The Social Security and National Insurance Trust (SSNIT), in
consultation with the National Pensions Regulatory Authority (NPRA), has
revised the maximum and minimum insurable earnings for 2026, in line with
section 63(3) of the National Pensions Act 2008 (Act 766). These changes take
effect from 1 January 2026.
With effect from 1 January 2026:
The maximum
insurable earnings level has been increased from GHS 61,000.00
to GHS 69,000.00, resulting in a maximum monthly First Tier
contribution of GHS 9,315.00.
The minimum
insurable earnings level for 2026 is GHS 587.79, with a
corresponding minimum monthly contribution of GHS 79.35.
Important Notice: While SSNIT may still be in the
process of distributing formal public notices, they have begun circulating
formal letters to institutions confirming these revised levels.
Employers and SSNIT scheme members affected by this change must ensure that
correct contributions are remitted by the 14th day of the following month.