Overtime Calculator (Ghana)
Updated November 2026 · Free · No sign-up
Calculate overtime in Ghana — beyond the 40-hour week: the 1.5x convention (2x for rest days/holidays) under Labour Act rules, and the special 5%/10% flat OT TAX for qualifying junior employees.
Quick answer: Ghana’s Labour Act sets the 40-hour/8-hour standard; overtime pays per agreement/collective norms — 1.5x ordinary rate, 2x on rest days/public holidays is the near-universal pattern. Tax bonus: qualifying junior workers’ OT taxes at a flat 5% (up to 50% of basic) / 10% beyond, not at PAYE bands.
The Rules
| Standard hours | 8/day, 40/week (Labour Act 2003) |
| OT rate | By agreement — 1.5x convention; 2x rest days/holidays (collective agreements formalize) |
| Hourly conversion | Monthly ÷ (27 × 8) ≈ ÷216, per common practice |
| OT tax concession | Junior staff (annual basic within the GRA threshold): OT taxed flat 5% up to 50% of monthly basic; 10% above — NOT banded |
Worked Example
GH₵ 3,000 basic → hourly ≈ 13.89. Ten OT hours × 20.83 = 208 + 0 rest = GH₵ 208 gross OT; as a qualifying junior (OT < 50% of basic) tax = flat 5% = GH₵ 10.40 → net OT 198 — far gentler than band rates.
Claims and Agreements
OT requires agreement/undertaking per the Act (emergency exceptions aside); itemized payslips are the evidence; the Labour Commission handles disputes. The junior-staff OT tax threshold updates with budgets — payroll misapplying band rates to qualifying OT is a refundable error worth checking.
Frequently Asked Questions
What is the overtime rate in Ghana?
Convention (and most agreements): 1.5x the ordinary rate beyond 40 hours, 2x on rest days and public holidays — the Act requires agreed OT terms.
How is overtime taxed in Ghana?
Qualifying junior employees: flat 5% on OT up to 50% of monthly basic, 10% beyond — instead of PAYE bands; others’ OT joins normal income.
How is the hourly rate derived?
Common practice: monthly basic ÷ 216 (27 days × 8 hours) — divisor games understate OT; check your payslip.
Can I be forced to work overtime?
Only per agreed terms or genuine emergencies — the Act requires OT arrangements to be undertaken, not imposed ad hoc.
Where do OT disputes go?
The National Labour Commission — with payslips and hour logs; the concession misapplication is a common refundable finding.
✓ Formula verified • Last updated: November 3, 2026