Ghana GRA PAYE Return Generator
Monthly P.A.Y.E. deduction schedules (DT 0107A) and the annual employer return (DT 0108A) for the Ghana Revenue Authority - built straight from your Odoo payroll inputs.
Stop hand-keying the GRA PAYE schedule
Every Ghanaian employer must file a monthly P.A.Y.E. Deductions return (form DT 0107) supported by an employee schedule (DT 0107A) by the 15th of the following month, and an annual employer return (DT 0108 / DT 0108A) by 30 April. This module computes the Pay-As-You-Earn tax for each employee on the official GRA graduated bands and produces the ready-to-upload schedule files - so the numbers you file match exactly what you deducted.
Official GRA tax computation
- Resident graduated monthly bands in force from 2024 (0% / 5% / 10% / 17.5% / 25% / 30% / 35%).
- Non-resident employees taxed at the flat 25% rate.
- SSNIT tier-1 (5.5%) and tier-2 (5%) employee contributions deducted before tax, auto-computed from basic salary.
- Editable band table per company - adjust the rates yourself when GRA revises the law, no code change needed.
Ready-to-file outputs
- DT 0107A monthly employee schedule as CSV or Excel.
- DT 0107 monthly return header with totals and due date.
- DT 0108A annual employer schedule aggregating the year's twelve monthly returns into one row per employee.
- TOTAL footer on every file so it foots to the return header.
Resident monthly PAYE bands (GHS)
| Monthly chargeable income | Rate |
|---|---|
| First 490.00 | 0% |
| Next 110.00 | 5% |
| Next 130.00 | 10% |
| Next 3,166.67 | 17.5% |
| Next 16,000.00 | 25% |
| Next 30,520.00 | 30% |
| Exceeding 50,416.67 | 35% |
These are the published annual bands (First 5,880; Next 1,320; Next 1,560; Next 38,000; Next 192,000; Next 366,240; remainder) divided by twelve. Non-residents pay a flat 25% on chargeable income.
How it works
- Enter the employer TIN / Ghana Card PIN and SSNIT rates on the company, and the TIN and residential status on each employee.
- Create a monthly PAYE return for the period, populate the employees and enter their basic salary, allowances and benefits.
- Compute - the module applies the graduated bands (or the flat non-resident rate), nets off SSNIT and other allowable deductions, and shows the chargeable income and PAYE per employee.
- Generate the DT 0107A schedule and DT 0107 return file in CSV or Excel, then upload them on the GRA portal with your own login.
- At year end, generate the DT 0108A annual return that aggregates every monthly line into one row per employee.
Validation & compliance
- Strict structural validation of the Ghana Card PIN (GHA-123456789-0) and legacy GRA TIN formats.
- Unique monthly return per company and period - no double filing.
- Correct filing due dates (15th of the next month for the monthly return; 30 April for the annual return).
- You file with your own GRA credentials. This module generates the schedule files only - it is not a GRA-accredited filing agent and transmits nothing on your behalf.
Requirements
Community Edition compatible. Depends only on the standard Human Resources (hr) and Discuss (mail) modules - no Enterprise payroll required. Excel export uses the xlsxwriter Python library; CSV export always works. Supports Odoo 18.0 and 19.0.
Screenshots
Annual Return Dt 0108
Paye Bands
Monthly Paye Returns
Update date: 2026-07-02