Work and Residence Permit Support Letter (Ghana)
Work and Residence Permit Support Letter
[Letter Date]
The Director-General Ghana Immigration Service Headquarters, Accra Ghana
Dear Sir/Madam,
RE: SUPPORT LETTER FOR [Permit Type] — [Applicant Name] ([Applicant Nationality], Passport No. [Applicant Passport Number])
1. Employer Information
We write on behalf of [Employer Name] (Company Registration No. [Employer Reg Number], GRA TIN: [Employer TIN], GIPC Registration: [GIPC Reg Number]), of [Employer Address] (the "Company"), a company duly incorporated under the Companies Act 2019 (Act 992) and registered with the Registrar General's Department (RGD).
The Company formally supports the application of [Applicant Name] for a [Permit Type] from the Ghana Immigration Service (GIS) under the Ghana Immigration Service Act 2016 (Act 929) and the Immigration Act 2000 (Act 573).
2. Applicant and Proposed Employment
[Applicant Name] is a [Applicant Nationality] national holding passport number [Applicant Passport Number]. The Company proposes to engage [Applicant Name] in the role of [Proposed Role], commencing on [Start Date].
The annual remuneration for this role is [Annual Salary]. The employment contract will comply with the Labour Act 2003 (Act 651).
The Company confirms that it has been unable to identify a suitably qualified Ghanaian national to fill this specialised role, consistent with the requirement to prioritise Ghanaian employment under the Ghana Investment Promotion Centre Act 2013 (Act 865).
3. Compliance Undertakings
The Company hereby undertakes to: (a) register [Applicant Name] with the Ghana Revenue Authority (GRA) for PAYE income tax under the Income Tax Act 2015 (Act 896) and remit monthly PAYE deductions; (b) register [Applicant Name] with the Social Security and National Insurance Trust (SSNIT) under the National Pensions Act 2008 (Act 766) where applicable; (c) notify the Ghana Immigration Service of any change in [Applicant Name]'s employment status; and (d) facilitate [Applicant Name]'s departure from Ghana upon termination of employment.
The Company undertakes to comply fully with all requirements of the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929) in respect of this engagement.
4. Request
The Company respectfully requests the Ghana Immigration Service to grant [Applicant Name] the [Permit Type] applied for, and confirms that all information contained in this letter is true and accurate to the best of the Company's knowledge.
Yours faithfully,
[Signatory Name] For and on behalf of [Employer Name]
Signature
Authorised Signatory
________________
Signature
What Is a Work and Residence Permit Support Letter (Ghana)?
A Work and Residence Permit Support Letter in Ghana captures the information a regulator requires to assess and process the request it covers.
Ghana's immigration framework is governed by the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929), which established the Ghana Immigration Service (GIS) as the principal agency responsible for administering immigration matters in Ghana. The GIS, headquartered in Accra, processes applications for entry permits, residence permits, work permits, and immigrant quotas. Foreign nationals who wish to work in Ghana must obtain the appropriate permit before commencing employment — working in Ghana without a valid permit constitutes an offence under Act 573 punishable by fines and deportation.
The Ghana Investment Promotion Centre Act 2013 (Act 865) is directly relevant to foreign investors and expatriate employees in Ghana. The Ghana Investment Promotion Centre (GIPC) administers the automatic immigrant quota scheme under which companies with the required minimum foreign investment registered with the GIPC are entitled to a quota of expatriate employees. The number of quota positions depends on the level of investment: companies investing USD 10,000 to USD 100,000 receive one quota position; larger investments attract additional positions. Each quota position allows the company to sponsor one foreign national for a residence permit valid for two years, renewable on application to the GIS.
The Labour Act 2003 (Act 651), administered by the Ministry of Employment and Labour Relations and the National Labour Commission (NLC), governs employment relationships in Ghana and applies to foreign nationals working under Ghanaian employment contracts. The Ghana Revenue Authority (GRA) requires employers to register foreign employees for PAYE income tax under the Income Tax Act 2015 (Act 896) and to deduct and remit PAYE on a monthly basis. The Social Security and National Insurance Trust (SSNIT), under the National Pensions Act 2008 (Act 766), may also require SSNIT contributions for foreign employees depending on bilateral social security agreements between Ghana and the employee's home country.
The Free Zones Act 1995 (Act 504), administered by the Ghana Free Zones Authority (GFZA), provides a separate regime for companies operating in designated free zones in Ghana, including efficient procedures for obtaining work permits for expatriate employees. A Work and Residence Permit Support Letter (Ghana) on forms-legal.com should be prepared on the employer's official letterhead, signed by an authorised officer of the company, and accompanied by the supporting documents required by the Ghana Immigration Service for the relevant category of permit.
The legal framework governing the Work and Residence Permit Support Letter (Ghana) in Ghana draws on several key statutes and regulatory bodies. Under the Companies Act 2019 (Act 992), the Registrar General's Department (RGD) maintains the register of Ghanaian companies. Section 7 of the Companies Act 2019 governs company incorporation. The Ghana Revenue Authority (GRA) administers corporate tax under the Income Tax Act 2015 (Act 896). The Commercial Division of the High Court in Accra adjudicates business disputes. The Ghana Investment Promotion Centre (GIPC) regulates foreign investment under the GIPC Act 2013 (Act 865). Parties executing a Work and Residence Permit Support Letter (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Ghana Immigration Service Act 2016 (Act 929) sets the foundational requirements.
When Do You Need a Work and Residence Permit Support Letter (Ghana)?
A Work and Residence Permit Support Letter in Ghana is needed whenever an employer or sponsoring organisation in Ghana wishes to support a foreign national's application for a work permit, residence permit, or immigrant quota entry to the Ghana Immigration Service (GIS) under the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929).
A Work and Residence Permit Support Letter is required when a company incorporated under the Companies Act 2019 (Act 992) and registered with the Ghana Investment Promotion Centre (GIPC) under the Ghana Investment Promotion Centre Act 2013 (Act 865) wishes to appoint a foreign national as a director, senior manager, or technical expert, and must sponsor that individual for an immigrant quota position through the GIPC and the GIS.
A Work and Residence Permit Support Letter is needed when a multinational company with operations in Ghana transfers an employee from a parent or affiliate company abroad to work in Ghana, requiring the Ghanaian entity to issue a support letter as part of the intra-company transfer permit application submitted to the Ghana Immigration Service.
A Work and Residence Permit Support Letter is required when a non-governmental organisation (NGO) registered with the Department of Social Welfare (DSW) or the Registrar General's Department (RGD) engages a foreign technical adviser, consultant, or project staff member funded by an international donor such as the World Bank, USAID, the UK Foreign, Commonwealth and Development Office (FCDO), or the European Union, requiring the NGO to sponsor the individual's work permit through the GIS.
A Work and Residence Permit Support Letter is needed when a free zone enterprise licensed by the Ghana Free Zones Authority (GFZA) under the Free Zones Act 1995 (Act 504) employs foreign nationals in its Ghanaian operations, and must issue support letters as part of the expedited permit process available to GFZA-licensed companies.
A Work and Residence Permit Support Letter is required when a foreign professional — such as a medical practitioner, engineer, architect, or lawyer — wishes to practise their profession in Ghana and must obtain both a work permit from the GIS and registration with the relevant professional regulatory body, such as the Ghana Medical and Dental Council, the Ghana Institution of Engineering, or the Ghana Bar Association, before commencing practice.
What to Include in Your Work and Residence Permit Support Letter (Ghana)
A valid Work and Residence Permit Support Letter in Ghana for submission to the Ghana Immigration Service (GIS) under the Ghana Immigration Service Act 2016 (Act 929) must contain the following essential elements.
Employer Details: Full legal name of the employer, registration number issued by the Registrar General's Department (RGD) under the Companies Act 2019 (Act 992), registered office address, Ghana Revenue Authority (GRA) Tax Identification Number (TIN), and Ghana Investment Promotion Centre (GIPC) registration number where applicable.
Authorised Signatory: Name, title, and signature of the officer of the employer authorised to issue the letter — typically the Managing Director, Chief Executive Officer, Human Resources Director, or Company Secretary.
Applicant Details: Full legal name of the foreign national, nationality, passport number and expiry date, date of birth, and current country of residence.
Proposed Role and Qualifications: A description of the position the foreign national will occupy in Ghana — including job title, department, reporting line, key responsibilities, and why a suitably qualified Ghanaian national is not available for the role — consistent with the Ghana Investment Promotion Centre Act 2013 (Act 865) requirement to prioritise Ghanaian employment.
Employment Terms: Proposed start date, duration of engagement, annual salary or remuneration in Ghana Cedi (GHS) or agreed foreign currency, benefits package, and confirmation that the employment contract will comply with the Labour Act 2003 (Act 651).
Tax and SSNIT Compliance: Confirmation that the employer will register the foreign employee with the Ghana Revenue Authority (GRA) for PAYE income tax under the Income Tax Act 2015 (Act 896) and with the Social Security and National Insurance Trust (SSNIT) under the National Pensions Act 2008 (Act 766) where applicable.
Immigration Compliance Undertaking: An undertaking by the employer to comply with all requirements of the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929), to notify the GIS of any change in the employee's status, and to support the employee's departure from Ghana upon termination of employment.
Quota Reference: Where the application is under the GIPC immigrant quota scheme, the letter should state the company's GIPC registration number, the total quota positions allocated, the number currently used, and the quota position being applied for on behalf of the named applicant.
Company Letterhead: The letter must be printed on the employer's official letterhead bearing the company's name, registered address, contact details, and company seal or stamp where applicable, as required by the Ghana Immigration Service for official correspondence.
Supporting Documents: The support letter should be accompanied by: certified copy of the company's certificate of incorporation from the RGD; GIPC certificate where applicable; the applicant's academic and professional qualifications; a copy of the proposed employment contract; and any sector-specific licences such as a Bank of Ghana (BoG) licence, Securities and Exchange Commission (SEC Ghana) licence, or Ghana Free Zones Authority (GFZA) licence.
Forms-legal.com provides this Work and Residence Permit Support Letter template as a starting point for employers in Ghana. Employers should confirm current GIS requirements with the Ghana Immigration Service directly or through a solicitor enrolled with the Ghana Bar Association, as immigration procedures and documentation requirements are subject to administrative change.
Additional compliance elements for a Work and Residence Permit Support Letter (Ghana) used in Ghana include: Under the Companies Act 2019 (Act 992), the Registrar General's Department (RGD) maintains the register of Ghanaian companies. Section 7 of the Companies Act 2019 governs company incorporation. The Ghana Revenue Authority (GRA) administers corporate tax under the Income Tax Act 2015 (Act 896). The Commercial Division of the High Court in Accra adjudicates business disputes. The Ghana Investment Promotion Centre (GIPC) regulates foreign investment under the GIPC Act 2013 (Act 865). Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
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}Frequently Asked Questions
A foreign national who wishes to work in Ghana must obtain the appropriate permit from the Ghana Immigration Service (GIS) under the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929) before commencing employment. The principal permits available are: an immigrant quota entry issued under the Ghana Investment Promotion Centre Act 2013 (Act 865) for companies registered with the GIPC, which entitles the holder to work and reside in Ghana for two years renewable; a work permit issued by the GIS for specific categories of foreign workers not covered by the GIPC quota; and a temporary residence permit for short-term assignments. Citizens of Economic Community of West African States (ECOWAS) member states — including Côte d'Ivoire, Nigeria, Senegal, and other West African nations — have a right of entry to Ghana under the ECOWAS Protocol on Free Movement of Persons but must still obtain a residence permit to work lawfully. Working without a valid permit is an offence under Act 573 carrying penalties of fines and deportation. A Work and Residence Permit Support Letter from the employer is a mandatory document in all permit applications.
The GIPC immigrant quota is a scheme administered by the Ghana Investment Promotion Centre (GIPC) under the Ghana Investment Promotion Centre Act 2013 (Act 865) that entitles companies with registered foreign investment in Ghana to sponsor a specified number of non-citizen employees for residence and work permits. The quota allocation is linked to the value of the company's registered foreign capital: a company with foreign equity of USD 10,000 to USD 100,000 receives one quota position; larger registered capital attracts additional positions up to a maximum set by GIPC regulations. Each quota position authorises the company to sponsor one named foreign national for a residence permit valid for two years, renewable on application. The company must apply to the GIPC for quota approval, then apply to the Ghana Immigration Service (GIS) for the individual permit, submitting the Work and Residence Permit Support Letter and other required documents. The quota does not apply to citizens of ECOWAS member states who benefit from the ECOWAS Free Movement Protocol, though they still require residence permits to work in Ghana.
A foreign national working in Ghana is subject to Ghanaian income tax on employment income sourced in Ghana under the Income Tax Act 2015 (Act 896), administered by the Ghana Revenue Authority (GRA). The employer must register the employee with the GRA, deduct Pay As You Earn (PAYE) income tax from the employee's monthly salary at the applicable graduated tax rates under Act 896, and remit the deductions to the GRA by the fifteenth day of the following month. The employer must also file monthly PAYE returns with the GRA. Ghana has entered into double taxation agreements with several countries — including the United Kingdom, France, Germany, South Africa, and Mauritius — which may reduce the tax burden on foreign employees whose home country has such an agreement with Ghana. The Social Security and National Insurance Trust (SSNIT) contribution obligations for foreign employees depend on bilateral social security agreements between Ghana and the employee's country of nationality. The employer's Work and Residence Permit Support Letter should confirm its commitment to fulfilling all GRA and SSNIT obligations in respect of the foreign employee.
Hiring a foreign national to work in Ghana without a valid work permit or immigrant quota entry is unlawful under the Immigration Act 2000 (Act 573) and the Ghana Immigration Service Act 2016 (Act 929). Both the employer and the foreign national may face penalties: the foreign national may be detained and deported by the Ghana Immigration Service (GIS), and the employer may be prosecuted and fined under Act 573. Employers who repeatedly engage undocumented foreign workers may also face consequences under the Labour Act 2003 (Act 651), including investigation by the Ministry of Employment and Labour Relations and the National Labour Commission (NLC). The Ghana Revenue Authority (GRA) may also assess unpaid PAYE taxes and penalties for the periods during which the unregistered foreign employee worked. A Work and Residence Permit Support Letter, submitted to the GIS as part of a complete permit application, is the first step in lawfully engaging a foreign national in Ghana, and employers should not allow a foreign employee to commence work before the permit is issued and confirmed by the GIS.
Processing times for work permits and immigrant quota entries issued by the Ghana Immigration Service (GIS) vary depending on the category of permit, the completeness of the application, and the current administrative capacity of the GIS. For GIPC immigrant quota applications, the GIPC approval stage typically takes four to eight weeks after submission of a complete application, followed by a further two to six weeks for the GIS to issue the individual residence permit. Standard work permit applications without GIPC quota involvement may take a similar or longer period. Applications submitted with incomplete documentation — including missing supporting documents or a Work and Residence Permit Support Letter that does not meet GIS requirements — will be returned for completion, extending the overall timeline significantly. Free zone enterprises registered with the Ghana Free Zones Authority (GFZA) under the Free Zones Act 1995 (Act 504) may benefit from expedited processing. Employers should apply well in advance of the intended start date for the foreign employee, and should use a solicitor enrolled with the Ghana Bar Association or a licensed immigration consultant familiar with current GIS procedures to minimise delays.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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