Work Permit Support Letter (Ghana)

A Work Permit Support Letter in Ghana submits the applicant's details to the relevant authority for the approval it seeks.

Ghana's immigration framework is administered by the Ghana Immigration Service (GIS) under the Ministry of the Interior. Section 14 of the Immigration Act 2000 (Act 573) provides the statutory basis for the issuance of work permits to non-Ghanaian nationals. Regulation 1 of the Ghana Immigration Regulations 2012 (L.I. 2175) prescribes the classes of permits, the application procedures, and the documentary requirements that employers and applicants must satisfy. A work permit application submitted to the GIS without a properly drafted employer support letter is routinely rejected at the initial screening stage.

The Ghana Investment Promotion Centre Act 2013 (Act 865) grants automatic immigrant quota entitlements to companies registered with the Ghana Investment Promotion Centre (GIPC). A company registered under Act 865 with a minimum foreign equity participation is entitled to a specific number of immigrant quota slots for expatriate employees without requiring individual approval for each position. Even where an automatic quota applies, the employer must still submit a Work Permit Support Letter together with the relevant Form GIS-WP as part of the GIS application dossier.

The Labour Act 2003 (Act 651) governs employment relationships in Ghana and applies to both Ghanaian and foreign workers. Section 10 of Act 651 requires every employer to issue a written statement of particulars of employment. The Work Permit Support Letter complements the employment contract by confirming to the GIS the key terms already agreed between the employer and the foreign employee, including the position title, place of work, duration of appointment, and remuneration package.

The Electronic Transactions Act 2008 (Act 772) recognises electronic records and signatures in Ghana. However, the Ghana Immigration Service currently requires original wet-ink signed letters on company letterhead for work permit applications. The letter must carry the company seal or stamp, the signature of the authorised signatory, and the company's GIS registration number where applicable.

A Work Permit Support Letter in Ghana differs from a Visa Support Letter or an Invitation Letter. A Visa Support Letter is addressed to the relevant Ghanaian diplomatic mission abroad and supports a visa application. A Work Permit Support Letter is addressed directly to the Ghana Immigration Service and supports the formal permit application made after the foreign national has entered Ghana or simultaneously with an entry clearance application.

Under Section 25 of the Immigration Act 2000 (Act 573), an employer who employs a foreign national without a valid work permit commits an offence and is liable to a fine or imprisonment. The Work Permit Support Letter is therefore not merely a courtesy document — it is a prerequisite for lawful employment of a foreign national in Ghana and an integral part of the employer's compliance obligations under Ghanaian immigration law.

The Free Zones Act 1995 (Act 504) establishes a separate regulatory regime for companies operating in Ghana's free zone enclaves administered by the Ghana Free Zones Authority (GFZA). Free zone companies are permitted to employ foreign nationals under the terms of Act 504, subject to a cap on foreign employment as a proportion of the total workforce. Even within a free zone, the employing company must issue a Work Permit Support Letter addressed to the GIS and must obtain individual work permits for each expatriate employee. The GFZA issues its own compliance certificate confirming the employment is within the approved quota, which should be attached to the GIS application dossier alongside the Work Permit Support Letter.

The Income Tax Act 2015 (Act 896) treats foreign nationals working in Ghana as tax residents once they have been present in Ghana for 183 days or more in any calendar year. A Work Permit Support Letter that specifies the duration of the appointment assists the Ghana Revenue Authority (GRA) in determining the tax residence status of the foreign employee and the employer's withholding obligations. Employers whose Work Permit Support Letters specify appointments of twelve months or more should register their foreign employees with the GRA under Act 896 from the date of commencement of employment.

A Work Permit Support Letter in Ghana is required whenever a Ghanaian employer intends to engage a foreign national in paid employment, consultancy, or technical advisory work within Ghana, regardless of the duration of the assignment.

A Work Permit Support Letter is needed when a company incorporated under the Companies Act 2019 (Act 992) wishes to hire an expatriate employee in a management, technical, or specialised professional role that cannot be filled by a suitably qualified Ghanaian national. The employer must demonstrate to the Ghana Immigration Service (GIS) that the position has been advertised locally in accordance with the requirements of the Ghana Investment Promotion Centre Act 2013 (Act 865) before sponsoring a foreign national.

A Work Permit Support Letter is required when a company with an automatic immigrant quota under the GIPC Act 2013 (Act 865) wishes to deploy one of its allocated quota positions. The letter must confirm the position falls within the approved quota category and that the foreign employee meets the relevant qualification requirements.

A Work Permit Support Letter is needed when a multinational corporation is seconding an employee from an overseas parent company or affiliate to a Ghanaian subsidiary or branch. The Ghanaian entity must issue the support letter as the local sponsoring employer, confirming the secondment arrangement and the terms applicable during the period of assignment in Ghana.

A Work Permit Support Letter is required when a non-governmental organisation (NGO) registered with the Department of Social Welfare and the GIS wishes to engage a foreign national in a programme management, technical assistance, or advisory capacity. NGOs are subject to the same work permit requirements as commercial employers under the Immigration Act 2000 (Act 573).

A Work Permit Support Letter is needed when an employer wishes to renew an existing work permit before its expiry under Regulation 12 of the Ghana Immigration Regulations 2012 (L.I. 2175). The renewal application must be accompanied by a fresh employer support letter confirming the continued employment and updated salary details.

Employers in the mining sector licensed by the Minerals Commission under the Minerals and Mining Act 2006 (Act 703), employers in the petroleum sector regulated by the Petroleum Commission, and financial institutions licensed by the Bank of Ghana (BoG) under the Banks and Specialised Deposit-Taking Institutions Act 2016 (Act 930) are all subject to the same GIS work permit requirements and must issue Work Permit Support Letters for each foreign employee sponsored.

A Work Permit Support Letter is required when a foreign national who entered Ghana on a business visa seeks to convert that visa to a residence permit with work authorisation. The GIS requires an employer support letter as part of the conversion application dossier, confirming that the employer has offered the foreign national a substantive employment position in Ghana. Universities, research institutions, and teaching hospitals accredited by the National Accreditation Authority (NAA) or the Ghana Health Service (GHS) that wish to engage foreign academic or medical professionals also require Work Permit Support Letters for each such engagement under Act 573.

A properly drafted Work Permit Support Letter in Ghana under the Immigration Act 2000 (Act 573) and the Ghana Immigration Regulations 2012 (L.I. 2175) must contain the following essential elements.

Employer Details: The full legal name of the employer, its company registration number issued by the Office of the Registrar of Companies (ORC) under the Companies Act 2019 (Act 992), its registered address, its Ghana Revenue Authority (GRA) Tax Identification Number (TIN), and its GIS employer registration number where applicable. Where the employer is a branch of a foreign company registered with the Registrar General's Department (RGD), the branch registration certificate number should also be stated.

Addressing and Reference: The letter must be addressed to the Director-General, Ghana Immigration Service, and must reference the applicant's full name as it appears in the passport, nationality, passport number, and the class of permit being applied for — typically a Class G Permit (employment) under Schedule 1 of the Ghana Immigration Regulations 2012 (L.I. 2175).

Position and Duties: A clear statement of the position title offered to the foreign national, the department or business unit in which the employee will work, a brief description of key duties and responsibilities, and the minimum qualification or experience requirements that justify the engagement of a foreign national for the role. The letter should confirm that the position was advertised to Ghanaian nationals and explain why no suitably qualified Ghanaian applicant was identified.

Duration and Commencement: The proposed start date of employment and the duration of the appointment. Work permits in Ghana are typically issued for a period of one to two years and are renewable under Regulation 12 of L.I. 2175. The letter should state whether the appointment is for a fixed term or is of an indefinite nature subject to annual permit renewal.

Remuneration Package: The gross monthly or annual salary in Ghana Cedis (GHS) or the agreed foreign currency equivalent, together with any allowances such as housing, transport, or cost-of-living supplements. The Ghana Revenue Authority (GRA) requires employers to withhold Pay As You Earn (PAYE) tax under the Income Tax Act 2015 (Act 896) on all remuneration paid to employees working in Ghana, including foreign nationals. The letter should confirm the employer's PAYE withholding obligations.

Social Security Obligations: Confirmation that the employer will enrol the foreign employee with the Social Security and National Insurance Trust (SSNIT) and deduct the employee's 5.5% contribution under the National Pensions Act 2008 (Act 766), as applicable to employees working in Ghana. The Tier 2 provident fund contribution administered by a licensed fund manager under Act 766 should also be addressed.

Local Recruitment Attestation: A statement confirming that the employer has made reasonable efforts to recruit a suitably qualified Ghanaian national for the position, in accordance with the requirements of the GIPC Act 2013 (Act 865) and GIS guidelines on localisation. Evidence of local advertisement — for example, through the Ghana News Agency, a national newspaper, or the Public Services Commission — should be referenced.

Undertaking to Repatriate: An express undertaking by the employer to repatriate the foreign national at the employer's expense upon the termination or expiry of the work permit, as required by Section 20 of the Immigration Act 2000 (Act 573). This undertaking is a mandatory element reviewed by GIS officers at the screening stage.

Notification of Change of Status: An undertaking to notify the GIS immediately if the foreign employee's position, employer, or immigration status changes during the permit period, and to surrender the work permit upon termination of employment.

Signatory and Authorisation: The letter must be signed by a director, chief executive officer, or authorised human resources manager of the employing company, with the signatory's full name, position, and contact details stated. The company seal or official stamp should be affixed where the employer uses one. A board resolution or power of attorney authorising the signatory should be attached where the signatory is not a director.

Compliance with Immigration Permit Conditions: An acknowledgment that the employer understands the conditions attached to the class of permit applied for under Schedule 1 of L.I. 2175 — for example, that the permit is employer-specific and non-transferable, that the foreign employee may not work for any other employer without prior GIS approval, and that any change of employment must be reported to the GIS and a fresh permit application submitted. Where the employer is in the mining sector, the letter should also confirm compliance with the localisation schedule approved by the Minerals Commission's Inspectorate Division under the Minerals and Mining (Health, Safety and Technical) Regulations 2012 (L.I. 2182), which sets targets for the progressive replacement of expatriate workers with trained Ghanaian nationals over the life of the mining lease.

Forms-legal.com provides this Work Permit Support Letter template as a practical starting point for employers in Ghana. Companies in regulated sectors — including banking (Bank of Ghana), mining (Minerals Commission), petroleum (Petroleum Commission), and insurance (National Insurance Commission) — should verify with a solicitor enrolled with the Ghana Bar Association that the letter meets any sector-specific GIS requirements before submission.