How do I read Statutory Reconciliation?
#analytics/statutory-reconciliation · Statutory Charge Reconciliation & Return-Data Quality
How much PAYE, SSNIT/Tier-2 and voluntary Provident Fund did payroll compute this period, does the SSF math reconcile across both bases, and is the employee data clean enough to actually file the returns?
Who it's for: Payroll/compliance officers preparing filings (GRA, SSNIT, trustees); HR/finance reviewing statutory cost by department.
KPI tiles
- Mandatory Statutory Charges — PAYE + SSF Tier 1 + Tier 2 (mandatory only, excludes voluntary PF).
- PAYE → GRA — income tax plus overtime/bonus tax, employee-borne.
- SSF → SSNIT + Trustee — Tier 1 (13.5%) + Tier 2 (5%), the mandatory social-security charge.
- Provident Fund (voluntary) — Tier-3, contractual, kept separate from the mandatory total.
Charts & tables (by tab)
- Overview — Mandatory charges by authority (GRA / SSNIT / Tier-2 trustee); Employer-vs-Employee who-pays basis (differs from the tier basis by exactly the SSF gap); mandatory charge trend (12 periods; a missing month = no finalised run, not a missed filing).
- By Department — PAYE, SSF, PF(vol.) and total per department with paid headcount (n ≥ 5 suppressed).
- Reconciliation — charges roll up to the obligation (PAYE + SSF = mandatory; PF/benefit schemes shown separately, never summed in); SSF self-reconciliation (tier basis vs who-pays should match — any gap is a flagged audit finding).
- Return-data checks — per-return gate (Ready/Blocked for PAYE & SSF with due dates 15th & 14th; PF "not assessed" pending v2); a 5-step pipeline (Computed → Validated → Filed → Paid → Accepted) showing this covers only steps 1–2; Data gaps grid (employees missing Tax ID / Ghana Card PIN, SSNIT number, National ID).
Filters & controls
- Period picker + Group / Location / Department multi-selects; four tabs; CSV export.
How to read it
- Amounts are computed by payroll, not proof of remittance — "ready to file" is not "filed"; steps 3–5 of the pipeline are unknown, not satisfied.
- A non-zero SSF reconciliation gap means some employees carry the tier representation but not the employer/employee split (or vice versa) — a component-setup error to fix before filing, not a real cash discrepancy.
- A "PAYE return blocked" banner means someone has no resolved Tax ID — since 2021 GRA also accepts the Ghana Card PIN, so check National ID before treating it as a hard block.
- A gap in the trend or an empty department row is normal for months without a finalised run.