Techiman SHS alleged Assault: GES Identifies Two Teachers as Student Receives Medical Treatment
GES has confirmed investigations into an alleged assault on a student at Techiman SHS. Two teachers have been identified, the school’s disciplinary committee has held an initial hearing, and the affected final-year Agricultural Science student is responding positively to treatment.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The Ghana Education Service (GES) has confirmed investigations into an alleged assault on a student of Techiman Senior High School in the Bono East Region following the circulation of a video purportedly showing two teachers assaulting the student.
The incident attracted public attention after footage emerged showing two men allegedly assaulting a student. An initial report identified the men as Jerry Jones and Ameyaw Adusei, believed to be teachers of the school, while the circumstances leading to the incident remained unclear.
In its subsequent official statement issued on Saturday, October 31, 2026, GES confirmed that the two teachers involved had been identified as Mr Jerry Jones Owusu Bekoe and Mr Adusa Ameyaw.
The statement, signed by the Head of Public Relations, Daniel Fenyi, with reference number GES/HQ/PR/26/163, confirmed that the school’s disciplinary committee had commenced proceedings into the matter.
How the Incident Came to Public Attention
The incident became a subject of public discussion following the circulation of a video that appeared to show two men assaulting a student.
In the initial report, the individuals were described as teachers of Techiman SHS, although attempts to obtain comments from them and the school authorities had reportedly been unsuccessful at the time.
The circumstances that led to the confrontation were also unclear.
The report withheld the student’s identity while investigations into the incident continued.
GES subsequently issued an official statement confirming that the matter was under investigation and providing further information about the individuals involved.
GES Identifies the Two Teachers
According to the GES Headquarters statement, the teachers identified in connection with the incident are:
Mr Jerry Jones Owusu Bekoe
Mr Adusa Ameyaw
The identification forms part of the Service’s ongoing investigation into the alleged assault.
It is important to emphasise that identification in connection with an investigation does not amount to a finding of guilt. The disciplinary process is expected to establish the facts and determine the appropriate administrative response.
GES has disclosed that the school’s disciplinary committee has held its initial hearing into the matter.
The committee is expected to submit its findings to Management through the Regional Directorate in the coming days.
These findings will inform further action and decisions by GES Management.
The statement does not announce any final disciplinary sanctions against the teachers. The investigation and administrative process are therefore ongoing.
GES Management has urged the public to remain calm while investigations are conducted.
The Service’s position is that the findings of the school’s disciplinary committee will be submitted through the Regional Directorate to inform Management’s subsequent decisions.
The public is therefore expected to allow the investigation to proceed without drawing premature conclusions about the responsibility of the individuals identified.
Student Safety and Teacher Professional Conduct
The incident has renewed attention to student protection, teacher professionalism and the appropriate management of disciplinary matters in schools.
Teachers occupy positions of responsibility and are expected to maintain professional standards in their interactions with students. School authorities also have a duty to provide safe learning environments and ensure that allegations of misconduct are addressed through appropriate procedures.
Where allegations of physical assault arise, investigations must establish the circumstances, protect the welfare of the affected student and ensure that the rights of all parties are respected.
The Techiman SHS incident will therefore remain an important matter for parents, teachers, school administrators and education stakeholders to follow.
The next major step is the submission of the disciplinary committee’s findings to GES Management through the Regional Directorate.
The findings will guide the Service’s further action and decisions.
Until the investigation is concluded, the incident should continue to be described as an alleged assault. No final judgment should be made about the responsibility of the teachers identified.
EducateGhana.com will continue to follow official communications from the Ghana Education Service and provide updates as further information becomes available.
The alleged assault at Techiman SHS has raised important questions about student safety and professional conduct in Ghanaian schools.
While the initial report brought the video to public attention, the subsequent GES statement has confirmed the identities of the two teachers, disclosed that the school’s disciplinary committee has held an initial hearing and provided an update on the affected student’s medical condition.
The investigation remains ongoing, and the findings will determine the next steps by GES Management.
For now, the priorities are the student’s recovery, a thorough investigation and an appropriate response based on the evidence.
Source: Ghana Education Service Headquarters, Immediate Release, October 31, 2026, Ref: GES/HQ/PR/26/163.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis is an education blogger, curriculum specialist, researcher and education policy analyst. He is the founder and editor of EducateGhana.com, Ghana’s Education Intelligence Platform, covering education policy, teacher welfare, curriculum implementation, teacher careers and developments across Ghana’s education sector.
Obuasi East Municipal Assembly plans to construct a modern office complex at Pomposo for its Education and Health Directorates. MCE William Kofi Adzowu also announces the acquisition of a 30-seater Coaster bus, 85% completion of the new administrative block and 87% revenue mobilisation.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The Obuasi East Municipal Assembly is set to construct an ultra-modern office complex at Pomposo to accommodate the Municipal Education and Health Directorates, in a move aimed at improving administrative efficiency and public service delivery.
The Municipal Chief Executive (MCE), Hon. William Kofi Adzowu, announced the proposed project during his sessional address at the Third Ordinary Meeting of the Third Session of the Third Assembly, held at the Old Court Building in Wawasi.
According to the MCE, the project forms part of the Assembly’s commitment to strengthening public institutions through improved infrastructure and better working conditions for personnel.
He explained that the existing accommodation challenges facing the Education and Health Directorates have affected their administrative operations, making the provision of a modern and centralised office facility necessary.
“The project will help both directorates to operate from a befitting office and vastly improve on productivity,” Hon. Adzowu stated.
The proposed facility is expected to provide the two directorates with a more suitable working environment to coordinate their activities and improve the delivery of education and healthcare services across the municipality.
These two institutions play important roles in coordinating education and healthcare delivery at the municipal level. The Education Directorate provides administrative and professional oversight for schools and educational programmes, while the Health Directorate coordinates healthcare services and related public health interventions.
However, effective institutional administration requires appropriate office accommodation, functional facilities and an environment that supports collaboration among staff.
The Assembly’s decision to construct a shared modern office complex is therefore expected to strengthen the administrative capacity of the two directorates.
For education stakeholders, improved accommodation for the Municipal Education Directorate could support administrative coordination, monitoring of schools, communication with headteachers and teachers, and the supervision of educational programmes.
The MCE did not indicate the estimated cost, commencement date or expected completion date of the proposed complex in the supplied address.
Obuasi East Acquires 30-Seater Coaster Bus for Municipal Operations
Beyond the proposed office complex, the MCE announced that the Assembly has procured a new 30-seater Coaster bus to strengthen its operational capacity.
The vehicle is expected to support the movement of technical teams, assembly members and departmental heads during official assignments across the municipality.
According to the Assembly, the bus will serve several administrative and development purposes, including:
Project monitoring: Facilitating field inspections and monitoring of ongoing development projects across electoral areas.
Staff coordination: Transporting personnel to regional workshops, official functions and inter-agency meetings.
Community engagement: Supporting the mobilisation of staff and resources for public durbars, educational activities and community development programmes.
The acquisition is expected to improve the Assembly’s ability to undertake field activities and engage communities more effectively.
Reliable transportation is particularly important for local government administration because municipal departments frequently need to visit communities, inspect projects and monitor the delivery of public services.
Administrative Block Reaches 85% Completion
The MCE also reported significant progress on the Assembly’s new administrative block, which is now 85% complete.
The facility is expected to provide a centralised and more conducive working environment for the Assembly’s departments, units and administrative offices.
The development is intended to address the challenges associated with operating from limited or scattered office spaces, which can affect coordination and the delivery of municipal services.
Hon. Adzowu further disclosed that the procurement process for furnishing the new administrative block is almost complete.
“I wish to inform the House that the procurement process for furnishing the new Administration Block is almost completed. The Assembly is taking the necessary steps towards furnishing and preparing the facility for occupation,” he stated.
The next stage will involve completing the outstanding construction work, furnishing the facility and preparing it for occupation.
The 85% completion figure represents substantial progress, although the remaining construction and furnishing activities will determine when the facility becomes operational.
Obuasi East Mobilises GH¢2.91 Million in Internally Generated Revenue
On revenue mobilisation, the MCE reported that the Assembly has collected GH¢2,913,528.46 out of an approved revenue target of GH¢3,348,883.29.
This represents approximately 87% of the approved target.
The figures show that the Assembly has made considerable progress towards meeting its internally generated revenue target.
Revenue Performance
Amount
Approved revenue target
GH¢3,348,883.29
Revenue mobilised
GH¢2,913,528.46
Percentage achieved
87%
Outstanding amount
GH¢435,354.83
The outstanding amount required to meet the approved target is approximately GH¢435,354.83.
The performance highlights the importance of internally generated funds in supporting municipal development. Such revenue provides local assemblies with resources to complement central government transfers and finance development priorities.
However, reaching the approved target remains important if the Assembly is to strengthen its financial capacity and respond to the development needs of residents.
Hon. Adzowu assured the Assembly members that management was continuing efforts to mobilise additional revenue.
“Management is still working hard to rake in more revenue to meet the developmental aspirations of the good people of Obuasi East Municipality,” he stated.
He also reaffirmed the Assembly’s commitment to transparency, accountability and the responsible use of public funds, stressing that every pesewa spent should deliver value for money.
What These Developments Mean for Education and Healthcare in Obuasi East
The proposed office complex for the Education and Health Directorates is particularly relevant to the delivery of essential public services in the municipality.
Education and healthcare are among the major responsibilities of local development administration. The effectiveness of the institutions responsible for coordinating these services can influence how policies, programmes and interventions reach communities.
For the Education Directorate, suitable office accommodation could improve the working environment for officers responsible for school supervision, teacher administration, educational planning and coordination with schools.
Similarly, the Health Directorate could benefit from improved facilities for administrative coordination, public health planning and engagement with healthcare institutions.
The proposed complex at Pomposo therefore represents an infrastructure investment with potential implications for the administration of both sectors.
Its eventual impact will depend on the quality of construction, the facilities provided, the timely completion of the project and how effectively the two directorates utilise the new accommodation.
The announcements by the Obuasi East Municipal Chief Executive point to a number of infrastructure and administrative interventions aimed at improving the municipality’s development capacity.
The proposed modern office complex for the Education and Health Directorates, acquisition of a 30-seater Coaster bus and reported 85% completion of the Assembly’s administrative block are among the key developments highlighted in the sessional address.
The Assembly’s reported 87% revenue mobilisation performance also provides an indication of its progress towards meeting its approved internally generated revenue target.
For education and health stakeholders, the proposed office complex will be particularly important if it provides the two directorates with the facilities and working environment needed to strengthen institutional coordination and public service delivery.
Residents will be watching for further information on the commencement, cost and completion timeline of the proposed project.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis is an education blogger, curriculum specialist, researcher and education policy analyst. He is the founder and editor of EducateGhana.com, Ghana’s Education Intelligence Platform, covering education policy, teacher welfare, curriculum implementation, teacher careers and developments across Ghana’s education sector.
2026 Teacher Promotion Exam begins today, Director 1 and 2 Candidates sit First
The 2026 GES Teacher Promotion Examination begins today, November 2. Director I and Director II candidates sit first, followed by other ranks on November 3 and 4.
By Ferdinand Ellis Lecturer | Education Blogger | Curriculum Specialist | Researcher | Policy Analyst | UEW
The examination forms part of the annual professional advancement process through which eligible Ghana Education Service personnel compete for promotion to higher ranks. It is an important stage in the careers of teachers and education administrators seeking greater professional responsibility within the Service.
Director I and Director II candidates begin the examination
Today’s sitting brings together candidates seeking promotion to the two senior director ranks: Director I and Director II.
Candidates are expected to demonstrate their understanding of educational leadership, administration, policy, governance and the professional responsibilities associated with their respective positions.
Although both ranks sit on the same day, Director I and Director II remain separate promotion categories, with their respective examination requirements and expectations.
The examination schedule covers three days, with different rank categories assigned to each day.
Date
Ranks sitting
Monday, November 2, 2026
Director I (DI) and Director II (DII)
Tuesday, November 3, 2026
Assistant Director II (ADII) and Principal Superintendent (PS)
Wednesday, November 4, 2026
Assistant Director I (ADI) and Deputy Director (DD)
Candidates are advised to confirm their examination arrangements and comply with all instructions communicated by the Ghana Education Service.
Important reminders for candidates
Candidatesshould pay attention to the examination instructions, including the identification and examination details required on their question papers.
They should ensure that they have the appropriate identification documents and know their Staff IDs and examination Index Numbers. Candidates must also follow the instructions of examination officials and observe the prescribed examination procedures.
A significant step in teachers’ professional advancement
Promotion examinations provide an opportunity for eligible GES personnel to demonstrate the knowledge, competence and professional understanding required for higher responsibilities.
For candidates sitting the examinations, adequate preparation, careful reading of questions, effective time management and adherence to examination rules will be important.
The examination also places renewed attention on the professional development of teachers and educational leaders, whose responsibilities extend beyond classroom instruction to school management, supervision, policy implementation and improved learning outcomes.
As the 2026 GES Teacher Promotion Examination begins, we wish all candidates success.
May their preparation and years of professional service be reflected in their performance. Candidates sitting on Tuesday and Wednesday are encouraged to remain focused as they prepare for their respective papers.
GES Cancels November 5 and 6 Mid-term break for Basic Schools to recover lost Instructional Hours
The Ghana Education Service(GES) has cancelled the November 5 and 6 mid-term break for basic schools to recover instructional hours lost during the recent industrial action. All basic schools are expected to conduct normal academic activities on both days.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The Ghana Education Service (GES) has cancelled the two-day mid-term break scheduled for November 5 and 6, 2026, for basic schools across the country.
The decision means that basic schools are expected to remain open and conduct normal academic activities on Thursday, November 5, and Friday, November 6, 2026.
In a notice issued by GES Headquarters, Management explained that the decision forms part of efforts to recover instructional hours lost during the recent industrial action.
The communication, signed by Daniel Fenyi of GES Headquarters, directs teachers, learners, parents, guardians and the general public to take note of the revised arrangement and be guided accordingly.
Cancellation of the November 2026 basic-school mid-term break
Issuing Institution
Ghana Education Service
Effective Dates
November 5 and 6, 2026
Source
GES Headquarters
Why Has GES Cancelled the Mid-Term Break?
According to GES Management, the decision is intended to recover instructional hours lost during the recent industrial action.
Industrial action in the education sector can disrupt the academic calendar, particularly when teaching and learning activities are suspended for a period.
Such disruptions may affect curriculum coverage, lesson delivery, assessment schedules and the time available for teachers to complete planned instructional activities.
By cancelling the two-day break, GES intends to provide additional teaching and learning time to help schools address some of the lost instructional hours.
The decision is therefore directly connected to the Service’s efforts to maintain the academic calendar and minimise further disruption to classroom activities.
GES has directed all basic schools to conduct normal academic activities on the two affected dates.
The revised arrangement is as follows:
Date
Original Arrangement
Revised Arrangement
Thursday, November 5, 2026
Mid-term break
Normal academic activities
Friday, November 6, 2026
Mid-term break
Normal academic activities
This means that learners are expected to report to school, while teachers and school administrators are expected to undertake their normal academic and administrative responsibilities.
Parents and guardians should also take note of the change and make the necessary arrangements for their children’s attendance.
The cancellation affects basic schools, and the GES notice specifically directs these schools to resume or maintain normal academic activities on November 5 and 6.
Teachers should therefore adjust their lesson plans and classroom activities to accommodate the revised calendar.
Headteachers and school administrators should communicate the change to staff, parents and learners to prevent confusion, particularly among families who may already have made arrangements for the mid-term break.
Parents and guardians should ensure that their children attend school on both days.
Learners should also prepare for normal classroom activities rather than assume that the previously announced break remains in force.
Will the Cancellation Affect the Rest of the Academic Calendar?
The GES notice specifically addresses the two-day mid-term break scheduled for November 5 and 6, 2026.
It does not announce any further changes to the academic calendar.
Schools should therefore follow the existing academic calendar for other dates unless GES issues another official communication.
The Ghana Education Service has cancelled the November 5 and 6, 2026 mid-term break for basic schools as part of efforts to recover instructional hours lost during the recent industrial action.
All basic schools are expected to open and conduct normal academic activities on both days.
Teachers, headteachers, parents, guardians and learners should take note of the change and make the necessary preparations to ensure a smooth continuation of teaching and learning.
Source: Ghana Education Service Headquarters, notice on the cancellation of the mid-term break for basic schools, signed by Daniel Fenyi.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis is an education blogger, curriculum specialist, researcher and education policy analyst. He is the founder and editor of EducateGhana.com, Ghana’s Education Intelligence Platform, covering education policy, teacher welfare, curriculum implementation, teacher careers and developments across Ghana’s education sector.
GES Releases Index Numbers and Examination Centres for 2026 Teacher Promotion Examinations
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The announcement of a 9% total remuneration adjustmentfor Ghana’s public-sector workers in 2027 has generated questions among teachers, particularly about the additional 1% allocated to Conditions of Service (CoS).
A clarification issued by the Ghana National Association of Teachers (GNAT), Volta Region, on October 29, 2026, provides an important explanation. According to the letter, the 1% allocation is intended for public-service sectors that have not yet concluded negotiations on their Conditions of Service. Teachers are excluded because their Conditions of Service negotiations have already been concluded.
But what does this mean, and why would the conclusion of negotiations affect teachers’ eligibility for the allocation?
The distinction is important. The 1% is not simply another percentage added to every worker’s basic salary. It is a separate allocation associated with Conditions of Service.
For 2028, the agreement provides for a 10% increase in base pay, effective January 1, 2028, calculated on the applicable base pay as at December 31, 2027.
Why Were Teachers Excluded?
According to GNAT Volta’s October 29 letter, the explanation provided by the negotiating parties is that the 1% allocation is intended for public-service sectors whose Conditions of Service negotiations have not yet been concluded.
The letter states that teachers are excluded because their Conditions of Service negotiations have already been concluded.
The apparent reasoning is that the allocation is intended to address outstanding Conditions of Service negotiations rather than to provide a further increase to every public-service group regardless of its negotiation status.
In simple terms, the distinction is based on whether a sector has concluded its Conditions of Service negotiations, not merely on whether its employees receive allowances.
This is the explanation given in the GNAT Volta communication. The letter does not reproduce the full negotiating record or all the implementation rules, so it should not be taken as a complete account of every consideration behind the decision.
But Teachers Also Have Category 2 and Category 3 Allowances. Why Should They Be Excluded?
This is a reasonable question.
Teachers receive different allowances and benefits under the applicable public-service compensation arrangements. Some are linked to particular duties or working conditions, while others are subject to specific eligibility requirements and negotiated terms.
It may therefore appear logical that, because teachers have Conditions of Service and receive allowances, they should also benefit from an allocation made for Conditions of Service.
However, the existence of allowances and eligibility for a particular allocation are two different matters.
A sector may have negotiated Conditions of Service that include allowances and benefits, yet still fall outside an allocation specifically intended for sectors whose negotiations remain outstanding.
Based on GNAT Volta’s explanation, this is the distinction being made in the 2027 agreement: teachers are excluded because their Conditions of Service negotiations have already been concluded.
It would therefore be inaccurate to conclude that teachers must receive the 1% simply because Category 2 and Category 3 allowances form part of their wider Conditions of Service arrangements.
A Practical Example
Consider two hypothetical public-service groups.
Group A: A sector with outstanding Conditions of Service negotiations
Suppose the sector has not completed negotiations on its Conditions of Service. Under the explanation provided by GNAT Volta, this is the type of sector for which the 1% allocation is intended.
Group B: Teachers, whose negotiations have been concluded
GNAT Volta says teachers fall outside the allocation because their Conditions of Service negotiations have already been concluded.
The distinction, therefore, is not necessarily that one group receives allowances and the other does not. Both may have negotiated allowances and benefits. The distinction identified in the letter is the status of their Conditions of Service negotiations.
The precise way the allocation will be calculated and applied to eligible sectors must still be determined from the relevant implementation arrangements.
Does This Mean Teachers Will Not Receive the 2027 Pay Increase?
No. The exclusion from the 1% Conditions of Service allocation should not be confused with exclusion from the 2027 base-pay adjustment.
The agreement provides for an 8% across-the-board increase in base pay. GNAT Volta’s letter separately identifies teachers as excluded from the 1% allocation because their Conditions of Service negotiations have already been concluded.
For example, consider a teacher whose current monthly basic salary is GH¢3,000.
An 8% increase would be calculated as follows:
GH¢3,000 × 8% = GH¢240.
The illustrative revised basic salary would be GH¢3,240.
This calculation demonstrates the effect of the 8% base-pay adjustment. It is not a guarantee of the teacher’s final take-home pay, which depends on applicable allowances, taxes, pension contributions and other deductions.
Teachers should therefore distinguish the 8% base-pay adjustment from the separate 1% allocation.
Does the Exclusion Mean Teachers’ Allowances Can Never Increase?
No. The GNAT Volta letter does not establish that teachers’ allowances can never be reviewed or adjusted.
It addresses the specific 1% allocation under the 2027 remuneration agreement http://moe.gov.ghand gives the conclusion of teachers’ Conditions of Service negotiations as the reason for their exclusion.
Any future adjustment to teachers’ allowances would need to be considered under the applicable agreements, decisions and implementation arrangements.
Teachers should therefore avoid drawing two conclusions that the letter does not support: first, that all their allowances will automatically rise by 1%; and second, that their allowances can never be adjusted again.
GNAT Volta’s October 29, 2026 communication states that the allocation is intended for public-service sectors whose Conditions of Service negotiations have not been concluded. It says teachers are excluded because their negotiations have already been concluded.
That is the explanation the letter provides. It does not mean teachers have no Conditions of Service, nor does it establish that their allowances can never be reviewed. It means the 1% allocation described in the communication is not intended for teachers under the stated eligibility explanation.
For teachers, the immediate task is to understand the 8% base-pay adjustment, seek clarity on any other applicable provisions, and follow official communications from GNAT and the relevant negotiating parties.
By Ferdinand Ellis | Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis is an education blogger, curriculum specialist, researcher and education policy analyst. He is the founder and editor of EducateGhana.com, Ghana’s Education Intelligence Platform, covering education policy, teacher welfare, curriculum implementation, teacher careers and developments across Ghana’s education sector.
Teacher Conditions of Service in Ghana: Allowances, Benefits, Welfare Policies and Employment Rights
GNAT Volta says teachers will not benefit from the 1% Conditions of Service allocation in the 2027 pay agreement because their negotiations have already been concluded. Here is what the clarification means for teachers’ salaries and allowances.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The Ghana National Association of Teachers (GNAT), Volta Region, has issued an explanation of the 2027–2028 Public Service Remuneration Agreement, clarifying an important issue concerning the 1% allocation for Conditions of Service (CoS).
In a letter dated October 29, 2026, and signed by Regional Secretary Felix Owusu-Ansah, GNAT Volta informs members that the 1% allocation is intended for public-service sectors that have not yet concluded negotiations on their Conditions of Service.
According to the letter, teachers are not included in the allocation because their Conditions of Service negotiations have already been concluded.
The clarification is significant because the 2027 agreement provides for a 9% total remuneration adjustment, comprising an 8% across-the-board increase in base pay and a separate 1-percentage-point allocation for Conditions of Service. The GNAT letter explains that the latter allocation is not intended for every public-sector worker indiscriminately.
Article Information
Field
Details
Publication
EducateGhana.com
Category
GES News / Teacher Welfare / Public Policy
Date
October 29, 2026
Article Type
Education News and Policy Explainer
Primary Topic
GNAT Volta’s clarification of the 2027–2028 remuneration agreement
Source
GNAT Volta Regional Secretariat letter dated October 29, 2026
Status
Based on the supplied GNAT regional communication
In Brief
The 2027 public-service remuneration agreement provides for an 8% increase in base pay and a 1-percentage-point allocation for Conditions of Service. However, GNAT Volta says the 1% allocation is intended for public-service sectors whose Conditions of Service negotiations have not been concluded.
Teachers are excluded, according to the letter, because their Conditions of Service negotiations have already been completed. Teachers should therefore distinguish the agreed 8% base-pay increase from the separate 1% allocation, which the GNAT Volta communication says does not apply to them.
The agreement also provides for a 10% increase in base pay in 2028, effective January 1, 2028.
What GNAT Volta Has Clarified
The letter, addressed to all GNAT members in the Volta and Oti regions, explains the main provisions of the two-year public-service remuneration agreement dated October 28, 2026.
Under the section titled “Conditions of Service Allocation,” GNAT Volta states that, based on the explanation provided by the negotiating parties, the allocation is intended for public-service sectors that have not yet concluded negotiations on their Conditions of Service.
The letter then makes the position on teachers explicit: teachers are not included because their Conditions of Service negotiations have already been concluded.
This is an important distinction. Although the general agreement refers to a 1% allocation for Conditions of Service, the GNAT communication indicates that the allocation is targeted at sectors whose negotiations remain outstanding, rather than being an additional increase for every public-sector employee.
The explanation should be understood as the position communicated by GNAT Volta. The letter does not reproduce the full implementation arrangements or the detailed terms governing every public-service sector.
Does the 1% Allocation Apply to Teachers’ Category 2 and Category 3 Allowances?
This is the question many teachers may ask, particularly those who have been examining how Conditions of Service allowances operate within Ghana’s public-service compensation system.
The important point is that the existence of Category 2 and Category 3 allowances does not, by itself, mean that teachers qualify for the 1% allocation under the 2027 agreement.
The GNAT Volta letter gives a specific reason for teachers’ exclusion: their Conditions of Service negotiations have already been concluded.
Consequently, it would be misleading to tell teachers that their Category 2 and Category 3 allowances will automatically increase by 1% under this particular allocation solely because those allowances fall within the wider Conditions of Service framework.
The distinction is between the allowances covered by a sector’s Conditions of Service and the sectors eligible for the additional allocation under the new agreement.
For teachers, the GNAT Volta communication indicates that the conclusion of their Conditions of Service negotiations places them outside the group intended to benefit from the 1% allocation.
This does not, by itself, establish that teachers’ allowances can never be reviewed or adjusted through another applicable agreement or decision. It means that teachers should not assume the 1% allocation in this agreement automatically grants them an additional allowance increase.
Practical Example: What the 2027 Adjustment Means for a Teacher
Consider a hypothetical teacher whose current monthly basic salary is GH¢3,000 and who receives GH¢700 in allowances.
Pay component
Current amount
Basic salary
GH¢3,000
Total allowances
GH¢700
Gross monthly pay
GH¢3,700
Under the agreed 8% increase in base pay:
GH¢3,000 × 8% = GH¢240.
The teacher’s revised basic salary would therefore be:
GH¢3,000 + GH¢240 = GH¢3,240.
If the teacher’s existing GH¢700 in allowances remains unchanged, the illustrative gross monthly pay would become:
GH¢3,240 + GH¢700 = GH¢3,940.
The gross increase in this example would be GH¢240, before tax, pension contributions and other applicable deductions.
These figures are illustrative only. They do not represent an official salary scale or a guarantee that every teacher’s payroll will change in precisely this way.
The key lesson is that teachers should not add a further 1% allowance increase to their calculations on the assumption that the Conditions of Service allocation applies to them. GNAT Volta’s letter specifically says teachers are excluded from that allocation.
What If the 1% Had Applied to a Worker’s Allowances?
A separate example helps explain why the distinction matters.
Suppose a worker in a sector eligible for the Conditions of Service allocation receives the following monthly allowances:
Allowance
Current amount
Rent
GH¢400
Transport
GH¢200
Risk
GH¢100
Total
GH¢700
If the applicable implementation arrangements were to provide a direct 1% increase on each existing allowance amount, the illustrative adjustment would be:
Rent: GH¢400 × 1% = GH¢4.
Transport: GH¢200 × 1% = GH¢2.
Risk: GH¢100 × 1% = GH¢1.
The total illustrative increase would be GH¢7, bringing the allowance total to GH¢707.
However, this is a mathematical illustration, not confirmation that every eligible sector’s allowances will be adjusted using this precise formula. The actual method depends on the relevant implementation arrangements.
For teachers, the more immediate point is that GNAT Volta says they are excluded from the 1% allocation because their Conditions of Service negotiations have already been concluded. The hypothetical calculation should therefore not be used to predict a teacher’s allowance increase under this allocation.
What Is the Agreed Increase for Teachers in 2027?
Based on the agreement as described in the GNAT Volta letter, the 2027 remuneration adjustment consists of:
An 8% across-the-board increase in base pay.
A separate 1-percentage-point allocation for Conditions of Service, intended for sectors that have not concluded their negotiations, according to GNAT Volta.
For teachers, the letter identifies the 8% base-pay adjustment as the relevant component of the 2027 agreement and says they are not included in the additional Conditions of Service allocation.
This distinction is important when teachers discuss the headline 9% figure. The overall figure should not be interpreted as a guarantee that every teacher will receive a 9% increase in basic salary, gross pay or take-home pay.
An 8% increase in base pay is not the same as an 8% increase in net salary. Actual take-home pay depends on the employee’s salary, applicable allowances, statutory contributions, tax and other authorised deductions.
What About the 10% Increase in 2028?
GNAT Volta also confirms that the agreement provides for a 10% increase in base pay, effective January 1, 2028.
The adjustment is calculated using the applicable base pay as at December 31, 2027.
For example, if a worker’s basic salary rises from GH¢3,000 to GH¢3,240 after the 2027 adjustment, a 10% increase in 2028 would amount to:
GH¢3,240 × 10% = GH¢324.
The resulting basic salary would be GH¢3,564, assuming the 2027 adjustment is applied as illustrated and no other changes affect the applicable base pay.
This is an example of the calculation, not a prediction of any particular teacher’s final payroll amount.
The GNAT letter also refers to a provision for reviewing the 2028 base pay if the specified inflation threshold is exceeded, subject to the terms of the agreement. It does not describe the review as an automatic additional salary increase.
What Teachers Should Take Note Of
GNAT Volta’s explanation offers teachers several points to keep in mind:
The 2027 base-pay adjustment is 8%. This is distinct from the separate Conditions of Service allocation.
Teachers are excluded from the 1% allocation, according to GNAT Volta. The reason given is that their Conditions of Service negotiations have already been concluded.
Do not assume that every allowance will receive an additional 1%. The allocation is not a universal allowance increase for all public-sector workers.
The 2028 adjustment is 10% on base pay. It is calculated using the applicable base pay at the end of 2027.
Follow official implementation updates. Teachers should rely on further communication from GNAT, the relevant negotiating parties and the responsible public institutions for any additional clarification.
Conclusion: The 1% Is Not an Automatic Allowance Increase for Teachers
The GNAT Volta Regional Secretariat’s October 29, 2026 letter provides an important clarification about the 2027–2028 Public Service Remuneration Agreement.
Although the agreement provides for an 8% increase in base pay and a separate 1-percentage-point allocation for Conditions of Service, GNAT Volta says the 1% allocation is intended for sectors whose Conditions of Service negotiations remain incomplete. Teachers are excluded because their negotiations have already been concluded.
For teachers, the distinction is essential: the existence of Category 2 and Category 3 allowances does not automatically establish eligibility for the 1% allocation.
The practical message is that teachers should understand the 8% base-pay adjustment separately from the targeted Conditions of Service allocation and avoid calculating an additional 1% increase on their allowances without an applicable official provision.
GNAT Volta has urged members to remain informed about implementation developments and reaffirmed the Association’s commitment to protecting teachers’ welfare and professional interests.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis writes about Ghana’s education system, teacher welfare, public-sector policy, curriculum development and education research.
Ghana’s 2027 pay agreement allocates 8% to base pay and one percentage point to Conditions of Service. Ferdinand Ellis explains what this could mean for allowances, using practical examples while separating confirmed provisions from implementation questions.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
The Government of Ghana and Organised Labour have agreed to a two-year public-service remuneration framework covering 2027 and 2028. Under the agreement, public-sector workers on the Single Spine Salary Structure (SSSS) are scheduled to receive a 9% increase in total remuneration in 2027, comprising an 8% increase in base pay and a 1-percentage-point allocation to Conditions of Service (CoS). In 2028, base pay is scheduled to increase by 10% across the board. The agreement takes effect on January 1, 2027.
But what does the 1% allocation to Conditions of Service mean for teachers, nurses, doctors, civil servants and other public-sector workers? Will rent, transport, risk and other allowances increase? How much extra money might a worker receive? And will the adjustment affect pension contributions and PAYE?
This explainer examines these questions using practical examples while distinguishing the agreement’s confirmed provisions from calculations that depend on the final implementation arrangements.
Article Information
Field
Details
Publication
EducateGhana.com
Category
News / Teacher Welfare / Public Policy
Date
October 29, 2026
Article Type
Public-Service Pay and Policy Explainer
Primary Topic
The 1% Conditions of Service allocation in the 2027 pay agreement
Target Audience
Public-sector workers, teachers, nurses, civil servants and organised labour
Status
Explainer based on the announced 2027–2028 agreement
In Brief
The 2027 agreement separates the remuneration adjustment into two components: an 8% increase in base pay and a 1-percentage-point allocation for Conditions of Service. The 1% is therefore not an additional 1% increase in basic salary.
Category 2 and Category 3 allowances are important to understanding the Conditions of Service component because they form part of the wider public-service compensation and benefits framework. It is reasonable to examine whether the allocation will be applied to these allowances. However, workers should not assume that every individual allowance will automatically rise by 1% of its current value until the implementation arrangements clarify how the allocation will operate.
Key Takeaways
2027: Base pay increases by 8%, with a separate 1-percentage-point allocation for Conditions of Service.
2028: Base pay increases by 10%, calculated using the applicable base pay as at December 31, 2027.
Category 2 and Category 3 allowances: These are relevant to understanding the Conditions of Service component, but the exact application of the 1% allocation to individual allowances needs clarification.
Practical calculations: Any example applying 1% directly to existing allowances is illustrative, not a confirmed payroll calculation.
Inflation protection: The agreement provides for the negotiating committee to reconvene to review the 2028 base-pay adjustment if the specified December 2027 inflation trigger is reached.
Understanding the 9% Agreement
The headline 9% figure can be misleading if workers assume that every part of their salary and every allowance will automatically rise by 9%.
The agreement provides for two distinct components in 2027:
Component
Agreed provision
Base-pay increase
8%
Conditions of Service allocation
1 percentage point
Headline total remuneration adjustment
9%
The distinction matters because basic salary and allowances are not necessarily adjusted in the same way.
Basic salary is the core salary attached to a worker’s grade and position on the Single Spine Salary Structure. Conditions of Service cover employment-related provisions and benefits, including relevant allowances and other negotiated arrangements.
The agreement’s allocation of one percentage point to Conditions of Service must therefore be understood within this broader compensation framework. It should not automatically be interpreted as a 1% increase in basic salary or as confirmation that every allowance will receive the same percentage adjustment.
What Are Category 2 and Category 3 Allowances?
Public-sector workers may receive different allowances and benefits depending on their occupation, responsibilities, eligibility and applicable conditions of service.
Some allowances are linked to basic salary or calculated using a salary-related formula. Others are fixed amounts, payable only when particular conditions are met, or are intended to support specific work-related and welfare needs.
Category 2 and Category 3 allowances are important in this discussion because they sit within the wider negotiated public-service compensation system. Depending on the applicable arrangements, workers may encounter allowances or benefits associated with duties, working conditions, staff welfare or other employment-related needs.
Examples often discussed in public-service compensation include rent, transport, utility, risk, overtime, call and tool allowances. However, their precise categorisation, eligibility requirements and payment rules should be checked against the relevant scheme of service, collective agreement or official allowance schedule.
The central public-education question is this: if one percentage point has been allocated to Conditions of Service, how will that allocation be applied to the relevant allowances and benefits?
It is reasonable to infer that negotiated Conditions of Service arrangements are relevant to the allocation. But the agreement’s headline wording alone does not establish that every listed allowance will rise by 1% of its existing value.
Practical Example One: A Worker Earning GH¢3,000 Basic Salary
Consider a hypothetical public-sector worker whose current monthly pay comprises:
Pay component
Current monthly amount
Basic salary
GH¢3,000
Rent allowance
GH¢400
Transport allowance
GH¢200
Risk allowance
GH¢100
Total fixed allowances
GH¢700
Total gross pay before other items
GH¢3,700
These figures are illustrative and do not represent the official salary or allowance rates of any particular profession or grade.
The confirmed 8% base-pay calculation
An 8% increase on GH¢3,000 is:
GH¢3,000 × 8% = GH¢240.
The revised basic salary would therefore be:
GH¢3,000 + GH¢240 = GH¢3,240.
This calculation demonstrates the effect of the agreed 8% increase in base pay, assuming the worker’s existing basic salary is GH¢3,000 and the adjustment is applied as announced.
What about the GH¢700 in allowances?
This is where the 1% Conditions of Service allocation requires careful interpretation.
If, purely for illustration, the implementation arrangements were to increase each of the three listed allowances by 1% of its current value, the calculation would be:
Allowance
Current amount
Illustrative 1% increase
Illustrative revised amount
Rent
GH¢400
GH¢4
GH¢404
Transport
GH¢200
GH¢2
GH¢202
Risk
GH¢100
GH¢1
GH¢101
Total
GH¢700
GH¢7
GH¢707
Under that particular assumption, the worker’s gross pay would become:
The increase would be GH¢247 compared with the original GH¢3,700.
Important: This is a hypothetical illustration of what a direct 1% increase in the existing allowance amounts would look like. It is not confirmation that the signed agreement requires each allowance to be increased in this way. The actual result depends on how the Conditions of Service allocation is implemented.
Practical Example Two: Why the Method of Applying the 1% Matters
Suppose another worker receives GH¢5,000 in basic salary and GH¢1,000 in fixed allowances.
The 8% base-pay adjustment would be:
GH¢5,000 × 8% = GH¢400.
The revised basic salary would be GH¢5,400.
If the implementation arrangements also provided for a direct 1% increase in the worker’s GH¢1,000 allowance total, that would add GH¢10, bringing the allowances to GH¢1,010.
Under that illustrative method, gross pay would rise from GH¢6,000 to GH¢6,410, an increase of GH¢410.
But this example exposes an important distinction: GH¢410 is not a 9% increase on the worker’s original GH¢6,000 gross pay. A straight 9% increase on GH¢6,000 would be GH¢540.
The reason is that 8% of basic salary plus 1% of a separate allowance total does not mathematically equal 9% of the worker’s entire gross pay.
This does not, by itself, establish that the agreement is inconsistent. It shows why workers need to know precisely what the 1-percentage-point allocation means in practice: whether it is a budgetary or remuneration allocation, how it is distributed, which benefits qualify and how the resulting adjustments are calculated.
The headline 9% should not be used as a universal formula for calculating every individual worker’s revised gross salary without the official implementation method.
Why the 1% Allocation Matters to Category 2 and Category 3 Allowances
The Conditions of Service component is important because remuneration is not limited to basic salary. Workers may have negotiated allowances and employment-related benefits that address costs or circumstances associated with their work.
If the allocation is intended to improve or adjust these arrangements, the details of its implementation will determine which workers benefit and how the benefit is delivered.
For example, a worker who receives a fixed monthly allowance may experience an adjustment differently from a worker whose allowance is conditional on performing overtime, undertaking a particular assignment or meeting a specified eligibility requirement.
Likewise, a welfare benefit or reimbursement may not operate in the same way as a recurring cash allowance paid through payroll.
This is why the question should not end with whether Category 2 and Category 3 allowances fall within the wider Conditions of Service framework. Workers also need to know which allowances qualify, whether the adjustment is a percentage of an existing rate or an allocation applied through another method, and when the revised arrangements will take effect.
Will Category 1 Allowances Also Increase?
Some salary-related allowances are calculated as a percentage of basic salary. Where an allowance is governed by such a formula, an increase in basic salary may affect its value.
For example, assume a worker receives an allowance calculated at 15% of basic salary.
With a basic salary of GH¢3,000, the allowance would be:
GH¢3,000 × 15% = GH¢450.
After an 8% base-pay increase, the basic salary would become GH¢3,240. If the 15% formula remains unchanged and applies to the revised base salary, the allowance would become:
GH¢3,240 × 15% = GH¢486.
The difference would be GH¢36.
This example illustrates the mathematical effect of a salary-linked formula. It does not confirm that a particular allowance is currently paid at 15%, that every worker receives it or that all allowance rules will remain unchanged under the new agreement.
The broader lesson is that a salary-related allowance may change because its underlying calculation changes, whereas a fixed allowance may require a separate adjustment under the applicable arrangements.
Does the 1% Affect SSNIT Contributions and PAYE?
The final effect on take-home pay depends on the worker’s full payroll circumstances.
SSNIT and pension contributions
For workers covered by Ghana’s standard mandatory pension arrangement, the employee’s Tier 1 and Tier 2 contributions are generally based on pensionable salary under the applicable pension rules.
An increase in basic or pensionable salary can therefore affect pension contributions. However, workers should not assume that every allowance is either automatically pensionable or automatically excluded. The treatment depends on the applicable pension rules and the definition of pensionable emoluments.
The actual contribution amounts should be checked against the worker’s payroll and the relevant pension arrangements.
PAYE income tax
Employment income and taxable allowances can affect PAYE. If an employee’s taxable income increases, the amount of tax payable may also change, depending on the applicable tax bands, reliefs and deductions.
Consequently, a gross-pay increase does not necessarily translate into the same amount of additional take-home pay.
Net salary
A worker’s take-home pay is affected by more than the headline remuneration percentage. Relevant factors may include PAYE, pension contributions, other authorised deductions and the specific allowances received.
Workers should therefore compare their revised payslips with their previous payslips rather than assume that the gross remuneration adjustment will be received in full as net pay.
What About the 10% Increase in 2028?
The agreement provides for a 10% across-the-board increase in base pay effective January 1, 2028. The calculation is based on the applicable base pay as at December 31, 2027.
Using the first example, if the worker’s basic salary becomes GH¢3,240 after the 2027 adjustment, a 10% increase in 2028 would be:
GH¢3,240 × 10% = GH¢324.
The resulting basic salary would be GH¢3,564, assuming no other changes affect the applicable base pay.
Compared with the original GH¢3,000 basic salary, GH¢3,564 is an increase of GH¢564, or 18.8%, across the two annual adjustments.
This is a calculation of basic salary only. It does not mean that the worker’s gross pay or take-home pay will necessarily rise by 18.8%, because allowance arrangements, taxes, pension contributions and other payroll factors may differ.
Understanding the Inflation Protection Clause
The agreement includes a mechanism for reviewing the 2028 base-pay adjustment if the specified inflation trigger is reached.
According to the published agreement, the Public Services Joint Standing Negotiating Committee will reconvene to review the 2028 base-pay adjustment if year-on-year inflation in December 2027 overshoots the government’s 8% midpoint projection by a factor of two.
Read literally, twice the 8% midpoint is 16%. The provision calls for a review by the negotiating parties; it does not promise an automatic additional salary increase.
Workers should also distinguish the inflation trigger from the current inflation rate. An agreed salary adjustment may be higher than the current inflation rate at the time of negotiation, but the effect on purchasing power will depend on how prices change over time.
The review provision is therefore a safeguard for reconsidering the agreed adjustment under the specified circumstances, rather than a guarantee of a particular future salary outcome.
What Workers Should Look Out for
As implementation approaches, public-sector workers should look for official clarification on the following:
Which Conditions of Service allowances and benefits will be covered by the 1-percentage-point allocation.
Whether the adjustment will be calculated as a percentage of existing allowance amounts or applied through another approved method.
How workers with conditional, duty-based or non-recurring allowances will be treated.
Whether salary-linked allowances will change automatically under their existing formulas.
How the adjustments will appear on payroll and whether any separate eligibility rules apply.
How the changes will affect taxable income and pensionable emoluments under the relevant rules.
The Fair Wages and Salaries Commission, Organised Labour and the relevant public-service institutions are the appropriate sources for official implementation details.
Conclusion: The 1% Must Be Understood Through Its Implementation
The 2027 remuneration agreement provides for an 8% increase in base pay and a separate 1-percentage-point allocation to Conditions of Service. Category 2 and Category 3 allowances are relevant to understanding the latter because they form part of the wider negotiated compensation framework.
It is reasonable, as a matter of public education, to examine how the allocation may affect these allowances. But the distinction between the agreed allocation and the calculation applied to an individual allowance must remain clear.
A direct 1% increase in an existing allowance can be illustrated mathematically, as shown above. Whether that is the actual method that will be applied is a separate question requiring official clarification.
For workers, the most useful next step is to seek clear answers on which allowances qualify, how the allocation will be calculated and how the adjustment will be reflected in payroll. Those details will determine what the 1% means in practice for each worker.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
About the Author
Ferdinand Ellis is an Education Blogger, Curriculum Specialist, Researcher and Policy Analyst who writes about Ghana’s education system, public-sector policy, teacher welfare and issues affecting workers and education stakeholders.
The GRA has announced amended income tax bands effective September 1, 2026, alongside a revised turnover threshold for the Modified Taxation Scheme. Ferdinand Ellis explains what the changes mean for workers and eligible business operators.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
Article Information
Field
Details
Publication
EducateGhana.com
Category
News / Taxation / Public Policy
Date
October 29, 2026
Article Type
Official Tax Update and Economic Explainer
Primary Topic
Income Tax (Amendment) Act, 2026 (Act 1178)
Issuing Institution
Ghana Revenue Authority (GRA)
Effective Date
September 1, 2026
Target Audience
Workers, self-employed persons, partnerships, businesses and employers
In Brief
The Ghana Revenue Authority (GRA) has announced amendments to income tax rates following the passage of the Income Tax (Amendment) Act, 2026 (Act 1178), with implementation effective September 1, 2026.
The official notice provides revised monthly and annual income tax bands for individuals and increases the turnover threshold for the Modified Taxation Scheme (MTS).
Under the revised individual income tax schedule, the first GH¢588 of monthly chargeable income falls within the zero-rate band. The next GH¢80 is taxed at 5%, the next GH¢100 at 10%, and subsequent portions fall within progressively higher tax bands, reaching 35% on the portion exceeding GH¢50,000 per month.
For eligible individuals under the Modified Taxation Scheme, annual business turnover exceeding GH¢20,000 but not exceeding GH¢750,000 is subject to a presumptive tax of 3% of annual business turnover, according to the GRA notice.
These changes are important because income tax affects take-home pay, business cash flow and the amount taxpayers are required to remit to the state.
Key Takeaways
Effective date: September 1, 2026.
Legal basis: Income Tax (Amendment) Act, 2026 (Act 1178).
Monthly zero-rate band: First GH¢588 of chargeable income.
Highest individual marginal rate: 35% on the portion of monthly chargeable income exceeding GH¢50,000.
Modified Taxation Scheme: Eligible individuals with annual business turnover above GH¢20,000 and up to GH¢750,000 are subject to a presumptive tax of 3% of annual turnover.
Important distinction: The individual income tax schedule and the Modified Taxation Scheme apply different methods of calculating tax.
Taxpayer guidance: Workers and business operators should confirm how the amended provisions apply to their particular circumstances with the GRA or a qualified tax professional.
GRA Announces Amendments to Income Tax Rates
The Ghana Revenue Authority has issued a public notice announcing changes to income tax rates following the passage of the Income Tax (Amendment) Act, 2026 (Act 1178).
The notice, issued by the GRA’s Domestic Tax Revenue Division, is addressed to the general public, with particular attention to companies, entities, individuals, self-employed persons and partnerships.
The stated effective date is September 1, 2026.
The announcement covers two main areas: the revised monthly and annual income tax bands for individuals, and an increase in the turnover threshold applicable to the Modified Taxation Scheme.
For workers, the revised tax bands are relevant to how chargeable income is taxed. For eligible self-employed people and small-business operators, the Modified Taxation Scheme provides a separate approach based on annual business turnover.
Understanding which system applies is important because the two methods do not calculate tax in the same way.
Understanding the New Monthly Income Tax Bands
The GRA notice provides the following monthly income tax schedule for the 2026 year of assessment.
Monthly chargeable income band
Amount in band (GH¢)
Tax rate
First band
588
0%
Next band
80
5%
Next band
100
10%
Next band
2,900
17.5%
Next band
16,000
25%
Next band
30,332
30%
Portion exceeding GH¢50,000
Exceeding 50,000
35%
The schedule uses progressive taxation. This means that different portions of an individual’s chargeable income are taxed at different rates.
The highest rate of 35% does not automatically apply to the entire salary of every person whose income exceeds GH¢50,000. It applies to the portion of chargeable income falling within that highest band.
This distinction is essential when interpreting a progressive tax schedule.
What does progressive taxation mean in practice?
Suppose an individual’s monthly chargeable income is GH¢1,000.
Using the bands in the GRA notice:
The first GH¢588 falls within the zero-rate band.
The next GH¢80 is taxed at 5%, producing GH¢4 in tax.
The remaining GH¢332 falls within the 10% band only up to GH¢100, with the balance falling into the next 17.5% band.
The tax calculation is therefore:
Component
Calculation
Tax (GH¢)
First GH¢588
GH¢588 × 0%
0.00
Next GH¢80
GH¢80 × 5%
4.00
Next GH¢100
GH¢100 × 10%
10.00
Remaining GH¢232
GH¢232 × 17.5%
40.60
Total illustrative tax
54.60
On these assumptions, the tax on GH¢1,000 in monthly chargeable income is GH¢54.60.
This is an illustration of the supplied bands, not a complete payroll calculation. Actual tax treatment depends on the applicable law, the correct definition of chargeable income and any relevant reliefs or other statutory provisions.
What Is Chargeable Income?
Chargeable income is the amount on which income tax is calculated after applying the relevant rules under tax law.
It should not automatically be equated with gross salary or the final amount received in a worker’s bank account.
A worker’s gross employment income may be subject to applicable statutory deductions, exemptions, reliefs and other rules before the chargeable amount is established.
The correct tax calculation therefore depends on the worker’s circumstances and the applicable legal provisions.
Employees should consult their payslips and seek clarification from their employer’s payroll unit or the GRA if they need to understand how the revised schedule affects their monthly deductions.
Annual Income Tax Bands for 2026
The GRA notice also provides annual equivalents of the individual income tax bands.
Annual chargeable income band
Amount in band (GH¢)
Tax rate
First band
7,056
0%
Next band
960
5%
Next band
1,200
10%
Next band
34,800
17.5%
Next band
192,000
25%
Next band
363,984
30%
Portion exceeding GH¢600,000
Exceeding 600,000
35%
The annual schedule allows taxpayers and tax professionals to assess chargeable income over a full year rather than one month at a time.
The monthly and annual schedules reflect corresponding bands in the notice. However, taxpayers should follow the applicable assessment and filing rules rather than assuming that every individual’s annual tax liability can be established simply by multiplying one month’s deductions by 12.
Changes in income, employment circumstances, reliefs and other relevant factors may affect the final annual position.
Modified Taxation Scheme: What Has Changed?
The GRA notice also announces an increase in the turnover threshold for presumptive taxation under the Modified Taxation Scheme.
According to the notice, individuals whose annual business turnover is more than GH¢20,000 but does not exceed GH¢750,000 will be subject to a presumptive tax of 3% of annual business turnover, subject to the applicable scheme requirements.
Turnover generally refers to the value of business sales or receipts over a period before deducting business expenses. It is not the same as profit.
This distinction matters because a tax calculated on turnover is based on a different amount from a tax calculated on net profit.
For eligible taxpayers under the stated presumptive arrangement, the 3% rate is applied to annual business turnover, rather than automatically being applied to the owner’s take-home income.
Example: How the 3% presumptive tax works
Suppose an eligible business operator records annual turnover of GH¢100,000.
Using the rate stated in the GRA notice:
Item
Amount
Annual business turnover
GH¢100,000
Presumptive tax rate
3%
Illustrative tax
GH¢3,000
The calculation is GH¢100,000 × 3% = GH¢3,000.
This is an illustration of the announced rate. Eligibility, registration requirements, exclusions and any other conditions under the applicable law must still be confirmed before determining an individual taxpayer’s actual liability.
Who should pay attention to this change?
The announcement is particularly relevant to eligible self-employed individuals and small-business operators whose annual turnover falls within the stated range.
People operating businesses should keep accurate records of sales and receipts, understand which tax regime applies to them and consult the GRA if they are uncertain about their classification.
A business should not assume that it qualifies for the Modified Taxation Scheme solely because its turnover falls within the stated range. The applicable statutory conditions must also be met.
Income Tax on Salary Is Different from Presumptive Tax on Turnover
One of the most important points in the GRA announcement is that the individual income tax bands and the Modified Taxation Scheme use different calculation methods.
For individuals taxed under the progressive income tax schedule, tax is calculated by applying the relevant rates to portions of chargeable income.
Under the stated presumptive arrangement, eligible taxpayers are taxed at 3% of annual business turnover.
These are different tax bases.
A salaried worker should not automatically apply the 3% turnover tax to employment income. Similarly, a self-employed person should not assume that the progressive employee tax bands automatically determine the tax due under the Modified Taxation Scheme.
The applicable treatment depends on the nature of the income, the taxpayer’s circumstances and the relevant provisions of the law.
Where an individual has both employment income and business income, the correct treatment should be confirmed with the GRA or a qualified tax professional.
What Workers and Employers Should Do
The amended rates make it important for employees and employers to understand the tax rules applicable from September 1, 2026.
Workers should review their payslips and ask their payroll departments to explain the calculation of chargeable income and the application of the revised bands.
Employers should ensure that payroll calculations reflect the applicable legislation and implementation guidance. Where adjustments are required, they should communicate clearly with affected employees.
Self-employed individuals and eligible business operators should review their annual turnover records and determine whether the Modified Taxation Scheme applies to them.
Taxpayers who are unsure about their obligations should seek clarification before making assumptions about the tax due.
The GRA notice provides the following official contact channels:
Email: info@gra.gov.gh
Toll-free telephone: 0800-900-110
WhatsApp: 055-299-0000 or 026-063-1664
Website: www.gra.gov.gh
Conclusion
The Ghana Revenue Authority has announced amended income tax rates under the Income Tax (Amendment) Act, 2026 (Act 1178), effective September 1, 2026.
The announcement sets out revised monthly and annual income tax bands for individuals and increases the turnover threshold for the Modified Taxation Scheme, under which eligible individuals within the specified turnover range are subject to a presumptive tax of 3% of annual business turnover.
For employees, understanding progressive tax bands helps explain why different portions of chargeable income are taxed at different rates. For eligible business operators, understanding the distinction between turnover and profit is important when assessing presumptive taxation.
The practical message is straightforward: workers, employers and business operators should identify the tax rules applicable to their circumstances, maintain accurate records and seek clarification from the GRA when necessary.
Source: Ghana Revenue Authority, Domestic Tax Revenue Division, Amendments – Income Tax Act, 2026 (Act 1178). The effective date stated in the supplied notice is September 1, 2026.
About the Author
Ferdinand Ellis is an Education Blogger, Curriculum Specialist, Researcher and Policy Analyst. Through EducateGhana.com, Ghana’s Education Intelligence Platform, he explains public policy, employment issues, education developments and economic matters affecting workers and households.
What do the 2027 and 2028 pay increases mean for public sector workers? Ferdinand Ellis explains the 8% base pay rise, 1% Conditions of Service allocation, 10% increase in 2028 and the inflation-trigger review in simple economic terms.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
Article Information
Field
Details
Publication
EducateGhana.com
Category
News / Teacher Welfare / Public Sector Salaries
Date
October 28, 2026
Article Type
Economic Explainer and Public Policy Analysis
Primary Topic
Multi-Year Public Service Remuneration Agreement, 2027–2028
Key Institutions
Government of Ghana, FWSC and Organised Labour
Agreement Period
January 1, 2027 – December 31, 2028
Target Audience
Teachers, nurses, civil servants and other public sector workers
In Brief
Ghana’s Government and Organised Labour have signed a two-year public service remuneration agreement covering 2027 and 2028.
Under the agreement dated October 28, 2026, public sector workers will receive an 8% increase in base pay and a 1-percentage-point allocation to Conditions of Service in 2027, giving a total remuneration increase of 9%. In 2028, workers will receive a 10% increase in base pay, calculated on their applicable base pay as at December 31, 2027.
In simple economic terms, the agreement gives workers a predictable pay adjustment for two years. However, the percentages apply to different components of remuneration, and the actual financial benefit will depend on each worker’s salary, applicable allowances, deductions and the implementation of the Conditions of Service allocation.
The agreement also contains a provision for reviewing the 2028 base pay if inflation in December 2027 rises substantially above the government’s stated projection.
Key Takeaways for Workers
2027: Base pay increases by 8%; an additional 1 percentage point is earmarked for Conditions of Service. The total remuneration increase is 9%.
2028: Base pay increases by 10%, calculated on the applicable December 2027 base pay.
The two percentages are not identical measures: The 2027 agreement combines base pay and Conditions of Service, while the 2028 increase applies to base pay.
Inflation safeguard: Negotiators must reconvene to review the 2028 base pay if December 2027 year-on-year inflation exceeds 16% under the agreement’s stated trigger.
Allowances: Some allowances will be reviewed to address distortions in the current compensation system.
IPEC transition: Government is to pursue the lawful transition from the Fair Wages and Salaries Commission (FWSC) to the proposed Independent Public Emoluments Commission (IPEC), subject to the required legal processes.
Agreement period: The framework runs from January 1, 2027, to December 31, 2028.
Government and Organised Labour Settle the 2027–2028 Pay Negotiations
The Government of Ghana and Organised Labour have concluded negotiations on public service remuneration for 2027 and 2028 through a multi-year agreement signed on October 28, 2026.
The agreement was concluded under the Public Services Joint Standing Negotiating Committee (PSJSNC), with the Government represented by the Fair Wages and Salaries Commission (FWSC) and the Ministry of Finance, and Organised Labour representing workers’ unions and institutions within Ghana’s public service.
The agreement recognises workers’ contribution to economic recovery while identifying three important objectives: protecting workers’ incomes, maintaining fiscal sustainability and promoting industrial harmony.
For public sector workers, the most immediate issue is what the agreed percentages mean for their salaries.
The first important clarification is that the 2027 increase is not an 8% base pay increase plus a separate 9% increase. Rather, the agreement provides for total remuneration to increase by 9 percentage points, of which 8 percentage points are earmarked for base pay and 1 percentage point for Conditions of Service.
In 2028, the agreement provides for a 10% increase in base pay.
Understanding this distinction is essential because the two-year agreement does not apply the same calculation to both years.
What Exactly Will Happen to Base Pay in 2027?
The agreement states that public service remuneration will increase by 9% in 2027, effective January 1. Of this increase, 8 percentage points are earmarked for base pay across the board and 1 percentage point for Conditions of Service.
In simple terms, the base pay component of the 2027 agreement is 8%.
Base pay is the salary amount on which the applicable salary structure is built. It is distinct from the total value of a worker’s remuneration, which may include other eligible payments and allowances.
The additional 1 percentage point allocated to Conditions of Service should not automatically be treated as another 1% added to every worker’s monthly base salary. The agreement earmarks that portion for Conditions of Service, but the detailed implementation arrangements will determine how it is applied.
A simple example
Suppose a public sector worker has a monthly base pay of GH¢5,000 before the 2027 adjustment.
An 8% base pay increase would be calculated as follows:
Calculation
Amount
Current monthly base pay
GH¢5,000
8% base pay increase
GH¢400
New monthly base pay
GH¢5,400
In this simplified example, the worker’s monthly base pay rises from GH¢5,000 to GH¢5,400.
The 1-percentage-point allocation for Conditions of Service is separate. It should not be added to the GH¢400 as if the worker has automatically received a 9% base pay increase.
The example is illustrative. Actual salary calculations must follow the official implementation of the agreement and the applicable salary structure.
What Will Happen to Base Pay in 2028?
For 2028, the agreement provides for a 10% across-the-board base pay increase, effective January 1, 2028.
Crucially, the 10% increase will be calculated on the applicable base pay as at December 31, 2027.
This means that the 2028 increase is applied to the base pay after the 2027 adjustment, not simply to the worker’s original 2026 salary.
Using the previous example, if a worker’s monthly base pay rises from GH¢5,000 to GH¢5,400 in 2027, the calculation for 2028 would be:
Calculation
Amount
Base pay after the 2027 increase
GH¢5,400
10% increase for 2028
GH¢540
New monthly base pay in 2028
GH¢5,940
Under these assumptions, the worker’s base pay would rise from GH¢5,000 before the 2027 adjustment to GH¢5,940 in 2028.
This represents a cumulative base pay increase of 18.8% over the original GH¢5,000, assuming both adjustments are applied in full and no other salary changes affect the calculation.
It is not simply 8% plus 10% equalling 18% because the 2028 increase is applied to the higher 2027 base pay.
However, this example excludes the separate Conditions of Service allocation, allowances, taxes, pension contributions and other deductions. It therefore illustrates base pay only, not the worker’s final take-home pay.
Does a 9% Increase Mean Every Worker Will Receive 9% More Take-Home Pay?
No. This is an important distinction for workers.
The agreement describes a 9% increase in total remuneration for 2027, with 8 percentage points earmarked for base pay and 1 percentage point for Conditions of Service.
It does not follow that every worker’s take-home pay will rise by exactly 9%.
Take-home pay is the amount a worker receives after applicable deductions. The final amount can be affected by statutory deductions, pension contributions, taxes, changes to eligible allowances and the way the Conditions of Service allocation is implemented.
Furthermore, the agreement’s wording does not establish that the 1 percentage point for Conditions of Service will be paid as cash directly into every worker’s monthly salary.
Workers should therefore avoid calculating their expected net salary by multiplying their current take-home pay by 1.09.
The more accurate approach is to distinguish three things:
Base pay adjustment: The 8% increase in 2027 and the 10% increase in 2028.
Conditions of Service allocation: The separate 1-percentage-point component of the 2027 agreement, whose application depends on the relevant implementation arrangements.
Take-home pay: The amount ultimately received after the applicable payments and deductions are processed.
Official salary implementation guidance will be important in clarifying the effect of the agreement on individual workers.
Why the Inflation Clause Matters
One of the most important provisions in the agreement concerns inflation.
The document states that the 2028 base pay was agreed after considering current inflation of 5.2% and the government’s inflation projection of 8% ± 2% for both 2027 and 2028.
It further provides that if year-on-year inflation for December 2027 exceeds the midpoint projection of 8% by a factor of two, the Public Services Joint Standing Negotiating Committee shall reconvene to review the 2028 base pay.
In simple terms, the agreed trigger is inflation above 16% in December 2027.
The calculation is:
8% × 2 = 16%.
The agreement says the parties must reconvene to review the 2028 base pay if the trigger is exceeded. It does not guarantee an automatic additional increase or specify the size of any possible adjustment.
Why is this important?
Inflation measures how quickly the general price level is changing. When inflation rises sharply, workers’ salaries may lose purchasing power if their earnings do not keep pace.
For example, suppose a worker’s base pay increases by 10%, but the prices of goods and services rise by 18% over the relevant period. The worker’s salary has increased in money terms, but the worker may still be able to afford less than before.
This is the difference between nominal pay and real purchasing power.
Nominal pay is the amount of money stated in the salary structure. Real purchasing power reflects what that money can actually buy.
The inflation clause provides a mechanism for reopening discussions if inflation crosses the agreed threshold. It is therefore a safeguard against a specified deterioration in the economic conditions considered when the 2028 pay was negotiated.
However, workers should understand its limits: the trigger requires a review, not an automatic supplementary salary increase.
Will Workers Become Better Off After the Increases?
The answer depends partly on inflation and changes in workers’ living expenses.
A salary increase can raise workers’ nominal earnings, but the change in real purchasing power depends on how prices move.
If a worker’s base pay increases by 8% while the relevant prices rise by 5%, the worker’s base pay has risen faster than that price measure. This can improve purchasing power, all else being equal.
If prices rise faster than salary, the worker may be worse off in real terms despite receiving a pay increase.
For the same reason, lower inflation does not mean that the cost of living has returned to earlier levels. It means that prices are increasing at a slower rate, unless there is an actual fall in prices.
This distinction is particularly important for teachers, nurses, civil servants and other employees whose household budgets are affected by food, transport, housing, utilities and school-related expenses.
The agreement’s inflation clause recognises that economic conditions can change. Nevertheless, workers’ actual financial outcomes will depend on the salary adjustments, inflation experienced, the treatment of Conditions of Service and other changes affecting their expenditure.
What Does the 1% Allocation for Conditions of Service Mean?
The 2027 agreement sets aside 1 percentage point of the total remuneration increase for Conditions of Service.
Conditions of Service relate to the terms and arrangements under which employees work. Depending on the applicable framework, these can include allowances, welfare arrangements and other employment-related provisions.
The allocation is important because workers’ welfare is not determined by base salary alone.
In the education sector, for example, teachers and school leaders may have responsibilities involving classroom management, supervision, administration, assessment and other professional duties. How such responsibilities are recognised within the remuneration framework can affect workers’ experience of fairness and support.
However, the agreement does not identify in the extracted text exactly which conditions or allowances will receive funding from the 1-percentage-point allocation.
It would therefore be premature to announce that a particular allowance has been approved or that every worker will receive an additional 1% as cash.
The relevant implementation details should clarify the purpose of the allocation, the beneficiaries, the mechanism for distributing or applying it, and the way progress will be assessed.
For workers, the important issue is to ensure that the allocation leads to clearly defined outcomes rather than remaining an unexplained figure within the agreement.in
Allowances Will Be Reviewed, but Not All Changes Are Yet Confirmed
The agreement states that the parties will use the transitional period to review some allowances with the aim of addressing distortions in the current compensation arrangement before the implementation of IPEC.
This is a commitment to review allowances. It is not confirmation that all existing allowances will change or that new allowances have already been approved.
A review may examine differences in eligibility, payment levels and the relationship between allowances and the responsibilities of particular groups of workers.
Such discussions may be relevant to concerns about whether employees performing demanding duties are treated consistently within the public service.
For teachers and other education professionals, the outcome could matter if the review addresses allowances relevant to their work. However, the specific beneficiaries and any changes will depend on decisions made through the agreed processes.
Workers should look out for official communication identifying the allowances under review, the criteria being applied and the decisions ultimately adopted.
What Is the Proposed IPEC and Why Is It Mentioned?
The agreement identifies a transition from the Fair Wages and Salaries Commission (FWSC) to the proposed Independent Public Emoluments Commission (IPEC).
The purpose of the transitional period is to provide predictability and a stable environment while the proposed institutional and policy changes are pursued.
The agreement says the government will work towards a lawful and orderly transition, including the proposed legislative framework, institutional design, National Emoluments Policy, National Negotiations Policy and a Performance and Productivity-linked Pay framework.
It also commits the government to stakeholder consultations and operational readiness.
These provisions are important because a change in the institution responsible for public emoluments would require clear legal authority, defined responsibilities and arrangements for coordinating negotiations and remuneration policy.
The agreement further states that Organised Labour will be consulted quarterly on reforms affecting workers.
It also clarifies that FWSC and other existing bodies will retain their lawful functions until any transfer of authority takes legal effect.
In practical terms, IPEC should not be treated as already operational merely because the agreement refers to the transition. The transition remains subject to the applicable legislative processes and other required steps.
For workers, the key questions will be how the proposed framework is designed, how organised labour will be consulted, and how the reforms will affect future remuneration negotiations.
Why a Two-Year Agreement Matters Economically
A two-year remuneration agreement can provide greater predictability for workers and government than negotiating each year’s adjustment without an agreed framework for the following year.
For workers, knowing the agreed pay adjustments for 2027 and 2028 can help with financial planning, although actual household budgets will still depend on prices, personal expenses and the implementation of the agreement.
For government, a multi-year framework can support expenditure planning and provide a clearer basis for estimating public sector compensation costs.
It may also reduce uncertainty in industrial relations by establishing the principal remuneration arrangements for the two-year period.
However, predictability does not eliminate economic risks. Inflation, government revenue, public expenditure and other economic conditions can change during the agreement period.
The inflation-trigger provision is one mechanism for responding to a specified change in economic conditions. The agreement also commits both parties to constructive dialogue and peaceful resolution of disputes through established negotiation and lawful dispute-resolution procedures.
The success of the framework will therefore depend on implementation, transparent communication and the willingness of both sides to follow the agreed procedures.
What Public Sector Workers Should Do Now
Workers should use the signed agreement as the basis for understanding the two-year remuneration framework, while waiting for official implementation guidance.
The following points are particularly important:
Understand the 2027 split: The 2027 total remuneration increase is 9 percentage points, comprising 8 percentage points for base pay and 1 percentage point for Conditions of Service.
Understand the 2028 calculation: The 10% increase is applied to the applicable base pay as at December 31, 2027.
Do not confuse base pay with take-home pay: Taxes, pension contributions, allowances and other deductions can affect the amount ultimately received.
Follow Conditions of Service updates: The detailed application of the 1-percentage-point allocation should be clarified through official channels.
Watch the inflation trigger: The agreement provides for a review if December 2027 year-on-year inflation exceeds 16%; it does not guarantee an automatic additional increase.
Follow allowance reviews: A review commitment is not the same as approval of a new or increased allowance.
Monitor IPEC developments: The proposed transition depends on the applicable legal processes, and existing bodies retain their lawful functions until any transfer takes legal effect.
These distinctions will help workers understand what has been agreed and avoid relying on calculations or interpretations that go beyond the actual text.
Conclusion: The Agreement Sets Out Two Years of Pay Adjustments
The Multi-Year Public Service Remuneration Agreement for 2027–2028 establishes an 8% base pay increase and a 1-percentage-point allocation for Conditions of Service in 2027, followed by a 10% base pay increase in 2028.
The agreement also provides for a review of the 2028 base pay if December 2027 inflation exceeds the specified trigger, a review of some allowances and a transition process towards the proposed Independent Public Emoluments Commission.
In economic terms, the agreement gives workers and government a clearer framework for remuneration over two years. However, the final effect on individual workers will depend on the detailed implementation of the agreement, changes in prices and the treatment of Conditions of Service and allowances.
For workers, the most important lesson is to distinguish between the percentage increase in base pay, the separate allocation for Conditions of Service and the amount ultimately received after applicable deductions.
The agreement has been signed. The next stage is implementation, clear communication and monitoring whether the agreed provisions deliver the intended outcomes for public sector workers while supporting sustainable public finances.
Source:Multi-Year Public Service Remuneration Agreement, 2027–2028, dated October 28, 2026, signed by Dr George Smith-Graham, Chief Executive of FWSC, and Bro. Joshua Ansah, Secretary-General of the TUC, among the signatories.
About the Author
Ferdinand Ellis is an Education Blogger, Curriculum Specialist, Researcher and Policy Analyst. Through EducateGhana.com, Ghana’s Education Intelligence Platform, he explains education policy, teacher welfare, public sector developments and economic issues affecting Ghana’s education workforce.
Government and Organised Labour have reportedly reached a two-year public sector pay agreement providing for a 9% total pay-package increase in 2027 and a 10% base pay increase in 2028. The reported deal also includes conditions-of-service funding, an inflation-trigger review and changes to allowance discussions.
By Ferdinand Ellis Education Blogger | Curriculum Specialist | Researcher | Policy Analyst
Article Information
Field
Details
Publication
EducateGhana.com
Category
News / Teacher Welfare / Public Sector Salaries
Date
October 28, 2026
Article Type
Education News and Public Policy Update
Primary Topic
2027 and 2028 Public Sector Pay Agreement
Key Institutions
Government of Ghana, Organised Labour and Fair Wages and Salaries Commission
Status
Agreement reported; implementation details to be guided by the final agreement
In Brief
The Government of Ghana and Organised Labour have reportedly reached a two-year public sector pay agreement providing for a 9% increase in workers’ total pay package in 2027 and a 10% increase in base pay in 2028.
Finance Minister Dr Cassiel Ato Forson described the agreement as historic, highlighting its two-year coverage and the government’s recognition of public sector workers’ contributions to Ghana’s economic recovery.
The reported agreement also allocates 1% of the 2027 increase towards addressing workers’ conditions of service. In addition, the parties are expected to review the 2028 base pay increase if inflation in December 2027 reaches an agreed trigger.
The government and organised labour will also review selected allowances to address disparities in the existing public sector pay system. The agreement is expected to contribute to discussions surrounding the proposed Independent Public Remuneration Commission, which would require legislation to be established.
Key Takeaways
2027: A reported 9% increase in public sector workers’ total pay package.
2028: A reported 10% increase in base pay.
Conditions of service: 1% of the 2027 increase is earmarked for addressing workers’ conditions of service.
Inflation safeguard: The parties may review the 2028 base pay increase if December 2027 inflation reaches an agreed trigger.
Allowances: Selected allowances will be reviewed to address disparities in the current pay system.
Remuneration reforms: The agreement is expected to support the proposed Independent Public Remuneration Commission, which requires legislation.
Workers’ welfare: The Finance Minister says the government intends to protect workers’ incomes while maintaining sustainable public expenditure.
Government and Organised Labour Reach Two-Year Pay Agreement
The Government of Ghana and Organised Labour have reportedly reached an agreement on public sector pay adjustments for 2027 and 2028, setting out separate increases for the two years.
According to the reported announcement by Finance Minister Dr Cassiel Ato Forson, public sector workers are to receive a 9% increase in their total pay package in 2027, followed by a 10% increase in base pay in 2028.
The agreement follows negotiations between the government and organised labour over workers’ remuneration, purchasing power and the wider economic conditions affecting public sector compensation.
The annual base pay negotiations are important to teachers, nurses, civil servants and other public sector employees whose salaries fall under the applicable government pay structure.
The agreement’s two-year coverage is particularly significant because it provides a framework for remuneration discussions extending beyond a single calendar year. It also introduces a mechanism for reviewing the 2028 base pay increase if an agreed inflation trigger is reached.
Dr Forson described the agreement as historic, stating that it was the first time the government and organised labour had reached a public sector pay agreement covering two years.
The reported deal comes after the parties’ October 22 meeting ended without an agreement, demonstrating how negotiations subsequently moved towards a settlement.
Understanding the 9% Increase in 2027 and the 10% Increase in 2028
One of the most important aspects of the reported agreement is the distinction between the two percentages.
The 9% increase for 2027 applies to workers’ total pay package, according to the reported announcement. The 10% increase for 2028 applies to base pay.
These terms should not be treated as interchangeable.
Base pay is the foundational salary component within the public sector’s applicable pay structure. A total pay package may include base pay and other remuneration components, depending on the terms of the agreement.
Consequently, the two percentages refer to different measures of remuneration, and the 2027 figure should not automatically be described as a 9% increase in base pay.
The practical effect on individual workers will depend on the detailed terms of the agreement, the applicable salary structure and how the agreed adjustments are implemented.
Teachers and other public sector employees should therefore consult official implementation guidance and their payslips when assessing how the agreement affects their individual earnings.
The reported agreement also needs to be considered alongside any provisions governing allowances and conditions of service, since these may influence the overall value of workers’ remuneration.
One Per Cent of the 2027 Increase Allocated to Conditions of Service
The reported agreement provides for 1% of the 2027 increase to be allocated towards addressing workers’ conditions of service.
Conditions of service cover matters beyond basic monthly salary. Depending on the applicable agreements and employment arrangements, they may include allowances, workplace provisions, welfare benefits and other employment-related entitlements.
For teachers, these issues can be particularly important because the realities of school management and classroom instruction extend beyond salary.
Class teachers, assistant heads, headteachers and other education professionals may have responsibilities that require additional time, supervision and administrative work. The recognition and treatment of such responsibilities can therefore be relevant to discussions on allowances and conditions of service.
However, the precise meaning and application of the 1% allocation will depend on the detailed agreement and subsequent implementation arrangements. The reported announcement does not, by itself, establish which specific allowances or groups of workers will receive particular amounts.
The government and organised labour will need to clarify how the allocation will be administered, which outstanding issues it is intended to address and how progress will be monitored.
For workers, the central question is whether the allocation will translate into practical improvements in employment conditions and the resolution of outstanding concerns.
Inflation Trigger Could Lead to a Review of the 2028 Increase
Another important feature of the reported agreement is the provision for the government and organised labour to meet again to review the 2028 base pay increase if inflation in December 2027 reaches an agreed trigger.
This provision creates a potential review mechanism rather than an unconditional promise that the 2028 increase will automatically rise further.
The actual implications will depend on the inflation threshold agreed by the parties and the process established for conducting the review.
Inflation matters because it affects the purchasing power of workers’ earnings. Even when inflation declines, the prices of goods and services do not necessarily return to earlier levels. A lower inflation rate generally means prices are rising more slowly, not that the overall cost of living has automatically fallen.
For public sector workers, the value of a salary adjustment therefore depends partly on changes in the prices of essential goods and services, including food, transport, housing and utilities.
A review mechanism could give the negotiating parties an opportunity to reconsider the 2028 base pay position if economic conditions meet the agreed trigger.
Nevertheless, workers should await clarification of the exact threshold and review procedure before assuming that a further increase will occur.
Government to Review Allowances and Address Pay Disparities
The reported agreement also provides for the government and organised labour to review some allowances to address disparities in the existing public sector pay system.
Allowances form an important part of remuneration for workers whose responsibilities or employment circumstances attract additional payments under applicable arrangements.
However, differences in the availability, value and eligibility criteria of allowances can create concerns about fairness across institutions, professions and categories of workers.
The planned review could provide an opportunity for the parties to examine these differences and consider whether existing arrangements remain appropriate.
In education, such discussions may be relevant to the treatment of professional responsibilities, supervisory duties and other work-related obligations. Any specific changes affecting teachers or other categories of employees would, however, need to be established through official decisions and implementation documents.
The reported announcement does not provide a complete list of allowances to be reviewed or confirm that particular new allowances have already been approved.
Workers should therefore distinguish between a commitment to review allowances and a final decision to introduce, increase or restructure a specific payment.
The effectiveness of the review will depend on the criteria adopted, the evidence considered and the eventual decisions communicated by the relevant authorities.
Proposed Independent Public Remuneration Commission
Dr Forson also indicated that the agreement would help pave the way for the proposed Independent Public Remuneration Commission.
The proposed commission forms part of the broader discussion about public sector remuneration and how pay-related matters should be managed.
According to the reported announcement, legislation would be required to establish the commission. This means the proposal should not be treated as an already established institution merely because it has been referenced in the agreement.
The legislative process would be an important step in determining the commission’s legal mandate, powers, governance arrangements and relationship with existing institutions responsible for public sector pay.
Any institutional reform should also make clear how the roles of government, organised labour and the relevant remuneration bodies will be coordinated.
For public sector employees, the practical importance of the proposal will depend on the final legal framework and how the new arrangements affect consultation, remuneration decisions and the resolution of pay-related concerns.
The reported commitment to consult organised labour on reforms affecting workers is therefore significant. Consultation can help ensure that changes to remuneration arrangements take account of the experiences and concerns of the employees they affect.
Finance Minister Praises Public Sector Workers
Dr Forson praised public sector workers for keeping essential services running and supporting Ghana’s economic recovery.
He emphasised that workers’ welfare should remain central as the country consolidates the economic recovery achieved so far.
The minister also stated that the government was committed to protecting workers’ incomes while keeping public spending at a sustainable level.
The comments reflect the two considerations at the centre of public sector pay negotiations: the need to protect workers’ earnings and the need to manage the government’s financial commitments.
Public sector employees provide essential services across education, healthcare, local government, public administration and other areas. Their work contributes to the delivery of public services and the country’s longer-term development.
At the same time, adjustments to public sector remuneration must be incorporated into government expenditure planning and the applicable budgetary framework.
The reported agreement seeks to establish a remuneration path for two years while providing for a review mechanism if an agreed inflation trigger is reached.
Its practical success will depend on implementation, continued engagement between the parties and clear communication about the resulting changes to workers’ pay and conditions of service.
What the Agreement Means for Teachers and Other Public Sector Workers
For teachers and other public sector employees, the reported agreement provides a framework for pay adjustments in 2027 and 2028.
However, individual workers should avoid calculating their expected take-home pay solely by applying the two headline percentages to their current gross earnings.
The 2027 increase is reported as an adjustment to the total pay package, while the 2028 figure applies to base pay. Their effects may differ depending on the applicable pay structure, the components covered by the agreement and any relevant deductions or allowances.
Workers should pay attention to official information addressing:
The precise components covered by the 2027 total pay-package increase.
How the 2028 base pay adjustment will be applied across the relevant salary structure.
The administration of the 1% allocation for conditions of service.
The agreed inflation trigger and procedure for reviewing the 2028 increase.
The allowances selected for review and any resulting changes.
The legislative and administrative steps associated with the proposed Independent Public Remuneration Commission.
These details will help workers understand the actual effect of the agreement on their earnings and employment conditions.
Conclusion
The reported two-year agreement between the Government of Ghana and Organised Labour sets out a 9% increase in public sector workers’ total pay package for 2027 and a 10% increase in base pay for 2028.
It also includes an allocation towards conditions of service, a potential review of the 2028 base pay increase if an agreed inflation trigger is reached, and a review of selected allowances.
Finance Minister Dr Cassiel Ato Forson has described the agreement as historic and reaffirmed the government’s commitment to workers’ welfare alongside sustainable public spending.
The agreement’s practical value will depend on its detailed provisions, the implementation of the agreed adjustments and the resolution of outstanding questions about conditions of service and allowances.
For teachers and other public sector employees, the next important step is to follow the official implementation guidance and understand how the agreed measures will apply to their particular employment and salary arrangements.
Editorial note: This report is based on the supplied account of the Finance Minister’s announcement. The signed agreement and its detailed implementation provisions should be consulted to confirm the exact scope of the pay-package increase, the 1% allocation and the inflation-trigger mechanism.
About the Author
Ferdinand Ellis is an Education Blogger, Curriculum Specialist, Researcher and Policy Analyst. He publishes education news, teacher welfare updates, curriculum analysis and public policy coverage through EducateGhana.com, Ghana’s Education Intelligence Platform.
References and Further Reading
GhanaWeb. (2026, October 28). Public sector workers to get 9% pay increase in 2027, 10% base pay rise in 2028. https://www.ghanaweb.com/GhanaHomePage/business/Public-sector-workers-to-get-9-pay-increase-in-2027-10-base-pay-rise-in-2028-2058794
Fair Wages and Salaries Commission. (2025, November 11). Government and labour unions agree on 9% salary increase for public sector workers. https://fairwages.gov.gh/2260-2/
Ghana News Agency. (2026, October 17). FWSC begins negotiations on 2027 base pay. https://gna.org.gh/2026/10/fwsc-begins-negotiations-on-2027-base-pay/
Citi Newsroom. (2026, October 23). 2027 base pay talks end inconclusively, resume next week. https://www.citinewsroom.com/2026/10/2027-base-pay-talks-end-inconclusively-resume-next-week
