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Severance Pay Tax Exempt Analysis by Nan

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Severance Pay Tax Exempt Analysis by Nana Eburako

As per the INTERNAL REVENUE ACT, 2000 (ACT 592), section 8 as Amended by the Internal Revenue (Amendment) Act, 2002 (Act 622), s.3] and the last Amendment with effect from 2012, Severance pay is not taxable

By this Act the following employment incomes are Tax-exempt

 Reimbursement/discharge of an employee’s medical, dental, or health insurance expense where the benefit is available to all employees on an equal basis

 Passage in and out of Ghana for the commencement and completion of assignment (employment) for a person recruited/engaged outside of Ghana, in Ghana solely for the employment and is not a resident of Ghana

 Provision of accommodation by employer carrying on a timber, mining, building, construction, or farming business to employees at the place or site where the field operation is undertaken

 Reimbursement/discharge of business expenditure incurred by the employee on behalf of the employer  Severance pay

 Night duty allowance to night shift worker not exceeding 50 percent of basic salary etc.

Severance pay to an employee is thus not taxable.

A severance package is pay and benefits an employee receives when they leave employment at a company.

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