TKay Legal Blog

  The conversation around business registration in Ghana is often misunderstood, especially among MSMEs. Many business owners assume that unless their business is incorporated as a company or generating significant income, registration is optional.This is not the case when it comes to the use of business names. The Registration of Business Names Act, 1962 (Act 151) imposes a legal obligation that all business owners need to understand.   The Registration of Business Names Act, 1962 (Act 151) provides that any person operating under a name that is not simply their legal name must register that name in accordance with the Act. This requirement applies to individuals, firms or partners who carry on business under a name that does not consist solely of their true surname, with or without their first names or initials. For example, where a business name includes extra words or branding elements that go beyond the person’s own legal name, that name must be registered. In plain ter...

   Sexual harassment in the workplace remains one of the most uncomfortable yet necessary conversations for employers, employees and MSME owners alike. Although often trivialized, misunderstood or dismissed entirely, sexual harassment is not only a moral issue, it is a legal one. The Labour Act, 2003 (Act 651) of Ghana explicitly prohibits any form of sexual harassment at the workplace and it places responsibility on both employers and employees to create a working environment that is respectful, safe and free from all forms of harassment. According to the Labour Act, sexual harassment includes any unwelcome, offensive or inappropriate conduct of a sexual nature that creates an intimidating, hostile  or humiliating work environment for the person on the receiving end. This may manifest in several ways, such as unsolicited physical contact, suggestive comments, sexually charged jokes, inappropriate gestures, indecent exposure or any behavior that makes another employee fee...

    In everyday conversation, we often throw around terms like “temporary staff” or “contract worker” as if they mean the same thing. When it comes to the law, especially under Ghana’s Labour Act, these terms carry different weights and knowing the distinction can make all the difference in how your business protects itself and treats people fairly.   A fixed-term contract is a formal agreement where the employer and the worker agree that the employment will last for a specific period. It could be six months, one year or even tied to the duration of a project. The most important thing is that the contract has a clear start date and a definite end date. Once that period ends, the contract naturally expires unless it is renewed. There’s no need for additional notice or termination procedures unless one party wants to end it early, in which case, the terms of early termination must be clearly stated in the contract itself.   On the other hand, temporary employment is mo...

    In the world of small business, it’s very common to have someone who’s “just helping.” Maybe it started with them passing by the shop one day and before you knew it, they were arranging stock, helping customers, running errands and holding things down. You give them something small at the end of the week, they come back again the next and over time, you begin to rely on them. They’re not on your payroll, there’s no contract, and you don’t even call them staff. You just say, “Oh, that’s Kojo, he helps me out.” It feels harmless. It feels manageable. But the law sees it very differently. Under Ghana’s Labour Act, specifically Section 78, a casual worker is someone employed on a short-term basis, usually for urgent, temporary, or seasonal tasks, and who does not work for more than six months in a year.Their wages are typically calculated per day, based on the actual days worked. In other words, casual workers are supposed to come in, complete a one-off job or a clearly time-b...

  Let me gist you! An  interesting  conversation is happening right now because Sarkodie has sued Ecobank Ghana, claiming they used his image in a flyer design without his permission. The flyer says “Looks Can Be Deceiving”, and honestly, the man on the flyer looks a lot like Sarkodie. I’m not saying it’s him, but Sarkodie says it looks too much like him and he didn’t sign off on it. According to the document circulating on the internet, he wants the court to: 1.      Declare that Ecobank was wrong for using his image in an advert without asking for his permission. 2.      Declare that what Ecobank did also breaks  Ghana’s law on Protection Against Unfair Competition (Act 589). 3.      Stop Ecobank permanently from ever using his image again without his consent and this includes their staff, agents and anyone acting for them. 4.      Order Ecobank to remove and stop circulating all ...

  Charlie, shine your eyes before you sign any contract o! Because in this Ghana, if you no read, you go bleed. Let’s break it down, small-small.   1. “We Go Sort It Out” Terms Red Flag: Contract talk plenty but no specific details. You see lines like “we go deliver fast” or “quality work.” Translation : When gbe na gbe start, nobody go gree say dem be wrong. Wetin You For Do : Put timelines. Write figures. Describe the work well. No assumptions. This be business, not friendship.   2. No Way Out Red Flag: The contract no talk how you go commot if things no go well. Translation : You dey inside till Jesus come. Wetin You For Do: Add exit plan. If you wan terminate, how? How long you for give notice? What go happen to unfinished work?   3. All the Stress Dey Your Side Red Flag : You go do everything. You go supply, deliver, beg for payment and the other party dey flex. Translation: Dem win p3, you dey do marathon. Wetin You For Do : Balance the roles. If you dey carr...

  Someone slides into your DMs and says, “I need it urgently, start for me, I’ll pay.” You want to secure the bag, so you say yes. Before you say yes to any job, whether  verbal, written, big or small, you need to confirm the basics. Here are 5 things to agree on first: 1 . The Scope of Work Exactly what are you doing? What are you NOT doing? Don’t assume they understand. Don’t assume you’re on the same page. Example : “I’m designing 3 flyer options. Additional versions will attract extra charges.”   2 . The Price Say it clearly and early. Include what the price covers. Is delivery included? Does it cover revisions? State it. Example : “Total is GHS 450. This includes two edits. Extra revisions are GHS 50 each.”   3. Delivery Timeline When is it due? What happens if they delay giving you materials? If it’s “urgent,” clarify what “urgent” means and what the extra cost is.   4 . Payment Terms Will they pay a deposit? How much deposit is required before you start?...

  Not every agreement is a contract but every contract is an agreement. The difference? The law only protects contracts that have the right elements. Let’s break them down:   1. Offer One party clearly proposes something— “I’ll design your logo for GHS 500.” 2. Acceptance The other party says yes without changing the terms. “Cool, go ahead!” No “maybe.” No “we’ll see.” Just clear acceptance. 3. Consideration Both sides must be giving something of value. You offer your service and they offer money (or goods, or something else agreed). No freebies, no favours. If nothing is being exchanged, there’s no contract. 4. Intention to Create Legal Relations Both people must mean business, literally. It can’t just be a friendly promise or casual arrangement.You must both intend for the agreement to have legal consequences if broken. 5. Capacity The people making the deal must be legally fit to do so. That means they’re adults, mentally sound and not under any legal restriction. 6. Legali...

  At some point, you’ve agreed to do something for someone in exchange for money. Maybe to sew a dress, cater an event, deliver drinks, braid hair or design a logo. You didn’t sign a form, you didn’t print a document but the job happened. The service was delivered. Money was expected. That is a contract! What then is a contract? A contract is a legally binding agreement between two or more people that law will enforce. Under Ghanaian law, there are different types of contracts that can still be considered valid and binding even without a signed piece of paper. (Yes, there are exceptions) Types of Contracts 1. Implied Contracts An implied contract is a legally recognized agreement that’s never written or even said aloud but it’s clear from the behaviour of both parties that a deal exists. In other words, nobody needed to say anything but you both knew what to expect. Example: A customer walks into your salon, sits in the chair and you begin her usual treatment. She doesn’t explain ...

    Let’s talk. She needed 50 packs of food for her office event. You agreed on the price. No deposit, but she said “ I go pay you right after delivery.” You got to work, bought ingredients, cooked through the night, delivered on time. Everyone loved it. She said, “Thank you so much, sis. God bless you.” That was three weeks ago. Now? She’s not picking your calls. No money.  Just silence. And when you follow up, her response is simple: “But we didn’t sign anything.” Now, you’re left with debt and disappointment. You start to wonder, “was that even a contract?” That is  the question so many small business owners ask when things go wrong.Because somewhere along the line, we’ve been made to believe that contracts are for “big people” like the companies, the boardrooms, etc. But that’s not true. A contract can be written. It can be verbal. It can even be implied. It’s not about size. It’s about clarity. It’s about protecting the work you’ve poured your tim...

    So, your business is growing. You’ve passed the GHS 20,000 mark and now the Tax Stamp system no longer applies to you. Don’t panic, the law still has something in place to help you stay legal and  structured. It’s called the Modified Cash Basis. This system is part of Ghana’s Modified Taxation rules, made for small businesses that have moved beyond the informal level, but aren’t yet big enough to handle full accounting requirements.   Here’s how it works: Under Modified Cash Basis, you only report income you’ve actually received, not what you’re owed. If you sold goods in December but got paid in February, you only declare it in February. It’s a cash-first, reality-based method that helps you stay honest without being overwhelmed. You may qualify if: • You are a resident for tax purposes • Your income comes only from Ghana • Your turnover is more than GHS 20,000 but not more than GHS 500,000 • You’re not registered for VAT • You’re not in a partner...

  For many small business owners, tax is a constant worry. The fear of doing it wrong. The stress of not knowing what’s expected. The confusion around forms, figures  and filing. And let’s be honest, most of it feels like it was designed for big companies, not the everyday small businesses owner trying to make an honest living. But here’s the good news, the law has made room for you too. Through the Presumptive Tax system under Ghana’s Modified Taxation rules, there’s now a simple, straightforward way for small businesses to stay legal without losing sleep. It’s called the Tax Stamp and it’s built to meet you right where you are. The Tax Stamp is part of what the Income Tax Act, 2015 (Act 896) calls presumptive taxation. This is a special system for individuals operating small businesses who may not have detailed accounts or formal structures. Instead of asking you to calculate profits, submit audited statements or go through complex tax returns, the law offers a simple pa...