National Health Insurance Fund (NHIF)

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National Health Insurance Act, 2012 (Act 852)

Main Purpose of the Fund

Funding Sources

Source of Money
Funding Sources
  • SSNIT is required to transfer the 2.5% contribution directly to the Fund every month without any deductions
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Expenditure

Disbursement and Management

Section 43 (Page 34):
Section 43 (Page 34) NHIF
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Section 44 (Page 34):
Section 44 (Page 34) NHIF
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Section 45 (Page 34):
Section 45 (Page 34) NHIF
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Section 46 (Page 34):
Section 46 (Page 34) NHIF
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National Health Insurance Levy (NHIL)

Levy Application and Calculation
_Imposition of the Levy
  • This levy is to be collected at the time these goods or services are supplied or imported.
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Change of Rate:
Change of RateNHIL
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Exemptions and Zero-Rating

Exemptions:
ExemptionsNHIL
  • Section 48 (Page 35):
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Zero-Rated:
Zero-RatedNHIL
  • Section 49 (Page 35):
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Relief:
ReliefNHIL
  • Section 50 (Page 35):
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Membership and Age Exemptions
Membership and Age ExemptionsNHIF
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Collection and Payment of the Levy

Section 52 (Page 25):
Collection and Payment Sec 52NHIL
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Periodic Snapshot of NHIF Allocations and Disbursements

NHIF - 2025
NHIF Allocations - 2025
  • NHIS Allocation: GH¢ 9.93 Billion
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