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(1) Free zone developers and enterprises shall be free to negotiate and establish contracts of employment with employees that include wage scales, minimum working hours, employee suspension and dismissal, settlement of disputes arising between employers and employees, and other such terms of employment as shall be consistent with I.L.O. Conventions on workers rights and conditions of service.

(2) Work and resident permits shall be required for any foreign national who wishes to live in Ghana and work in a free zone.

(3) Application for work and resident permits for foreign employees of free zone enterprises shall be submitted to the Board which shall take the necessary action in consultation with the Immigration Service.

(4) A foreign employee shall pay appropriate tax to the Government of Ghana on income earned in Ghana including income earned in the free zone during that period of work in accordance with existing income tax legislation and subject to the provisions of any double taxation agreement between the Government of Ghana and the Government of the foreign employee.[As substituted by Free Zone (Amendment) Act, 2002 (Act 618)]