Turn off the power to the circuit you are working on at the home's distribution panel. Confirm the power is off by touching a non-contact voltage detector to the wire's insulation.
Remove the access panel from the side of the spa and locate its electrical connections. If these are unclear, refer to the spa's owner's manual.
Loosen the four terminals with a screwdriver. Strip 3/8 inches of insulation off the end of the black, red, green and white wires coming from the GFCI breaker in the distribution panel.
Slide the green wire under the ground terminal and tighten it down. Insert the white wire into the neutral terminal and tighten it down.
Insert the red wire into the hot (L2) terminal and tighten it down. Slide the black wire into the hot (L1) terminal and tighten it down.
Contact your local building authority to inspect your work before turning on the power.