Guides updated for the Nigeria Tax Act 2025, in force from 1 January 2026
Nigerian payroll and employment guides

Get your payroll, PAYE and pension right the first time

Straight answers on PAYE under the Nigeria Tax Act 2025, pension, NHF, NSITF, ITF and the Labour Act, with worked naira examples and calculators that show every step.

Monthly payslip, 2026₦250,000 gross
Employee pension (8%)-₦20,000
PAYE-₦24,500
Net pay₦205,500
See how this is worked out

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How these guides are written

Each guide starts from the law itself: the Nigeria Tax Act 2025, the Nigeria Tax Administration Act, the Pension Reform Act 2014, the Labour Act and regulator notices. Every worked example is calculated with the same formulas as our calculators. Where the rules are unclear, or sources disagree, the guide says so and names the office to ask.

The site is general information, not tax or legal advice. If you find a mistake, tell us and we will correct it. Read the editorial policy for the full approach.