About PayrollGTM
Plain answers on Nigerian payroll, tax and employment law, for the people who have to run the monthly payroll or check their own payslip.
Why the site exists
Payroll rules in Nigeria changed on 1 January 2026, when the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 took effect. The CRA was replaced by rent relief, the PAYE bands were redrawn and the NRS took over from FIRS. Much of what is still online describes the old rules, so small employers and employees end up guessing. This site sets out the current rules in one place, with the arithmetic shown.
What you will find here
There are 100 guides in six areas: PAYE & Income Tax, Pension & NHF, Labour Law, Compliance Guides, Payroll Operations, HR Practice. There are also three calculators for PAYE and net pay, net to gross and employer cost. They run in your browser and nothing you type is sent to us.
How we work
- We start from the Acts, regulator notices and official guidance, not from other blogs.
- Worked examples are calculated with the same formulas as the calculators, so the figures agree.
- Where the law is unclear or sources conflict, the guide says so and names who to ask.
- Guides carry a published date and an updated date, and we revise them when a rule changes.
The full standard is in the editorial policy.
Who is behind it
PayrollGTM is an independent publication. Guides appear under the site name. To ask about a source or a figure, write to hello@payrollgtm.com.
What this site is not
It is not a law firm, an accountancy practice or a government body, and it does not file returns for anyone. Read the disclaimer. For decisions about your own business, confirm the point with your state IRS, the NRS, PenCom or a qualified adviser.
How the site is paid for
The site is free to read. It shows advertising served by Google AdSense. Advertisers do not influence what we write, and we do not publish sponsored guides.
Questions or corrections: contact us.