Penalties for Late PAYE, Pension and Payroll Defaults in Nigeria
Form H1 penalties, the 2% monthly pension penalty, reported PAYE penalties and worked naira examples, plus how to put a default right with the authority.
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NSITF, ITF, CAC, tax IDs, deadlines, records and audits for employers.
Payroll Compliance in Your First Year of Hiring in Nigeria
Hiring your first staff? Pension starts at three employees. See the first-year plan and the employer costs on a ₦1.2 million monthly payroll.
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Payroll Changes From January 2026: A Checklist for Nigerian Employers
Work through the 2026 payroll changes in order: PAYE bands, no CRA, rent relief, voluntary NHF, Tax ID and returns, with three test salaries to prove your system.
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How to Prepare for a State IRS Payroll Audit in Nigeria
A state IRS payroll audit compares schedules, payslips, bank records and Form H1. Here are the documents to have ready and a 30-day plan to get there.
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Health Insurance for Employees in Nigeria: NHIA, HMO Plans and What Employers Can Do
Health insurance is meant to become mandatory under the NHIA Act 2022. Compare your options, choose an HMO sensibly and put the terms in writing.
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The Employer Registration Checklist for Nigeria: State IRS, PenCom, NSITF, ITF and More
A table of every body a new Nigerian employer deals with, what to register, when, what you need and the recurring duty, plus the order to do it in.
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Payroll Compliance Calendar for Nigerian Employers: Monthly and Yearly Dates
Monthly, quarterly and annual payroll deadlines in one calendar, with a cash set-aside example and what each missed date can cost.
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New Hire Onboarding Checklist for Nigerian Employers: Paperwork and Payroll
What to collect before day one, what to set up on day one, how to check the first payslip, and how to run the 90-day probation reviews.
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Payroll Record Keeping in Nigeria: What to Keep and For How Long
What payroll, tax and pension records to keep, how long, and how to file them so you can answer a tax or pension query within an hour.
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Employee Data Protection in Nigeria: What the NDPA Means for Payroll and HR Records
How the NDPA applies to employee records in Nigeria: what to collect, how to protect payroll files, what staff can ask for, and what to do after a breach.
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The Annual Payroll Audit Checklist for Nigerian Businesses: 40 Checks Before Year End
Forty checks in five areas that a small Nigerian business can complete in a few days, plus how to sample, rate findings and correct errors.
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Offboarding and Final Settlement in Nigeria: How to Calculate Final Pay and Close a Record
A worked final-settlement example with PAYE and pension, the order of exit steps, and the statutory items to close when an employee leaves your business.
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Payroll Software or Spreadsheets? How Nigerian SMEs Should Decide
When a spreadsheet is enough, seven signs you have outgrown it, what a wrong pension formula costs, and tests to run before choosing payroll software.
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15 Common Payroll Mistakes Nigerian SMEs Make, and How to Fix Each One
Fifteen payroll errors that keep showing up in Nigerian small businesses, from pension on the wrong base to late PAYE, each with a fix you can apply this month.
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Group Life Insurance for Employees in Nigeria: The 3x Annual Emolument Rule
The Pension Reform Act requires group life cover of at least 3 times each employee's annual pay, paid by the employer. Worked sums, buying steps and records.
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CAC Annual Returns in Nigeria: What They Are and What Happens If You Skip Them
A plain explanation of CAC annual returns for Nigerian companies and business names: why they matter, what defaulting leads to, and what to prepare.
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ITF Contribution in Nigeria: Who Pays the 1%, How to Calculate It and Claim Reimbursement
Who owes the 1% ITF contribution, how to work out annual payroll, a full naira example, the reimbursement scheme in principle and the records to keep.
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NSITF in Nigeria: Registration, the 1% Contribution and What It Covers
NSITF is an employer-only 1% of total monthly payroll under the Employees' Compensation Act. Registration steps, a worked example and records to keep.
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Running a Registered Business in Nigeria: The Statutory Basics Beyond CAC
After CAC registration, a Nigerian business owes recurring duties to the tax offices, PenCom, NSITF, ITF, NHIA and NDPC. Here is each one, in a table.
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