Tax bands, reliefs, remittance, payslips and annual returns under the Nigeria Tax Act 2025.
The exemption for compensation for loss of employment rose from ₦10 million to ₦50 million. Sort an exit package into taxed pay and exempt compensation.
Read the guideEvery taxable employee needs a Tax ID under the NTAA 2025, and the NIN is reported to serve. Here is what payroll collects and what to do when it is missing.
Read the guideFreelancers pay on net profit at the same bands as employees, with no employer to deduct. See a ₦6m example, the reliefs and what to set aside monthly.
Read the guideTake-home pay for ten monthly salaries under the 2026 PAYE bands and 8% pension, with full working for ₦150,000 and ₦600,000 and what changes your result.
Read the guidePaid in dollars? Nigerian residents are taxed in naira at the CBN rate on payment date. See a worked example and what to do when no one deducts PAYE.
Read the guideBonuses, 13th-month pay and leave allowance are taxed as normal income in 2026. Worked examples show the real tax cost and why December payslips jump.
Read the guideWith two employers, each applies the tax-free band separately, so PAYE can fall short. A worked example shows a ₦145,920 yearly gap and how to cover it.
Read the guideStaff on ₦70,000 or less pay no PAYE in 2026. See where tax starts, what PAYE looks like up to ₦120,000 a month, and what employers must still do.
Read the guideRent relief is 20% of the rent you pay, capped at ₦500,000 a year. Here is how to claim it through payroll, what proof to keep and what it saves.
Read the guideRegister for PAYE before the first salary. See the documents to prepare, which state IRS applies, a worked three-person schedule and common first-month errors.
Read the guideEmployers file Form H1, but employees must still file their own return under NTAA s.14(3). Here is the deadline, the documents and the penalty.
Read the guideA table of every deduction that lowers PAYE in 2026, how each is claimed, and a worked example showing ₦6,900 a month saved on a ₦400,000 salary.
Read the guideUnderstand every line on a Nigerian payslip, from gross pay to PAYE and pension, with a worked 2026 example and six monthly checks.
Read the guideThe same ₦400,000 package can put ₦72,000 or ₦43,200 a month into an RSA. See how the split changes pension, PAYE and employer cost, with worked numbers.
Read the guideFive tests that separate an employee from a contractor, and a worked example showing misclassifying a ₦120,000 driver builds a ₦704,640 bill in two years.
Read the guideEmployer-paid housing, school fees and private car use can be taxable pay. A worked example shows ₦4.2m of benefits adding ₦756,000 a year to PAYE.
Read the guideOne salary run through the old CRA method and the 2026 bands with rent relief, plus six salary levels compared and what employers must change.
Read the guideWhat the employer annual return must contain, how to prepare it in December, who signs, and what filing late costs under the Nigeria Tax Administration Act.
Read the guidePAYE follows the employee's state of residence, not the office. Which staff go to the NRS, how commuters are handled, and what to ask a state IRS in writing.
Read the guideThe six steps to monthly PAYE under the Nigeria Tax Act, with three worked salaries, rent relief, NHF and why old CRA spreadsheets give wrong answers.
Read the guideHow to remit PAYE each month: compute, fill the state IRS schedule, pay by the 10th, keep the receipt, and what a late payment reportedly costs.
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