Payslip Template for Nigeria: What a Compliant Payslip Should Include
A payslip should show earnings, pension, PAYE, net pay and the employer's contribution. See a full ₦350,000 sample with the working, and how to deliver it.
Read the guidePayroll Operations
Running a payroll month: inputs, approvals, payslips, errors, tools and outsourcing.
Payroll Spreadsheet Template for Nigeria: Columns, Formulas and a Free Download
Build a Nigerian payroll sheet in Excel: columns, pension and rent relief formulas, a working PAYE band formula checked on four salaries, and a free workbook.
Read the guide
Payroll Outsourcing in Nigeria: When It Makes Sense and What to Ask a Provider
Outsourcing payroll moves the work but not the liability. Use four break-even tests, a list of questions for providers and the contract points that matter.
Read the guide
Payroll Journal Entries in Nigeria: Accruals, Remittances and a Worked Month
Post a full payroll month: salary expense, PAYE and pension payable, NSITF and ITF accruals, payments, then reconcile each liability account to nil.
Read the guide
Payroll Cut-Off Dates and Pay Schedules: Setting a Calendar That Works in Nigeria
Pay on the 25th, 28th or last working day? Set a cut-off, build in the PAYE and pension deadlines and publish a calendar your staff can trust.
Read the guide
Paying Salaries by Bank Transfer in Nigeria: Bulk Payment Schedules and Controls
How to build a bulk salary payment file, verify account names, use maker and checker approval, handle failed credits and keep evidence after payday.
Read the guide
Net to Gross: How to Work Out the Gross Salary for a Take-Home Target in Nigeria
Promised a net salary? Here is the gross you must pay in 2026 for ₦100,000 to ₦500,000 take-home, with the formulas, worked checks and what it costs.
Read the guide
Monthly Payroll Reconciliation: A Checklist to Catch Errors Before Staff Do
Six checks to run before every payday: headcount, gross variance over 5%, net against bank file, statutory totals, PAYE reasonableness and duplicates.
Read the guide
How to Run Payroll in Nigeria: A Monthly Step-by-Step Process
Run payroll in ten steps: collect changes, compute gross, deduct pension and PAYE, pay, remit PAYE and pension on time, and file the evidence. Includes a worked payroll.
Read the guide
How to Prorate Salary for New Joiners and Leavers in Nigeria
Prorate with calendar days, working days or a 26-day divisor, then pick one and write it down. Worked examples for a joiner on the 11th and a leaver on the 19th.
Read the guide
How to Prevent Payroll Fraud and Ghost Workers in Small Nigerian Businesses
Five payroll fraud schemes, seven controls that cost nothing, a quarterly check and the steps to take if you find a ghost worker, with a ₦2.2 million example.
Read the guide
Back Pay, Arrears and Salary Corrections in Nigerian Payroll
A raise approved in March but effective January creates arrears. Here is how to compute them, handle pension and PAYE, and fix overpayments properly.
Read the guide