How we write and correct our guides
Readers use these guides to make payroll and compliance decisions. This page says what we do to keep them accurate.
Sources
We rely on the text of the Acts (the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Pension Reform Act 2014, the Labour Act, the Employee Compensation Act 2010 and related laws), on notices from bodies such as the NRS, PenCom, NSITF, ITF and FMBN, and on published analysis from established accounting and law firms where an Act leaves a point open. Each guide lists the main sources it used at the bottom.
Figures and examples
Every worked tax example is calculated with one formula set: annual gross, less the 8% employee pension, less any NHF and rent relief, then the six PAYE bands. The calculators on this site use the same formulas, so a figure in a guide can be reproduced by typing the inputs into a calculator.
When the law is unclear
Some points are not settled, for example how a particular state IRS applies a rule or whether an old penalty rate survived the 2026 reforms. In those cases we say that the point is reported or unclear, and we name the office to ask. We do not invent section numbers, cases, statistics or quotations.
Updates and corrections
Each guide shows when it was published and when it was last updated. When a rule changes, we revise the affected guides. If you spot an error, send us the sentence and your source. We check it, correct the page and change the updated date. Material corrections are noted in the text.
Independence and advertising
The site is funded by advertising. Advertisers cannot buy coverage, and we do not publish paid or sponsored guides. If we ever link to a product in which we have a financial interest, the guide will say so beside the link.
What these guides are not
They are general information. They are not tax, legal or accounting advice for your situation. See the disclaimer.
Use of tools
We use software to lay out pages, draw the charts and diagrams, and check calculations. Facts and examples are checked against the sources above before a guide is published.