The Complete Guide to PAYE Filing in Nigeria (2025)
Everything Nigerian employers need to know about Pay As You Earn: how it is calculated, which State IRS receives each remittance, filing deadlines, and penalties for late payment.
Coming soonResources
Nigerian payroll & compliance guides.
Practical reference for finance teams, founders, and accountants navigating PAYE, pension, NHF, NSITF, ITF, and multi-state payroll in Nigeria.
Pension Remittance in Nigeria: PenCom Rules for Employers
A practical breakdown of employer and employee pension contribution rates, PFAs, remittance deadlines, and what non-compliance costs — with current PenCom guidance.
Coming soonNHF, NSITF, and ITF: The Employer's Quick-Reference Guide
Rates, deadlines, and filing requirements for the three statutory deductions that most Nigerian employers miss: National Housing Fund, NSITF, and the Industrial Training Fund.
Coming soonMulti-State Payroll in Nigeria: How to Route PAYE Correctly Across 36 States
When your workforce spans multiple states, each employee's PAYE must go to their tax-resident State IRS. This guide explains the routing rules, common mistakes, and how to audit your current setup.
Coming soonRunning Payroll as an SME in Nigeria: What the Law Requires
From hiring your first employee to scaling past 50 staff, here is every statutory obligation — PAYE, Pension, NHF, NSITF, ITF — and what happens when you miss them.
Coming soonManaging Payroll for Multiple Clients in Nigeria: A Guide for Accountants
How accounting and advisory firms can standardise payroll and compliance workflows across their client portfolio — covering multi-client PAYE filing, audit trail requirements, and remittance records.
Coming soonNigeria Personal Income Tax Bands and Rates for 2025
The current PITA tax bands and reliefs used to calculate PAYE for employees in 2025, including the consolidated relief allowance and relevant NTA updates.
Coming soonPayroll Compliance Audit Checklist for Nigerian Businesses
A practical checklist finance teams can use to verify that payroll is compliant before a tax audit: PAYE reconciliation, pension schedules, NHF deductions, and remittance receipts.
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