Earnings
Deductions
Net pay
PAYE worked out under the Nigeria Tax Act 2025. Prepared with QAVYNEL Tools.
For employers · 2026 tax rules
Payroll calculator
Work out PAYE, pension and net pay for all your staff, print payslips, and see exactly what to pay the tax office and when.
🔒 Staff details stay on this device only. Nothing is uploaded.
Add your staff
Add each employee’s monthly pay once. Next month, just change the month and print.
Pay to staff (net)Total salaries after deductions
PAYE to remit
Pension to remit
Total cost to youGross pay + your 10% pension
Staff
| Employee | Gross | PAYE | Other deductions | Net pay |
|---|
Where to pay
PAYE goes to the tax office of the state where each employee lives, by the 10th of next month.
Pension: pay both the staff and employer parts to each employee’s Pension Fund Administrator within 7 working days of paying salaries.
Common questions
How is PAYE worked out?
Each employee’s monthly pay is turned into a yearly figure, the 2026 income tax bands are applied after pension, housing fund and rent relief, and the yearly tax is divided by 12.
What pension do I pay?
Under the Pension Reform Act 2014, the employee contributes 8% and the employer at least 10% of basic, housing and transport pay. It applies if you have 3 or more employees.
Do I need to register as an employer?
Yes. Register with the tax office of your state for PAYE, and choose a Pension Fund Administrator for each employee. Employers with 5 or more staff may also need to contribute to the ITF and NSITF.
Is my staff data safe?
Everything is kept in this browser on this device. Nothing is sent to us. Use “Back up staff list” to keep a copy, because clearing your browser data deletes it.
Estimates based on the Nigeria Tax Act 2025 and the Pension Reform Act 2014. Not tax or legal advice. Check figures with your state tax office before you remit.
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