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Expert advice, best practices, and industry trends to help you build a better workplace.
A guide for Nigerian employers on ending employment: minimum notice under section 11 of the Labour Act, pay in lieu, what the…
How PAYE works for employers in Lagos State in 2026: which staff pay to LIRS, how the tax is worked out, the…
What the 2025 tax reform Acts changed for employers from 1 January 2026: the new PAYE bands, the end of CRA, rent…
The five-step method for calculating PAYE under the Nigeria Tax Act 2025, with worked examples at four salary levels, rent relief, pension…
How expatriate employees are taxed in Nigeria from 2026: the residence tests, PAYE on work done in Nigeria, staff paid by foreign…
The five statutory items on a Nigerian payroll in 2026, in one place: PAYE, pension, NHF, NSITF and ITF. Rates, who pays,…
How sick leave works under the Labour Act: twelve paid working days a year for certified temporary illness, the conditions attached, when…
A practical guide for private employers: setting grades and pay ranges, choosing the split between basic salary and allowances, what the split…
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