Articles & Guides

Expert advice, best practices, and industry trends to help you build a better workplace.

Guide3 min read

Statutory payroll deductions in Nigeria

The five statutory items on a Nigerian payroll in 2026, in one place: PAYE, pension, NHF, NSITF and ITF. Rates, who pays,…

Guide4 min read

Pension contribution in Nigeria: rates, employer duties and remittance

Employer guide to the Contributory Pension Scheme: minimum rates of 10% and 8%, the salary base, which employers must take part, remitting…

Guide5 min read

NSITF Employees’ Compensation Scheme: registration and payment

What every Nigerian employer needs to know about NSITF's Employees' Compensation Scheme: registration, the 1% monthly contribution, the deadlines, the annual payroll…

Guide4 min read

NHF deduction in Nigeria: rate and whether it is compulsory

The National Housing Fund deduction explained for employers and staff: the 2.5% rate on basic salary, who the Act covers, remitting within…

Guide3 min read

ITF contribution in Nigeria: who pays and how it is calculated

Employer guide to the Industrial Training Fund levy: the 5-employee and ₦50 million turnover thresholds, 1% of annual payroll, paying by 1…