PAYE in Lagos State: how employers calculate, remit and file
How PAYE works for employers in Lagos State in 2026: which staff pay to LIRS, how the tax is worked out, the…
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Termination of employment in Nigeria: notice, reasons and final pay
A guide for Nigerian employers on ending employment: minimum notice under section 11 of the Labour Act, pay in lieu, what the…
New tax law in Nigeria: what employers must change in payroll
What the 2025 tax reform Acts changed for employers from 1 January 2026: the new PAYE bands, the end of CRA, rent…
How to calculate PAYE in Nigeria (2026 worked examples)
The five-step method for calculating PAYE under the Nigeria Tax Act 2025, with worked examples at four salary levels, rent relief, pension…
Expatriate income tax in Nigeria: what employers need to know
How expatriate employees are taxed in Nigeria from 2026: the residence tests, PAYE on work done in Nigeria, staff paid by foreign…
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,…
Sick leave in Nigeria: what the Labour Act requires
How sick leave works under the Labour Act: twelve paid working days a year for certified temporary illness, the conditions attached, when…
How to build a salary structure in Nigeria (private sector)
A practical guide for private employers: setting grades and pay ranges, choosing the split between basic salary and allowances, what the split…
Nigeria salary benchmarks report: methodology and plans
Our salary benchmarks report is in preparation. This page explains what it will measure, how the data will be collected and checked,…
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Take-Home 2026
How the Nigeria Tax Act 2025 changed PAYE at every salary level: the new bands, who pays less, who pays more, what…
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