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 rent relief is worth, and what payroll teams had to change.
admin · November 7, 2026Reports & Insights
Original research on pay, tax and work in Nigeria. Download the full reports free, or read the insights online.
admin · November 7, 2026
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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The Pension Picture 2026
Inside Nigeria's ₦31.8 trillion retirement system: how fast it is growing, where the money is invested, who is covered, and what every…
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The ₦70,000 Question
Two years after the ₦70,000 minimum wage took effect, prices are up about 42%. What the floor buys now, why food costs…
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The True Cost of an Employee
Gross pay is not what an employee costs. Employer pension, NSITF, ITF and group life add about 11% before any benefits. The…
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Every working day of 2026
2026 has 261 weekdays and 12 weekday public holidays, leaving 249 working days. Month by month, what that means for daily pay,…
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Nigeria’s workforce in numbers
Most Nigerians work, but few have formal jobs. The latest labour force survey in numbers: 4.3% unemployment, 93% informal employment, 85.6% self-employment,…
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Guides behind the numbers
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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…
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…
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