🇳🇬 Payroll in
Nigeria
Everything employers need to run compliant payroll in Nigeria — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Nigeria — Step by Step
Register for payroll
Before making any salary payment in Nigeria, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Nigeria has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Nigeria must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Nigeria authorities on time. Late payment penalties can be significant.
Payslip Requirements — Nigeria
Statutory payslip obligations for employers in Nigeria.
Format
Paper or Electronic
Delivery
Within 7 days
Retention
6 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name
- ✓Employee number
- ✓Pay period
- ✓Basic salary
- ✓Allowances
- ✓Gross pay
- ✓PAYE tax deducted
- ✓Pension contribution
- ✓Net pay
- ✓Employer name
- ✓Date of payment
Payslips must show all deductions including pension contributions under the Pension Reform Act. Electronic payslips are acceptable if accessible to employees.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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