Auto-calculates PAYE, Pension & NHF (Pension Reform Act rates) (2025). Instant PDF download — sign in to get started.
| Earnings | Amount |
|---|---|
| Basic Salary | ₦0.00 |
| Housing Allowance | ₦0.00 |
| Transport Allowance | ₦0.00 |
| Meal Allowance | ₦0.00 |
| Gross Pay | ₦0.00 |
| Deductions | Amount |
|---|---|
| PAYE Tax | ₦0.00 |
| Pension (Contributory) | ₦0.00 |
| NHF (National Housing Fund) | ₦0.00 |
| NHIS (Health Insurance) | ₦0.00 |
| Total Deductions | ₦0.00 |
Generate professional payslips with automatic PAYE tax, pension (Contributory Pension Scheme), and NHF calculations using current PITA rates. Includes Consolidated Relief Allowance (CRA) computation.
Nigerian PAYE is calculated after deducting the Consolidated Relief Allowance (CRA) and pension contributions from gross income. The CRA equals the higher of N200,000 or 1% of gross income, plus 20% of gross income. The remaining taxable income is taxed using graduated bands from 7% to 24%.
Under the Contributory Pension Scheme, the employee contributes 8% and the employer contributes 10% of the employee's monthly emolument (basic salary + housing + transport allowances).
Yes. Under Nigerian labour law, employers are required to provide employees with a record of their earnings, deductions, and net pay for each pay period.