The statutory deadlines every Nigerian employer must hit
PAYE, pension and NHF each have their own due date — miss them and penalties follow. Here are the dates and how to never miss one.
Running payroll is only half the job. The other half is remitting what you deducted — to the right authority, by the right date. Three deadlines matter most, and they're not the same day.
The three dates
- Pension — by the 7th of the following month, to the employees' PFAs
- PAYE — by the 10th of the following month, to the State Internal Revenue Service
- NHF — by the last day of the following month, to the Federal Mortgage Bank
Each comes with its own schedule (employee, identifier, amount), and late remittance attracts penalties and interest — so the dates aren't negotiable.
Why employers miss them
Usually it's not the money — it's the admin. The PAYE schedule has to be built per state, the pension schedule per PFA, and someone has to remember three different dates across the month while doing everything else.
Most remittance failures aren't cash-flow problems. They're calendar problems.
How to never miss one
Generate the remittance schedules straight from the approved payroll run, work from a single deadline calendar that counts down each due date, and record the payment reference the moment you pay. That turns three scattered deadlines into one short, repeatable routine — which is exactly how Vintage People handles it.
See it on your own payroll
Book a demo and we'll walk through a real run with your numbers.