Statutory
NHF (National Housing Fund)
A 2.5%-of-gross contribution to the National Housing Fund (optional in the private sector).
The National Housing Fund is a scheme managed by the Federal Mortgage Bank of Nigeria. Employees contribute 2.5% of gross salary, which is deductible before PAYE. It is mandatory in the public sector and optional for private-sector employees, and it funds access to subsidised mortgages.
Related terms
Help & how-to
See it in practice
Remit PAYE, pension & NHF on time
Generate the schedules, track the deadlines, and record each payment reference.
Set up salary structures & pay elements
Define what people earn once, assign it in bulk, and override per employee where needed.
The payroll run lifecycle, explained
Run → Review → Approve & lock → Disbursement → Remittances → Rollover. The same flow every month.
See it applied to real payroll
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