Tax

PAYE

Pay As You Earn: income tax deducted from salaries at source and remitted to the state tax authority.

PAYE (Pay As You Earn) is the system by which an employer deducts personal income tax from an employee's pay each period and remits it to the relevant State Internal Revenue Service. Under the Nigeria Tax Act 2025 the first ₦800,000 of annual taxable income is tax-free, and bands of 15–25% apply above that.

Help & how-to

See it in practice

Update PAYE when the tax law changes

Edit one effective-dated table. No software update, no waiting.

Remit PAYE, pension & NHF on time

Generate the schedules, track the deadlines, and record each payment reference.

Year-end: produce the Form H1 return

Each employee's annual gross, taxable and PAYE totals, ready to file with the state.

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See it applied to real payroll

Vintage People handles every statutory rule for you: accurate, compliant and audit-ready.

See Vintage Payroll PAYE calculator