Pension & NHF estimator
See the employee and employer statutory contributions on a Nigerian salary (pension, NHF and NHIS), each on its correct base.
Estimate only. Pension is on Basic+Housing+Transport, NHF on gross, NHIS on basic. Not financial advice.
What each contribution is calculated on
Pension
8% employee + 10% employer of Basic + Housing + Transport (BHT). Paid to a Pension Fund Administrator.
NHF
2.5% of gross salary (employee). Mandatory in the public sector, optional for private-sector staff.
NHIS
5% employee + 10% employer of basic salary, where the employer has 10 or more employees.
Common questions
Neither. The employee's 8% and employer's 10% pension are on Basic + Housing + Transport (BHT), not total gross.
NHF (2.5% of gross) is mandatory for public-sector employees and optional for private-sector employees.
NHIS contributions (5% employee, 10% employer of basic) typically apply where the employer has 10 or more employees.
Terms worth knowing
Contributions in real payroll
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.
Let payroll handle all of this
Vintage People computes every contribution on the right base, every run, automatically.