A full monthly payroll run, not a single payslip — your whole staff list, each on their own salary structure and reliefs, with the band-by-band working, the pre-run checks, and what has to reach each state revenue service by the 10th. The same engine that runs inside Core Ledger.
Nobody on the payroll yet. Add the people you pay, or load the worked example, and every view here fills in.
Everyone on the payroll. Each carries their own salary structure and reliefs — nothing leaves your browser.
Add the people on your payroll and the run, the band analytics, the pre-run checks and the remittance schedule all build themselves. Salary data stays in this browser.
Core Ledger keeps it — every employee's profile and salary history, the run computed and locked each month, and the journal posted against books that already agree with the answer.
PAYE is an annual computation collected monthly. Gross pay is reduced by the employee’s pension contribution (8% of basic, housing and transport), the National Housing Fund levy (2.5% of basic alone), any NHIS and life insurance contributions, and the statutory relief. What remains is chargeable income, and the bands are applied to that — progressively, so only the slice inside each band is taxed at its rate.
From 1 January 2026 the relief is rent relief: 20% of rent paid, capped at ₦500k, and given only where the claim was approved. Before that it was the Consolidated Relief Allowance — the greater of ₦200k or 1% of gross, plus a further 20% of gross — which had nothing to do with rent at all. That is a change of shape, not of numbers, and it is why a period before 2026 has to be computed on the old rules.
The new table also opens with a 0% band to ₦800k of chargeable income, where the old one started charging at 7% from the first naira. For junior staff that is the difference between a tax bill and none. PAYE is remitted to the state internal revenue service of each employee’s state of residence, by the 10th of the following month — so a payroll spread across states is several remittances, not one.
See everything that changed in 2026 →General information, not tax advice. Edge cases — exempt supplies, non-resident treatment, the professional-services carve-out from small-company status — turn on facts a calculator cannot see.
