Enter gross salary to get net take-home pay, PAYE tax, pension, and NHF deductions — calculated to current FIRS bands.
⚙ Inputs
Allowances (optional — included in gross)
📊 Monthly Breakdown
Monthly Net Take-Home
₦0
₦0 per year
ⓘ PAYE is applied on annual taxable income. This calculator converts monthly figures to annual, applies the bands, then divides back to monthly.
Deduct PAYE from employee salaries and remit to the relevant State Internal Revenue Service (SIRS) monthly.
Due: 10th of following monthEmployer must contribute 10% of employee's monthly emolument to the employee's Retirement Savings Account (RSA).
Rate: 10% employer + 8% employeeDeduct 2.5% of monthly salary and remit to the Federal Mortgage Bank of Nigeria (FMBN) via NHFIS.
Due: MonthlyNigeria Social Insurance Trust Fund — 1% of employee monthly payroll. Covers workplace injury insurance.
Rate: 1% of payrollIndustrial Training Fund — 1% of annual payroll for employers with ≥5 employees or payroll ≥₦500K/yr.
Rate: 1% of annual payrollFile annual PAYE returns with SIRS. Employees earning below CRA threshold may be exempt from PAYE.
Due: 31 January each yearRunning payroll manually for 5, 10, or 50 employees? Trezra's AI bookkeeping handles the maths, tracks remittances, and keeps your books clean — at $39/mo flat.