Payroll Administration in Nigeria
A practical course in Nigerian payroll: PAYE under the new tax Acts, benefits in kind, pension, NSITF, the ITF levy, Labour Act pay rules, returns, final pay and year-end, with worked examples.
Enrol in this Course
- 📦 5 modules
- 📹 20 lessons
- 📝 5 quizzes
- 🎓 Certificate on completion
- ♾ Learn at your own pace, online
Payroll in Nigeria sits where tax law, labour law and several contribution schemes meet. Every month an employer must calculate PAYE under the new tax Acts, remit it to the right State Internal Revenue Service, pay pension into each employee’s Retirement Savings Account, pay NSITF and other levies, and respect the Labour Act and the national minimum wage. Small errors repeat every month and can become large liabilities.
This course gives working professionals a practical, step-by-step command of Nigerian payroll, from the payroll cycle and employee data through benefits in kind, PAYE, pension and NSITF to final pay and year-end. It is written for payroll officers, HR and finance staff, accountants and business owners who run or review a payroll.
Tax bands, rates, reliefs and deadlines in the course are shown as examples of the law as at 2026, under the Nigeria Tax Act and Nigeria Tax Administration Act that took effect in January 2026. They are expected to change, so the course teaches the principles behind them and directs you to the State IRS, the NRS, PenCom, NSITF and the Official Gazette for the current position.
What you will learn
- How the payroll cycle works and which laws and authorities govern it
- How to control employee master data, payslips, minimum wages and lawful deductions
- How to build gross pay, value benefits in kind and calculate overtime, leave pay and bonuses
- How to calculate PAYE by hand under the 2026 bands, including pension and rent relief
- How pension, NSITF, the ITF levy and other contributions work, and how to remit and file on time
- How to reconcile payroll, prevent fraud, process final pay and close the year
How the course works
There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.
Course Curriculum
5 modules · 20 lessons · 5 quizzes · 1 free preview
Module 1: Payroll Foundations
- 1.1 How Payroll Works in Nigeria (Start Here) Free preview
- 1.2 The Legal Framework and Who Regulates What
- 1.3 Employee Master Data, Contracts and Payslips
- 1.4 Minimum Wages and Lawful Deductions
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Module 1 Quiz Enrol to take
Module 2: Gross Pay
- 2.1 Building Gross Pay (Start Here)
- 2.2 Taxable Income, Allowances and Benefits in Kind
- 2.3 Overtime, Leave Pay and Pro-Rata Pay
- 2.4 Bonuses, Gratuity and Other Irregular Pay
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Module 2 Quiz Enrol to take
Module 3: PAYE
- 3.1 How PAYE Works (Start Here)
- 3.2 Deductions, Credits and Reliefs
- 3.3 Worked Payslips from Gross to Net
- 3.4 Special Cases: Two Employers, Directors and Non-Residents
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Module 3 Quiz Enrol to take
Module 4: Statutory Contributions and Returns
- 4.1 Social Security Contributions (Start Here)
- 4.2 Other Levies and Third-Party Deductions
- 4.3 Returns, Portals, Deadlines and Year-End Certificates
- 4.4 Penalties, Interest and How to Avoid Them
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Module 4 Quiz Enrol to take
Module 5: Controls, Final Pay and Year-End
- 5.1 Payroll Reconciliation and Review (Start Here)
- 5.2 Payroll Fraud: Red Flags and Prevention
- 5.3 Terminations and Final Pay
- 5.4 Year-End, Records and the Payroll Calendar
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Module 5 Quiz Enrol to take