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.
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