Pension contribution8% of gross (employee share)
Pension Reform Act 2014 · §11(1). Deductible. NTA §30(2)(a)(i).
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Nigeria PAYE calculator — NTA 2025
The full monthly PAYE calculator under the Nigeria Tax Act 2025, with statutory contributions and a comparison to the old PITA rules. Updates live as you type.
Your salary
per month
What your employer pays you each month, before any deductions. Annual equivalent updates below.
Pension and NHF apply to gross under NTA 2025, so the math is the same. Itemise only if your payslip already is.
Monthly · ₦0
National Housing Fund (NHF)2.5% of basic salary
NHF Act 1992 · §4. Required if your employer has 5+ staff.
Monthly · ₦0
National Health Insurance (NHIA)5% of basic salary
NHIA Act 2022. Only opt in if your employer enrols you.
Monthly · ₦0 if on
Industrial Training Fund (ITF)
ITF Act, as amended. 1% of payroll for employers with 5+ staff and turnover ≥ ₦50M.
Employer cost — not deducted from your take-home.EMPLOYER COST
Life assurance premium
NTA §30(2)(a)(v). On your own life or your spouse’s. Deductible from taxable income.
Per month
Your monthly take-home
₦—
Enter your monthly gross to see your 2026 take-home under NTA 2025.
Adjust statutory contributions on the left to match your payslip. Numbers update as you type — no submit button.
0%up to ₦800k15%800k — 3M18%3M — 12M21%12M — 25M23%25M — 50M25%above 50M
What TaxJeje does with what you typed
01 · No storageWe do not store what you enter unless you sign up. The calculator runs in your browser.
02 · Same as your payrollThe math is identical to what a properly-run Nigerian payroll produces — PAYE plus the statutory contributions every Nigerian payslip carries.
03 · Discrepancy with HRIf your employer’s deductions differ from this calculator, raise the discrepancy with HR and we’ll walk you through it after you sign up.
04 · FX salary, CBN ratesForeign-currency salary is converted using CBN official rates on the date received — the only rate NRS will accept on an assessment.