The guides
Nigerian payroll, explained without the jargon
Practical answers to the questions business owners actually ask. Every rate and threshold in these guides is pulled live from our calculation engine — so when the law changes, the guides change with it.
Pension contributions: what the employer actually owes
Who contributes what, what it is calculated on, why it lowers your staff's tax bill, and what you need on file before you can remit a single naira.
Read the guideSix payroll mistakes small Nigerian businesses keep making
The errors that show up again and again in SME payroll — from calculating tax on the wrong base, to treating a bonus like ordinary salary, to filing to the wrong state.
Read the guideYour staff don't all live in Lagos — and PAYE knows
PAYE is remitted to the state where each employee lives, not where your office is. Here is what that means if your team is spread across states, and how to avoid paying the wrong revenue service.
Read the guideHow PAYE is actually calculated in Nigeria
A step-by-step walk through the PAYE calculation under the current rules — what comes off first, how the bands stack, and why two people on the same salary can owe different amounts.
Read the guideKomply prepares figures and documents for your review. Please verify before filing. This is not tax or legal advice.