Free Nigeria Payroll & PAYE Calculator

Updated

Quick gross↔net, clear PAYE, optional Pension/NHF/NHIS/Life. Export CSV & print payslips.

Tip: in Annual mode, enter yearly amounts.
Advanced (optional)

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These appear on the PDF only. Leave blank to use defaults.

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Employee (optional)

Results

Monthly view
Monthly figures
PAYE (Personal Income Tax)
₦0
Gross Income
₦0
Net Pay
₦0

Cash deductions (withheld)

  • Pension₦0
  • NHF₦0
  • NHIS₦0
  • Life Assurance₦0
  • PAYE₦0
  • Total cash deductions₦0

Tax reliefs (not withheld)

  • Consolidated Relief Allowance (CRA)₦0

CRA reduces your taxable income; it is not deducted from your take-home.

Taxable Income

₦0
Taxable = Gross − (Pension + NHF + NHIS + Life) − CRA
PAYE bands breakdown
Based on monthly taxable income
Band Base (Monthly) Rate Tax (Monthly)
No data yet

How this calculator works

Updated Oct 2025

Enter your salary in Monthly or Annual mode. The tool computes PAYE (Personal Income Tax), CRA, and optional Pension, NHF, NHIS. Export CSV or print a payslip in one click.

PAYE bands & rates (Nigeria)

  • First ₦300,0007%
  • Next ₦300,00011%
  • Next ₦500,00015%
  • Next ₦500,00019%
  • Next ₦1,600,00021%
  • Balance24%
Note: If your monthly gross is ≤ ₦70,000 (minimum wage), PAYE is not applied.

Gross ↔ Net guidance

  • Gross → Net estimates take-home; Net → Gross back-solves an offer.
  • Pension is optional — leave at 0% if you’re not contributing.
  • CRA reduces taxable income; it’s not a cash deduction from take-home.

CRA = max(₦200,000 or 1% of annual gross) + 20% × (gross − pension).

FAQs

Is pension compulsory?

Pension contributions depend on your scheme/employer. If you aren’t contributing, set Pension to 0%.

What is CRA?

CRA = max(₦200,000 or 1% of annual gross) + 20% of (gross − pension). It lowers taxable income (not take-home).

Why is my PAYE zero?

When monthly gross is at or below ₦70,000 (minimum wage), PAYE is not charged.