Payroll compliance checklist (Nigerian SMEs)
- Employee records complete (KYC, TIN where applicable, employment terms)
- Payroll policy documented (taxable earnings, deductions, pension base)
- PAYE computed with an audit trace
- Remittances prepared on time (PAYE, pension, NHF/NHIS where applicable)
- Payslips issued and archived
- Month-end reconciliation (payroll register ↔ bank transfers ↔ remittances)
How AccessRA supports compliance
AccessRA reduces leakage by enforcing payroll rules, approvals, and exportable reports. This makes month-end close repeatable and auditable.