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Plutus Technologies · NG-2026.1

PAYE Calculator

Every figure shown step by step, the way the compliance engine derives it.

The 50/30/20 basic/housing/transport split below is a demo assumption for this standalone calculator. Production reads each employee's actual pay components — never a derived percentage of gross.
Rule versionNG-2026.1Effective 2026-01-01 · Nigeria Tax Act 2025
Step 1 · Pay components (demo split)
Basic₦2,500,000
Housing₦1,500,000
Transport₦1,000,000
Step 2 · Statutory deductions before PAYE
Pension (employee) — 8% of pensionable pay− ₦400,000
NHF — 2.5% of basic− ₦62,500
Rent relief (20% of rent, capped at ₦500,000)− ₦240,000

Pension employer share (10%, ₦500,000) is an employer cost — never an employee deduction, and not part of this total.

Step 3 · Chargeable income
Annual chargeable income₦4,297,500
Step 4 · PAYE — progressive bands
₦800,000 @ 0%₦0
₦2,200,000 @ 15%₦330,000
₦1,297,500 @ 18%₦233,550
Annual PAYE₦563,550
Monthly PAYE₦46,963
Step 5 · Net pay
Annual net₦3,973,950
Monthly net₦331,163