Payroll in Nigeria

3.5 CPD hours

1/2 day

Nigeria is Africa’s largest economy and a key growth market for global and local businesses. Employing staff in Nigeria requires a strong understanding of local payroll rules, statutory obligations, and compliance risks even when payroll is outsourced.

This half-day course provides a practical overview of Nigerian payroll, equipping participants with the knowledge to confidently oversee payroll operations, meet critical deadlines, and interpret payroll reports and payslips.

By the end of the course, you will be able to:

Understand Nigerian payroll calculations and payslip components
Identify key statutory deadlines and avoid penalties
Confidently manage and challenge payroll outsourcing providers

Who This Course Is For

This course is designed for:

HR professionals and payroll administrators responsible for managing employees in Nigeria
Finance professionals, accountants, and business owners overseeing payroll compliance
Global mobility, operations, and HR teams managing outsourced Nigerian payroll
Anyone looking to build practical knowledge of Nigerian payroll rules and compliance

What You’ll Achieve

By the end of the course, you will:

Gain a clear understanding of Nigerian payroll rules, statutory deductions, and key compliance deadlines
Develop the ability to accurately review payroll calculations, reports, and employee payslips
Build confidence in managing and challenging payroll outsourcing providers to reduce risk and ensure compliance

Business customs and etiquette
Payroll considerations within the ECOWAS trading bloc
Federal and State Inland Revenue Services
Registering as an employer
TIN (Tax Identification Number) numbers
Nigerian tax residency
Special payroll rules for oil and gas workers

PAYE records and compliance
Tax legislation affecting payroll
Definition of taxable income
Tax rates and deductible items
Form A and Consolidated Relief Allowance
Leaver certificates
NGO’s obligations
E-TaxPay (electronic tax payment)

Benefits in Kind
Tax-free benefits
Shares and share options

Pension contributions
National Housing Fund (NHF)
National Health Insurance Fund (NHIF)
Nigeria Social Insurance Trust Fund (NSITF)
Industrial Training Fund (ITF)

PAYE returns (filing obligations)
Understanding deadlines and compliance requirements

Labour Law — Labour Act 2004
Working time rules
Minimum wage
Family leave and sick leave entitlements
Vacation (holiday) rules

Follow a basic payroll calculation and payments process
Identify key items on a Nigerian payslip
Understand major jurisdiction deadlines
Recognise penalty frameworks and consequences for non-compliance
Understand the scope of service from an outsourced payroll provider
Know what information needs to be provided to an outsourcer and why

No prior experience of Nigerian payroll is required. The course is designed to provide a clear, practical overview and is suitable for those new to managing payroll in Nigeria as well as those needing a refresher.

Yes. The course includes specific guidance relevant to multinational organisations and NGOs that employ staff or manage payroll responsibilities in Nigeria.

By the end of the course, participants should be able to follow a basic Nigerian payroll calculation, understand a Nigerian payslip, recognise key compliance deadlines, and identify risks and penalties associated with incorrect payroll processing.

Yes. The course highlights common payroll compliance risks, filing deadlines, and the penalties that may apply for late or incorrect submissions.

Yes. Delegates will receive supporting course materials to reinforce learning and act as a practical reference after the session.

Yes. The course is CPD-certified and provides 3 CPD hours upon completion.

Yes. A certificate of attendance is issued to delegates who complete the course, which can be used for CPD and professional records.

Yes. The documentation provided is designed to be practical and can be used as a reference when managing or reviewing Nigerian payroll activities.

The Payroll Centre generally offers ongoing support services through its membership plan

The Membership is full payroll resource package with training, expert helpdesk access, reference materials, ongoing updates, and learning tools for your entire team.
A free trial period is available so organisations can explore the benefits before committing.

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