Accounting firms in Nigeria
Payroll software for accounting firms in Nigeria
PayrollMaster lets an accounting firm in Nigeria run every client's payroll from one account. Each client organisation carries Nigeria's statutory rules — PAYE, Pension, NHF and NHIA — calculated on every payslip and filed with State Internal Revenue Services (and the Nigeria Revenue Service). Switch into a client's books in one click and see the whole book on one dashboard.
What every client needs
What must you get right on a Nigerian client’s payroll?
6 statutory items, collected by 6 different bodies — on every client, every month. We maintain the rates; you keep the client.
Nigerian employers pay monthly and remit to as many as five separate bodies. PAYE is administered by state revenue services rather than federally, so a company with staff in Lagos and Abuja files in both — from the same payroll run.
| Deduction | Authority | Paid by | Rate |
|---|---|---|---|
| PAYE Pay As You Earn | State Internal Revenue Service (e.g. LIRS in Lagos) | Employee | Annual: nil on the first NGN 800,000; 15% on the next NGN 2.2m; 18% on the next NGN 9m; 21% on the next NGN 13m; 23% on the next NGN 25m; 25% above NGN 50m. Employees earning NGN 70,000/month or less are exempt. Source · in force from 2026-01-01 Commonly misreported. The Nigeria Tax Act 2025 replaced the old PAYE ladder on 1 January 2026, and renamed the Federal Inland Revenue Service the Nigeria Revenue Service. The former graduated rates (7%, 11%, 15%, 19%, 21%, 24%) are no longer in force — but many sites still publish them, sometimes mapped onto the new thresholds, which produces a table that is wrong twice over. |
| Pension Contributory Pension Scheme | National Pension Commission (PenCom), via the employee’s Pension Fund Administrator | Employer + employee | 8% employee + 10% employer (18% combined minimum) of monthly emoluments — at least basic salary plus housing and transport allowance Source · in force from 2014 Commonly misreported. Set by section 4(1) of the Pension Reform Act 2014. PenCom’s own published FAQ still shows 7.5% — that is the superseded 2004 scheme, which the 2014 Act replaced when it raised the combined minimum from 15% to 18%. An employer may instead carry the whole contribution, in which case it must be at least 20%. |
| NHF National Housing Fund | Federal Mortgage Bank of Nigeria (FMBN) | Employee | 2.5% of monthly income. Compulsory for public-sector employees; voluntary (opt-in) for private-sector employees. Source · in force from 2023-02 Commonly misreported. Section 45 of the Business Facilitation (Miscellaneous Provisions) Act 2022 amended the NHF Act so that private-sector employees "may" contribute, where public-sector employees "shall". It is still widely described as compulsory for everyone. It is not — private-sector staff can opt out, and can reclaim what they already paid in. |
| NSITF Employee Compensation Scheme | Nigeria Social Insurance Trust Fund (NSITF) | Employer | 1% of total monthly payroll, employer-paid Source |
| NHIA National Health Insurance Authority cover | National Health Insurance Authority (NHIA) | Employer + employee | No single statutory percentage. NHIA’s formal-sector formula is 10% employer + 5% employee of basic salary; employers using an accredited private plan differ. Source · in force from 2022 |
| ITF Industrial Training Fund levy | Industrial Training Fund (ITF) | Employer | 1% of total annual payroll, for employers with 5+ staff or NGN 50m+ turnover. Remitted annually. Source |
Rates last reviewed 2026-07-14 against State Internal Revenue Services (and the Nigeria Revenue Service) and other official sources. Where a figure is widely misreported elsewhere, we say so above rather than leave you to find the contradiction yourself. Statutory rates change with every finance act — confirm current figures with a local practitioner before relying on them. PayrollMaster applies the current rates centrally, so your payroll run does not depend on this table being fresh.
How it works
One account, every Nigerian client
- 1
Add the client
Create a managed organisation for a client who has nothing yet, or invite one that already runs on PayrollMaster. Their employees, pay components and statutory setup live in their own books.
- 2
Scope who sees what
Grant your team access per client. A junior can work one client’s payroll without seeing the rest of the book; a partner sees everything.
- 3
Work the book
Switch into any client’s books in one click, run their payroll on their country’s statutory rules, and switch back. No second login, no separate tool per client.
- 4
See it all at once
The agency dashboard aggregates clients, employees, payroll runs and gross payroll, with a cross-client activity feed showing who did what, where.
- Agency accounts that manage multiple client organisations
- Create managed clients or invite existing ones, with granular per-client permissions
- One-click tenant switching — operate inside a client’s books and back
- An agency dashboard aggregating clients, employees, runs and gross payroll
- A cross-client activity feed
The rest of your book
Clients outside Nigeria?
Each client organisation carries its own country. Hold them all in the same agency account.
Questions
Client payroll in Nigeria: common questions
Can an accounting firm in Nigeria run payroll for multiple clients?
Yes. An agency account manages multiple client organisations from one login. Each Nigerian client runs on Nigeria's statutory rules, and you switch into their books in a click. The agency dashboard aggregates clients, employees, runs and gross payroll across the book.
Which Nigeria deductions are handled for each client?
Every statutory item a Nigerian payslip carries — PAYE, Pension, NHF and NHIA — is calculated on each client's payroll and filed with State Internal Revenue Services (and the Nigeria Revenue Service). The rates are maintained centrally, so a change does not become a per-client task for your firm.
Can I manage Nigeria clients alongside clients in other countries?
Yes. Each client organisation carries its own country, so one agency account can hold Nigerian clients next to clients in every other market PayrollMaster supports. There is no separate account or tool per country.
Can my team be limited to specific Nigeria clients?
Yes. Permissions are granular and per client. A team member assigned to one Nigerian client sees that client's payroll and nothing else, which keeps the rest of the book closed to them.
Run one Nigerian client free
Start free, add a single Nigeria client, and run one real month end to end — the deductions, the payslips and the filing with State Internal Revenue Services (and the Nigeria Revenue Service). Compare it against your current process before you move the book.