Nigeria Salary & Take-Home Pay Calculator
Pension, NHF and PAYE taken off your monthly pay, and what your employer pays.
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Pension Reform Act · Nigeria Tax Act Nigeria · pension, NHF and PAYE from your pay split · Sources
Your payslip
| Item | A month | A year |
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How your PAYE is worked out
| Nigeria Tax Act | A year |
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What your employer pays for you
| Item | A month | A year |
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Rules used and official sources
- Pension Reform Act, 2014 (National Pension Commission)
- National Housing Fund Act (Federal Mortgage Bank of Nigeria)
- Nigeria Tax Act, 2025 (National Assembly copy)
- State House: the President approves a ₦70,000 national minimum wage
- National Salaries, Incomes and Wages Commission: circulars and salary structures for the new national minimum wage
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the Nigeria Salary & Take-Home Pay Calculator
See what you take home from a Nigerian salary. Enter your monthly basic salary, housing and transport allowances and any other allowances: the calculator takes off your pension contribution — at least 8% of basic, housing and transport pay under the Pension Reform Act — the National Housing Fund contribution of 2.5% of basic salary, any health insurance (NHIS) contribution and PAYE under the Nigeria Tax Act, and shows your take-home pay a month and a year.
It also shows what your employer pays on top: its own pension contribution of at least 10% and any other costs you add, so you can compare offers or plan a pay rise by the full cost of a job. Nothing you type leaves your browser.
How to use it
- Enter your basic salary, housing allowance and transport allowance for a month, and any other taxable allowances.
- Check the pension rates (8% from you and 10% from your employer are the minimums) and whether NHF is deducted; add voluntary pension or NHIS contributions if you pay them.
- Under Reliefs and employer costs, add the rent you pay in a year for rent relief, any interest on a loan for your own home and last year’s life insurance premiums.
- Read your take-home pay, the payslip line by line, how PAYE is worked out and what your employer pays.
- With a Pro pass, or after unlocking this result, copy the summary or download the payslip as a CSV file; without one the page shows a free preview.
Examples
Pension ₦34,000 · NHF ₦6,250 · PAYE ₦51,755.00 · take-home ₦332,995.00 a month.
Your employer adds ₦42,500 of pension: ₦467,500 a month in all.
PAYE ₦11,742.50 · take-home ₦133,207.50 a month.
Chargeable income is ₦1,739,400 a year: only ₦939,400 of it is above the 0% band.
PAYE ₦376,350.00 · take-home ₦1,683,650.00 a month.
Rent relief is capped at ₦500,000 a year; voluntary contributions are deducted before tax too.
What comes out of your pay
- Pension: at least 8% of your monthly emoluments from you and at least 10% from your employer, paid into your Retirement Savings Account. Monthly emoluments are your total emoluments as your contract defines them, but never less than basic salary, housing allowance and transport allowance together (Pension Reform Act, 2014, sections 4 and 120). Your employer deducts your share and remits both within 7 working days of paying you (section 11(3)).
- National Housing Fund: 2.5% of your basic monthly salary if you earn ₦3,000 or more a year, deducted by your employer; the fund pays 4% interest on contributions (National Housing Fund Act, sections 4 and 9).
- Health insurance (NHIS): whatever your scheme takes from your pay.
- PAYE: income tax under the Nigeria Tax Act on your chargeable income: your pay for the year less your pension, NHF and NHIS contributions, rent relief and the other eligible deductions of section 30, taxed at 0% on the first ₦800,000 and 15% to 25% above it, then divided by 12.
What your employer pays
On top of your gross pay, your employer pays its own pension contribution of at least 10% of your monthly emoluments, and must keep group life insurance for you worth at least three times your annual total emolument (Pension Reform Act, section 4). An employer may also agree to pay the whole pension itself, at least 20% of your monthly emoluments (section 4(4)). Add other costs it pays for you, such as its share of health insurance, under Employer costs.
Minimum-wage pay
Income from an employment that pays the national minimum wage or less is exempt from income tax (Nigeria Tax Act, section 162(1)(t)). The President approved ₦70,000 as the national minimum wage (State House), and federal pay scales were revised after the National Minimum Wage (Amendment) Act, 2024 was enacted (NSIWC circulars); the calculator uses ₦70,000 a month and lets you change it. Pension and NHF still apply to such pay.
Limitations
- For a monthly-paid employee for a whole year. A bonus or a pay rise during the year changes the PAYE; enter the year’s total in the PAYE calculator to see its tax.
- In the private sector the Pension Reform Act applies the contributory scheme to organisations with 15 or more employees (section 2(2)); staff of smaller employers may have no pension deduction.
- Pension is worked out on basic, housing and transport pay, the least the Pension Reform Act allows (section 120); if your contract counts other allowances as emoluments too, both contributions are higher.
- Benefits in kind (a car, accommodation) are taxable pay at the values the Nigeria Tax Act sets (section 14): add them to other allowances yourself.
- Deductions after tax, such as loans, union dues or cooperative savings, are not taken off.
- Other payroll costs your employer bears under other laws, such as its contributions to the employer-funded Employees’ Compensation Scheme (NSITF), are not added: enter them under Other employer costs if you know them.
- An estimate from the Acts’ rules, not tax or payroll advice: your employer’s payroll decides what you are paid.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, Nigeria Salary & Take-Home Pay Calculator shows your gross pay and the labels of each table’s first rows (up to 3), with your take-home pay, PAYE, your employer’s cost and every other figure hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How much pension is deducted from my salary in Nigeria?
At least 8% of your monthly emoluments — basic salary, housing and transport allowances at least — and your employer adds at least 10%, both into your Retirement Savings Account (Pension Reform Act, section 4). On ₦425,000 of basic, housing and transport that is ₦34,000 from you and ₦42,500 from your employer.
Who pays the National Housing Fund contribution?
You do: the National Housing Fund Act sets it at 2.5% of basic monthly salary for workers earning ₦3,000 or more a year, and your employer deducts it from your pay (sections 4 and 9). Untick NHF if your employer does not deduct it.
Are pension and NHF taken off before PAYE?
Yes. Your pension contributions (voluntary ones too), NHF and NHIS contributions are eligible deductions under section 30 of the Nigeria Tax Act, so PAYE is worked out on what is left after them, your rent relief and the other deductions you enter: interest on a loan for your own home and last year’s life insurance premiums.
What does my employer pay on top of my salary?
At least 10% of your basic, housing and transport pay into your Retirement Savings Account, and group life insurance worth at least three times your annual total emolument (Pension Reform Act, section 4). The calculator adds the pension and any other costs you enter.
Is my salary sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.