Payslip template for Nigeria
Create a professional payslip for an employee in Nigeria in a few minutes. The Nigeria preset pre-fills typical earning lines — basic salary, housing allowance and transport allowance — and the usual deduction lines: PAYE tax, employee pension contribution, National Housing Fund (NHF) and health insurance (NHIA).
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You enter every amount yourself. PayslipKit does not compute PAYE or pension contributions, so check the current Nigeria Tax Act rules, your State Internal Revenue Service and PenCom guidance. The payslip is built in your browser and downloaded as a PDF.
Lines pre-filled for Nigeria
Rename, remove or add lines as needed. Lines left at zero are hidden once you enter amounts.
Earnings
- Basic salary
- Housing allowance
- Transport allowance
- Overtime
- Leave allowance
- Bonus / 13th month
Employee deductions
- PAYE tax
- Pension contribution (employee)
- National Housing Fund (NHF)
- Health insurance (NHIA)
- Union dues
- Loan repayment
Employer contributions (information)
- Pension contribution (employer)
- NSITF Employees' Compensation contribution
What must a payslip show in Nigeria?
The Labour Act does not expressly require a payslip. Section 7 requires a written statement of terms — including the rate of wages, method of calculation and manner and periodicity of payment — within three months of starting work, and section 5 restricts deductions from wages. Issuing a monthly payslip showing PAYE, pension and other deductions is standard practice.
Items the rules require (in short):
- Employer's name
- Employee's name
- Pay period
- Each earning itemised (basic pay, allowances, bonuses)
- Gross pay
- Each deduction itemised with its amount
- Net pay
- No statutory list of payslip contents: the items above reflect customary practice
- Deductions from wages are restricted by section 5 of the Labour Act
Sources
- Labour Act, Cap L1 Laws of the Federation of Nigeria 2004 (PLAC Laws of Nigeria)
- Contributory Pension Scheme — Frequently Asked Questions (National Pension Commission)
- Labour Act, section 5: Deductions (Jurist.ng)
Reviewed November 2026. General information, not legal or tax advice — rules change, so always check the official source.
FAQ
Is a payslip mandatory in Nigeria?
The Labour Act does not expressly require a payslip. It requires a written statement of employment terms, including the rate of wages and how and when they are paid, within three months of starting work. Monthly payslips are standard practice and help employees evidence PAYE, pension and other deductions.
What deductions appear on a payslip in Nigeria?
Common deductions are PAYE income tax, the employee's contribution to the Contributory Pension Scheme (paid into a Retirement Savings Account), the National Housing Fund (NHF) contribution, health insurance under the NHIA, union dues and loan repayments.
Which law now governs PAYE in Nigeria?
From 1 January 2026 the Nigeria Tax Act 2025 replaced the Personal Income Tax Act. Employers still deduct PAYE from salaries and remit it to the relevant tax authority, usually the State Internal Revenue Service of the employee's state of residence.