Tax
PAYE
Pay As You Earn — income tax deducted from salaries at source and remitted to the state tax authority.
PAYE (Pay As You Earn) is the system by which an employer deducts personal income tax from an employee's pay each period and remits it to the relevant State Internal Revenue Service. Under the Nigeria Tax Act 2025 the first ₦800,000 of annual taxable income is tax-free, with bands of 15–25% above that.
Related terms
See it applied to real payroll
Vintage People handles every statutory rule for you — accurate, compliant and audit-ready.