Payroll
13th Month
An extra month's pay, commonly paid at year-end as a bonus.
The 13th month is an additional payment, usually equal to a month's salary, paid at the end of the year. It isn't a statutory requirement in Nigeria but is a common contractual benefit; it is taxable as part of the employee's income.
Related terms
Help & how-to
See it in practice
The payroll run lifecycle, explained
Run → Review → Approve & lock → Disbursement → Remittances → Rollover. The same flow every month.
Read the variance report
Compare this run to last period and catch a silently-wrong payroll before you approve.
Set up salary structures & pay elements
Define what people earn once, assign it in bulk, and override per employee where needed.
See it applied to real payroll
Vintage People handles every statutory rule for you: accurate, compliant and audit-ready.