Pension & NHF estimator
See the employee and employer statutory contributions on a Nigerian salary (pension, NHF and NHIS), each on its correct base.
Estimate only. Pension is on Basic+Housing+Transport, NHF and NHIS on basic. Not financial advice.
What each contribution is calculated on
Pension
8% employee + 10% employer of Basic + Housing + Transport (BHT). Paid to a Pension Fund Administrator.
NHF
2.5% of basic salary (employee). Required by the NHF Act, though many private employers do not deduct it.
NHIS
5% employee + 10% employer of basic salary, where the employer has 10 or more employees.
Common questions
Neither. The employee's 8% and employer's 10% pension are on Basic + Housing + Transport (BHT), not total gross.
The NHF Act requires contributions from public and private sector employees, but enforcement in the private sector has been uneven, so many private employers do not deduct it. Where it applies, it is 2.5% of basic salary.
NHIS contributions (5% employee, 10% employer of basic) typically apply where the employer has 10 or more employees.
Terms worth knowing
Contributions in real payroll
Remit PAYE, pension & NHF on time
Generate the schedules, track the deadlines, and record each payment reference.
Set up salary structures & pay elements
Define what people earn once, assign it in bulk, and override per employee where needed.
The payroll run lifecycle, explained
Run, review, approve and lock, pay, remit, then roll over. The same flow every month.
Let payroll handle all of this
Vintage People computes every contribution on the right base, every run, automatically.