Pension, NHF and ITF: what Nigerian employers remit each month
PAYE is not the only deduction leaving your account after payroll. Pension, NHF, and ITF each have their own deadline and their own receipt — miss one and the backlog compounds.
- Pension is 8% employee + 10% employer — remit to each PFA on schedule.
- Collect RSA PIN at onboarding or backlog builds fast.
- PAYE, pension, and NHF are separate deadlines — one calendar.
You ran payroll. Salaries left the account. Then pension, PAYE, and NHF reminders hit in different weeks — and ITF shows up when you thought you were done. Nigerian payroll is a bundle, not a single button.
Pension — 8% employee, 10% employer
Remit to each employee’s Pension Fund Administrator (PFA). Most schedules expect payment within 7–14 days of salary. Your schedule needs names, RSA PINs, and split amounts.
NHF — 2.5% of basic for eligible staff
Deducted from eligible employees and remitted per FMBN guidance. Eligibility rules are not identical for every compensation structure — confirm with your accountant rather than assuming everyone or no one.
ITF — 1% training levy
Employers with five or more staff (or turnover thresholds under the ITF Act) owe 1% of annual payroll. Many SMEs accrue monthly and settle on ITF’s billing cycle. Check whether you are registered.
One pay run should surface every statutory line before you mark it paid.
A month you can repeat
- Run payroll — gross to net with every deduction visible
- Pay staff and mark the run paid
- Remit pension to each PFA with schedule
- Remit PAYE to state IRS
- Remit NHF where applicable
- Handle ITF per your annual or billing calendar
- Save every receipt in one folder — or export a filing pack
Run payroll with statutory lines built in — Pension, NHF, PAYE on one payslip