A payslip is how employees check they've been paid correctly. It's also what banks, landlords and embassies ask for, and what auditors look at. A clear payslip saves HR questions every month.
What should a Nigerian payslip include?
Employer details
- Company name, RC number / Tax ID, address
Employee details
- Full name, employee ID, job title or department
- RSA PIN and Pension Fund Administrator (if on pension)
Pay period
- Month covered and payment date
Earnings
- Basic salary
- Housing allowance
- Transport allowance
- Other allowances (utility, meal, leave, overtime, bonus), each on its own line
- Gross pay
Deductions
- PAYE tax
- Employee pension (8%)
- NHF (2.5% of basic), if registered
- Other deductions (loan repayments, cooperative, advances), each labelled
- Total deductions
Net pay
- The amount paid, and the bank account it went to
Good practice extras
- Employer pension (10%), so staff see their full package
- Year-to-date gross, PAYE and pension totals
- Rent relief applied, if any
Payslip template
| Northwind Creative Ltd · RC 1847263 | PAYSLIP · September 2026 |
| Employee: Amaka Obi · Account Manager | Pay date: 25 September 2026 |
| RSA PIN: PEN100000000000 · PFA: [PFA name] | Paid to: Access Bank ••••7935 |
| Earnings | ₦ | Deductions | ₦ |
|---|---|---|---|
| Basic salary | 240,000 | PAYE | 57,488 |
| Housing | 144,000 | Pension (8%) | 38,400 |
| Transport | 96,000 | NHF | – |
| Gross pay | 480,000 | Total deductions | 95,888 |
| Net pay | 384,112 |
Employer pension contribution this month: ₦48,000. Figures based on 2026 PAYE bands with ₦1.5m declared annual rent.
Common payslip mistakes
- One "allowances" line. Break them out. Pension depends on basic, housing and transport specifically.
- Deductions without labels. Staff will ask what each one is.
- No pay date or period. Banks and embassies reject these.
- Numbers that don't match the bank transfer. Net pay must equal what was actually paid.
- Sending payslips as editable Word files. Use PDF or a secure link.
How BizBooks creates payslips
BizBooks generates a payslip for every person on each pay run, with PAYE (2026 bands), pension, NHF, rent relief and the employer contribution. Each payslip has a secure link you can email or share, and it prints to PDF. See payroll.
Frequently asked questions
What is the format of a payslip in Nigeria?
A payslip should show employer and employee details, the pay period and date, each earning, each deduction (PAYE, pension, NHF and others), gross pay and net pay.
Must employers give payslips in Nigeria?
Giving each employee a clear statement of pay and deductions is standard practice, and banks, landlords and embassies routinely ask employees for recent payslips.
Should the payslip show employer pension?
It isn't a deduction, but showing the employer's 10% contribution helps staff understand their full package.
Can a payslip be sent by email?
Yes. A PDF or secure link is fine and is easier for staff to keep.