Payroll under the 2026 PAYE rules
Payroll in minutes, with the tax already worked out.
Add your staff and contractors once. Every month BizBooks works out PAYE, pension, NHF and withholding tax, produces payslips and a bank upload file, and records it all in your books.
- No card needed
- Free plan forever after
- Import from Wave or Zoho
Worked example
₦500,000 a month under the 2026 rules
An employee on ₦500,000 gross a month, with pension, who pays ₦1,200,000 a year in rent. Calculated by BizBooks' own payroll engine.
| Gross pay | ₦500,000 |
|---|---|
| Pension (8% employee) | −₦40,000 |
| Rent relief (20% of rent, a month) | ₦20,000 |
| PAYE | −₦61,700 |
| Take-home pay | ₦398,300 |
| Employer pension (10%, paid by the company) | ₦50,000 |
Rent relief and pension reduce taxable income; they aren't deductions from pay. Try your own figures with the free PAYE calculator.
What does BizBooks payroll do?
BizBooks payroll calculates each person's PAYE under the Nigeria Tax Act 2025 bands, 8% employee and 10% employer pension, optional NHF and contractor withholding tax. It produces payslips and a bank bulk-transfer file, adds the deadlines to your tax calendar and records salaries in your books.
Sound familiar?
The payroll spreadsheet nobody trusts
Formulas copied from last year, bands that changed in 2026, and one person who knows how it works.
“Please send my payslip.”
Staff need payslips for loans, visas and rent, and making them one by one takes an afternoon.
Remittances that get missed
PAYE goes to the state, pension to each employee's PFA, WHT to the tax authority, each on its own deadline.
Under-deducting PAYE leaves the company owing the difference; over-deducting costs your staff money they notice. With the 2026 bands, last year's spreadsheet is wrong for almost everyone.
Before and after BizBooks
| Without BizBooks | With BizBooks |
|---|---|
| PAYE from last year's spreadsheet | PAYE under the 2026 bands, worked out per person |
| Payslips made one by one | A payslip link for everyone, emailed if you like |
| Bank transfers typed in individually | A bulk-transfer file to upload to your bank |
| Salaries entered into the books separately | Salaries and employer pension recorded automatically |
What changes for your company
PAYE under the 2026 rules
The Nigeria Tax Act 2025 bands, the ₦800,000 tax-free threshold, rent relief and pension relief, calculated per person every month.
Staff and contractors on one run
Salaried staff get PAYE and pension. Contractors get withholding tax. Both on the same pay run.
Payslips and a bank file
A payslip for every person, emailed on Pro, and a CSV for your bank's bulk transfer.
Straight into your books
Mark the run paid and salaries and employer pension appear in your expenses, profit and tax calendar.
How it works
- 1
Add your team once
Name, monthly gross, pension and rent details, and bank account for each person.
- 2
Create the month's pay run
PAYE, pension, NHF and WHT are worked out for everyone in seconds.
- 3
Pay from your bank and mark it paid
Upload the bank file, send payslips, and the books and tax calendar update.
- No card needed
- Free plan forever after
- Import from Wave or Zoho
Questions companies ask
Does BizBooks pay my staff?
No. You pay from your own bank, usually by uploading the bank file BizBooks gives you. Your money stays under your control.
Does it remit PAYE and pension?
It tells you exactly how much to remit and by when, and adds each deadline to your tax calendar. You remit through your state internal revenue service and each employee's PFA.
How many people can I pay for free?
Up to 3 on the Free plan. Pro covers your whole team and emails payslips.
Is it updated for the Nigeria Tax Act 2025?
Yes. From January 2026: 0% on the first ₦800,000 of annual taxable income, then 15%, 18%, 21%, 23% and 25%, with rent relief of 20% of annual rent up to ₦500,000.
Can I pay contractors too?
Yes. Contractors are paid on the same run with withholding tax (usually 5% or 10%) deducted instead of PAYE and pension.
Last updated 2 Oct 2026. Tax rates and deadlines follow the Nigeria Tax Act 2025, in force from 1 January 2026.
Run this month's payroll in minutes.
Payroll for up to 3 people is free. Start with 30 days of Pro to run it for your whole team.
Pro is ₦12,500 a month after the trial, or stay on the Free plan. Nothing is charged automatically.