Nigerian Payroll & Statutory Compliance Masterclass
PAYE under the Nigeria Tax Act 2025, pensions, NHF, NSITF, ITF, NHIA — computed, remitted and audit-ready.
by Meridian Tax & People Advisory · vetted expert author
What you'll gain
Operate a Nigerian payroll end to end under the 2026 rules — PAYE, pension, NHF, NSITF and the statutory returns — without missing a filing.
Pass a real exam and earn a publicly verifiable certificate employers trust.
Unlimited practice mode + spaced-repetition flashcards, then unlimited exam retakes.
Keep the lessons and every future update to this course, forever.
What you'll cover
6 modules · 20 lessons · timed certification exam
1. Getting started 2 lessons
Orientation and the 2026 payroll landscape.
- The 2026 payroll landscape: why compliance is non-negotiable · 22 min
- Section quiz: Getting started · 6 min
2. PAYE: computing personal income tax 5 lessons
The 2025 tax-reform bands, reliefs, taxable pay and worked examples.
- PAYE under the Nigeria Tax Act 2025 · 30 min
- Computing chargeable income: a full worked example · 32 min
- What is taxable? Allowances, exemptions and benefits-in-kind · 30 min
- Worked examples across the income range · 32 min
- Section quiz: PAYE · 6 min
3. Statutory contributions & benefits 4 lessons
Pension, NHF, NSITF, ITF, health insurance and the minimum wage.
- The Contributory Pension Scheme (Pension Reform Act 2014) · 26 min
- NHF, NSITF and ITF: the three funds · 28 min
- Health insurance (NHIA Act 2022) and the National Minimum Wage · 24 min
- Section quiz: Statutory contributions · 6 min
4. Administration & running payroll 3 lessons
Remittance, returns, penalties and the end-to-end monthly cycle.
- PAYE administration: remittance, returns, deadlines and penalties · 30 min
- Running compliant payroll end-to-end (and in your ERP) · 28 min
- Section quiz: Administration · 6 min
5. Complex cases & year-end 4 lessons
Joiners and leavers, residency, and surviving a PAYE audit.
- Joiners, leavers and irregular pay · 26 min
- Residency, multiple states and expatriates · 24 min
- Year-end, tax clearance and surviving a PAYE audit · 28 min
- Section quiz: Complex cases & year-end · 6 min
6. Wrap-up & certification 2 lessons
Sources, currency, and preparing for the exam.
- Sources, currency and staying up to date · 16 min
- You're ready: the certification exam and your certificate · 14 min
Frequently asked
Is the certificate verifiable?
Yes. Every certificate carries a unique ID and a cryptographic signature. Anyone — an employer or a client — can confirm it instantly on our public verification page, with no login.
Who teaches this course?
A vetted expert author — Meridian Tax & People Advisory. Every expert course is reviewed and fact-checked before publication, and the author earns a revenue share on your enrolment.
How long do I have access?
Lifetime. Once you enrol you keep access to the lessons, practice mode and flashcards — including future updates to this course.
What happens if I don't pass the exam first time?
You can retake it. There's no attempt limit, and practice mode lets you rehearse with the same verified question bank until you're ready.
Can my team enrol together?
Yes. Talk to us about group and organisation rates — certifying a whole team is faster and cheaper than one at a time.
Continue your path
Learners taking this course often go on to: