New progressive bands
The first ₦800,000 of chargeable income is tax-free. Rates then step through 15%, 18%, 21% and 23% to 25% above ₦50 million.
HR & payroll for Nigeria and Africa
Payroll, correct by construction.
Plutus is the compliance-native HR and payroll platform. PAYE, pension, NHF, NHIS, NSITF, ITF and withholding tax are calculated from a versioned rule set, routed to the right authority, and tracked to the deadline. Run it in the cloud or fully offline on your own machine.
- 2026 PAYE bands and rent relief
- TIN checked before every run
- PAYE routed by state of residence
PAYE, shown step by stepRule set NG-2026.1
01Annual grossBasic 50% · Housing 30% · Transport 20%₦6,000,000
02Pension, employee 8%On basic + housing + transport− ₦480,000
03National Housing Fund 2.5%On basic salary− ₦75,000
04Rent relief20% of rent, capped at ₦500,000− ₦240,000
05Chargeable income₦5,205,000
0%₦0
15%₦330,000
18%₦396,900
21%₦0
23%₦0
25%₦0
Annual PAYE₦726,900
Monthly PAYE₦60,575
Illustration using a 50/30/20 pay split. The engine reads each employee's real pay components. Not tax advice.
- statutory schemes calculated and tracked
- 7
- PAYE jurisdictions: 36 states and the FCT
- 37
- HR and payroll modules in the platform scope
- 27
- editions: Plutus Cloud and Plutus Desktop
- 2
The 2026 reform
Nigeria rewrote payroll tax on 1 January 2026.
Four Acts signed in June 2025 replaced the Personal Income Tax Act and changed how every employer calculates, withholds and remits tax under the Nigeria Tax Act 2025, effective 1 January 2026. Most payroll still runs on spreadsheets or on software built for the old code.
CRA abolished
The Consolidated Relief Allowance is gone. In its place: rent relief of 20% of annual rent, capped at ₦500,000.
TIN is mandatory
Every worker must hold a valid Tax Identification Number. Plutus flags anyone without one before the run, not after an audit.
Enforcement goes digital
The Nigeria Revenue Service cross-references payroll data against bank records, with wider audit and penalty powers.
The reform did not simplify payroll. It raised the cost of getting it wrong. Plutus turns that risk into a product.
The platform
One core. Three pillars. Compliance at the centre.
Most payroll software treats compliance as a feature added later. In Plutus it is the core, and payroll and people operations are built around it.
Payroll Core
Multi-frequency runs with itemised digital payslips and a full audit trail.
- Monthly, bi-weekly and weekly runs
- Bonuses, arrears and 13th-month pay
- Cumulative PAYE recalculated when pay changes mid-year
- Bank disbursement files once a run is approved
Compliance Engine
The coreA rules engine over the payroll core. When the law changes, the rule set changes once for every client.
- PAYE, pension, NHF, NHIS, NSITF, ITF and WHT
- State-specific PAYE filing schedules
- Remittance tracking by authority and deadline
- Contractor WHT with certificate generation
People Operations
The rest of HR in the same system, so every change reaches payroll without re-keying.
- Leave and attendance tied to pay
- Loans, advances and expense claims
- Benefits and final settlement
- Employee and manager self-service
Full feature map27 modules in scope · ask us which are live for your rollout
- Employee Management
- Payroll Setup
- Salary Structure
- Earnings Management
- Deductions
- Attendance Integration
- Leave Management
- Overtime Management
- Loans & Advances
- Tax Management
- Benefits Administration
- Payroll Processing
- Payslips
- Direct Deposit & Payments
- Expense Reimbursement
- Compliance
- Employee Self-Service
- Manager Self-Service
- Reporting & Analytics
- Accounting Integration
- Workflow & Approvals
- Notifications
- Security
- Multi-Company & Global Payroll
- Integrations
- Final Settlement
- Advanced Features
Compliance engine
Seven schemes. Each with its own base, rate, authority and deadline.
Rules are stored as effective-dated data, never hard-coded. A change in the law is one new rule version, and past pay runs stay reproducible under the rules that applied at the time.
Statutory schemesNG-2026.1 · effective 2026-01-01
| Scheme | Base | Rate | Borne by | Remit to | Deadline |
|---|---|---|---|---|---|
| PAYE | Annual chargeable income, cumulative | 0–25% | Employee | State IRS of residence | 10th of following month |
| Pension | Basic + housing + transport | 8% / 10% | Both | Employee's PFA | 7 working days after payment |
| NHF | Basic salary | 2.5% | Employee | FMBN | Within 1 month of payment |
| NHIS | Per applicable scheme | Scheme rate | Both | State or federal scheme | Per scheme |
| NSITF | Total monthly payroll | 1% | Employer | NSITF | Before 16th of following month |
| ITF | Annual payroll | 1% | Employer | ITF | On or before 1 April |
| WHT | Contractor and vendor payments | By category | Contractor | NRS / State IRS | 21st of following month |
PAYE bandsannual
| First ₦800,000 | 0% |
| ₦800,001 – ₦3,000,000 | 15% |
| ₦3,000,001 – ₦12,000,000 | 18% |
| ₦12,000,001 – ₦25,000,000 | 21% |
| ₦25,000,001 – ₦50,000,000 | 23% |
| Above ₦50,000,000 | 25% |
TIN check · Sample data2 flagged
- AOAdaeze OkaforLagos · TIN missingHeld
- TBTunde BelloOgun · TIN missingHeld
- IMIbrahim MusaFCT · TIN verifiedReady
Employer-side costs (NSITF, ITF, employer pension) are tracked separately and never appear as employee deductions. Figures follow the Nigeria Tax Act 2025, effective 1 January 2026, and are kept current in the rule set. Plutus applies statutory rules; it does not provide tax or legal advice.
How a pay cycle runs
From setup to remittance evidence in four steps.
- 1
Register the company
RC number, company TIN, pay frequency, default PFA and every state you operate in. This sets which filing schedules apply.
- 2
Enrol employees
Pay components, state of residence, TIN and PFA for each person. Each field feeds the calculation that depends on it.
- 3
Run payroll
The engine applies the current rule set, holds anyone without a valid TIN, and shows the derivation behind every payslip.
- 4
File and remit
State-specific PAYE schedules, pension and NHF files, and remittance evidence consolidated across every state.
Cloud & Desktop
Run Plutus online, or entirely on your own machine.
Both editions run the same compliance engine and rule set. Choose by where your data needs to live and how your office connects.
Online
PLUTUSCloud
The full platform in the browser, for teams that work across offices and states.
- Sign in from any browser, no installation
- Role-based access with MFA for admins and payroll managers
- Bank disbursement files and accounting journal sync
- Employee self-service for payslips, leave and claims
Offline
PLUTUSDesktop
An installed application that runs without an internet connection. Payroll keeps working when the network does not.
- No internet connection required to run payroll
- Payroll data stays on your own machine
- Built-in database, sign-in and scheduler
- The same statutory calculations as Plutus Cloud
In bothPAYE · Pension · NHF · NHIS · NSITF · ITF · WHTNG-2026.1
Who it's for
Each role sees the work that is theirs.
Access is enforced in the database, not just by hiding menu items. Employees get their own self-service space.
Overview
Workforce, payroll and compliance at a glance
- Employees
- 148
- March gross
- ₦61.4m
- Filings due
- 3
- PAYE · Lagos IRS10 AprFiled
- Pension · PFA schedulesDuePending
- NSITF · 1% of payroll15 AprDue
- Company setup
- All payroll runs
- All employees
- Reports
- Integrations & security
Built like a financial instrument
Engineering decisions a finance director can check.
Rules are data, not code
Rates, reliefs and thresholds live in one versioned rule set. No figures are buried in calculation logic.
Every past run can be replayed
Historical pay runs are recalculated against the rule version that was in force on their date.
Nothing is quietly overwritten
Financial and statutory records are append-only. Corrections are new entries with their own audit trail.
Exact money, no float rounding
Amounts are stored as whole kobo. Payslips reconcile to the naira, month after month.
Role separation in the database
Admin, payroll manager, HR manager and employee permissions are enforced where the data lives.
MFA for anyone who moves money
Multi-factor sign-in is required for admins and payroll managers, with every action logged.
Integrations
Connected to where the money goes.
Bank disbursement
Bulk net-pay files generated as soon as a run is approved.
Accounting and ERP sync
Payroll journal entries posted to your ledger after every processed run.
Open APIs and webhooks
Scoped keys for HRIS sync, finance notifications and data-warehouse export.
Markets
Nigeria is the proving ground, not the ceiling.
- NigeriaPAYE · Pension · NHF · NHIS · NSITF · ITF · WHTLive
- GhanaPAYE · SSNIT pension · Tier 2/3Roadmap · Q1 2027
- KenyaPAYE · NSSF · SHIFRoadmap · Q3 2027
Each new country will add a statutory rule set, not a new platform. Ghana and Kenya rule sets are planned and not yet available.
Pricing
Priced per employee, per month.
Plans are tiered by depth. Every plan includes the full Nigerian compliance engine.
Core
Payroll & Compliance
Talk to salesper employee / month
- Payroll runs and digital payslips
- All seven statutory schemes
- TIN check and state PAYE schedules
- Statutory reports and audit trail
Complete
Full HR Suite
Talk to salesper employee / month
- Everything in Core
- Leave, attendance and benefits
- Loans, advances and expenses
- Employee and manager self-service
Enterprise
Multi-entity
Talk to salesper employee / month
- Everything in Complete
- Multiple companies and states
- APIs, webhooks and ERP sync
- Onboarding and dedicated support
Plutus Cloud and Plutus Desktop licensing are quoted with your plan.
Book a demo
See your own payroll run through the engine.
Send us your headcount, the states you operate in and whether you need Cloud or Desktop. We'll walk you through a pay run built on your structure.
Lagos
Suite 2, Plot 925, 13th Road,6th Avenue, Festac Town,Lagos State, Nigeria
United Kingdom15 Tarmar Green, Grove Hill,Hemel Hempstead, Herts,United Kingdom HP2 6EP
- Emailinfo@plutusng.com
- Nigeria+234 708 750 1831
- Nigeria+234 707 837 1617
- United Kingdom+44 749 474 6783