Guides and articles

Practical knowledge for real work.

Country-aware explanations for businesses, people, independents and partners.

Why the Bento Collapse Should Change How You Pick Payroll

The Bento Africa collapse, the timeline, why third-party custody of statutory money was the failure mode, and 5 questions to ask any payroll vendor.

Best HR Software for Small Businesses in Nigeria (2026)

The best HR software for small business Nigeria in 2026, Kua, SeamlessHR, PaidHR, SalarioPay, BizEdge, Zoho People, compared on payroll, records & cost.

Kua vs SeamlessHR: SME Payroll vs Enterprise HRIS

Kua vs SeamlessHR in 2026: a free self-serve SME payroll tool vs a quote-based enterprise HR suite. Different jobs, here's how to pick honestly.

Kua vs SalarioPay (2026): An Honest Comparison

Kua vs SalarioPay in 2026: 1%-on-funding vs ₦1,500–₦4,000 per employee/month, wallet lock-in, employee caps, and which fits your Nigerian SME.

Kua vs PaidHR (2026): Pricing, Wallets & Which to Pick

Kua vs PaidHR in 2026: who actually pays the fees, EWA vs direct salary advance, wallets, and which payroll tool fits your Nigerian SME.

Bento Alternatives in Nigeria (2026): Where to Move Payroll

Bento Africa shut down in February 2025. The best payroll alternatives for former Bento customers, and the lessons its collapse taught employers.

How to Create a Payslip in Nigeria (+ Free Template)

Best Payroll Software in Nigeria (2026): Honest Comparison

We compare Nigeria's payroll software in 2026, Kua, PaidHR, SalarioPay, SeamlessHR, Workpay and more, on pricing, compliance and fit for SMEs.

Understanding Your Payslip: Every Line Explained

Understand your Nigerian payslip line by line, gross pay, PAYE, pension, NHF and net pay, with a full ₦300,000 salary example under the 2026 tax rules.

Termination of Employment Nigeria: Employer's Guide

How to terminate lawfully in Nigeria, notice periods, termination vs dismissal, the redundancy process, and what goes into a final settlement.

HR Compliance Nigeria: 2026 Checklist for Employers

The full HR compliance checklist for Nigerian employers in 2026, registrations, contracts, payroll deadlines, records, NDPA, and terminating the right way.

Salary Advance in Nigeria: How Advances & Loans Work

Salary advances and staff loans in Nigeria, employer-run advances vs earned wage access apps, fees, payroll recovery, and how to set a policy that works.

Annual Leave in Nigeria: Statutory Entitlements 2026

Annual leave in Nigeria: the Labour Act minimum is 6 working days after 12 months. Sick leave, maternity leave, public holidays and how to write a policy.

Leave Allowance in Nigeria: How It Works (2026)

Leave allowance in Nigeria explained, no law fixes the amount, ~10% of annual basic is common practice, and yes, it's taxable. What employers should know.

Employee Benefits in Nigeria: 2026 Compensation Guide

What Nigerian employers must provide vs what's nice to have, salary structure, pension, leave, HMO, 13th month. The full 2026 compensation guide for SMEs.

13th Month Salary in Nigeria: Is It Mandatory? (2026)

13th month salary is not required by Nigerian law, but it's common practice. How it works, how it's taxed under the 2026 bands, and how to budget it.

Minimum Wage in Nigeria (2026): Current Rate & Who It Covers

Nigeria's minimum wage is ₦70,000/month in 2026. See who's covered, the under-25-employee exemption, penalties, and what a review could change.

Employment Contract Nigeria: Essentials & Clauses

Employment contract essentials under Nigerian labour law, the 3-month written-particulars rule, must-have clauses, probation and notice periods.

Offer Letter Nigeria: What to Include (+ Template)

What goes in an offer letter in Nigeria, the must-have terms, conditional offers, offer letter vs contract, and a free template to download.

How to Pay Freelancers in Nigeria: WHT & Invoices

How to pay freelancers and gig workers in Nigeria the right way, invoices, 5% withholding tax, the ₦2m small-company exemption, and what NOT to deduct.

Employee Onboarding Checklist for Nigeria (Step-by-Step)

Everything to do when a new employee joins your Nigerian business, contracts, tax and pension registration, payroll setup and first-week plan.

Employee vs Contractor in Nigeria: Tax, Law & How to Choose

The real differences between employees, contractors and freelancers in Nigeria, PAYE vs withholding tax, pension, Labour Act rights, and misclassification risk.

Payroll Mistakes: 10 Errors Nigerian SMEs Make

The 10 most common payroll mistakes in Nigeria, outdated tax formulas, missed deadlines, wrong pension bases, and how to avoid each one.

Gross vs Net Pay in Nigeria: What You Take Home

Gross vs net pay explained with a worked ₦300k example under Nigeria's 2026 tax rules, exactly what comes out and what lands in the account.

How to Pay Salaries in Nigeria: Bank vs Wallet

The practical ways to pay salaries in Nigeria, bank transfers, bulk payments and payroll wallets, plus timing, failed transfers and costs compared.

How to Create a Payslip in Nigeria (+ Free Template)

What a compliant Nigerian payslip must show, earnings, PAYE, pension, net pay, with a free template and a line-by-line example for 2026.

Payroll for Small Businesses in Nigeria: A Founder's Guide

Bring employee information, pay details and approvals together. A practical guide to preparing Nigerian payroll, reviewing its costs and choosing a payment route.

How to Run Payroll in Nigeria: The Complete 2026 Guide

A step-by-step guide to running payroll in Nigeria, setup, salary structure, PAYE & pension, payment, payslips and remittances. Written for SMEs.

Pension Remittance in Nigeria: Deadlines, RSA & PFA Basics

Pension remittance in Nigeria: pay within 7 working days of salary or face a 2%/month penalty. How RSAs and PFAs work, plus a compliance checklist.

NSITF Explained: Who Pays, How Much & What It Covers

NSITF is a 1% employer-only contribution due by the 16th of the next month. See who must pay, what the Employee Compensation Scheme covers, and how.

NHF Deduction Explained: Rate, Who Pays & Benefits (2026)

The NHF deduction is 2.5% of basic salary, and voluntary for private-sector workers. See who pays, the FMBN mortgage benefits, and how payroll handles it.

Pension Contributions in Nigeria: The 8% + 10% Explained

How pension works in Nigeria: employee 8%, employer 10%, RSAs and PFAs, the 7-day remittance rule, and penalties for late payment. A plain guide.

Statutory Deductions in Nigeria (2026): PAYE, Pension, NHF+

Every statutory deduction Nigerian employers must handle in 2026, PAYE, pension, NHF, NSITF, ITF, with rates, deadlines and who pays what.

Personal Income Tax in Nigeria: A Plain-English Guide

Personal income tax in Nigeria explained simply, PAYE for employees, direct assessment for the self-employed, 2026 rates, reliefs and annual filing.

PAYE Registration in Nigeria: State IRS & LIRS Steps

How to register for PAYE with your state IRS as a new employer in Nigeria, LIRS eTax steps, employee taxpayer IDs, and the deadlines that follow.

Tax Reliefs in Nigeria (2026): Rent, Pension, NHF & More

Every tax relief in Nigeria for 2026, rent relief, pension, NHF and life assurance. Who qualifies, how much you save, and how to claim through payroll.

Consolidated Relief Allowance: What Replaced CRA in 2026

The Consolidated Relief Allowance (CRA) was abolished in 2026. See what replaced it, the ₦800k tax-free band and rent relief, and who pays more or less.

PAYE Remittance in Nigeria: Deadlines, Filing & Penalties

When and how to remit PAYE in Nigeria: the 10th-of-the-month deadline, state IRS portals, Form H1 annual returns, and what late payment costs you.

PAYE Tax Bands & Rates in Nigeria (2026): Full Breakdown

Nigeria's PAYE tax bands for 2026 explained: 0% on the first ₦800k, then 15%–25%. See how much tax applies at every salary level, with examples.

How to Calculate PAYE in Nigeria (2026 Guide + Examples)

Step-by-step guide to calculating PAYE in Nigeria under the new Tax Act. New 2026 tax bands, rent relief, worked examples, and a free calculator.

A hiring checklist for your first 10 employees

From offer letter to first payslip — the compliance steps small teams miss.

Payroll pricing, explained: preparation and payment fees

Payroll preparation and payment fees are separate. Nigeria company-wallet funding: standard 1%; agreed company rates may differ. Check other charges.

The Nigeria Tax Act 2025: what changed for payroll

Annual PAYE bands, rent relief and the checks to make before payroll, with a worked example and official sources.