How Nigerian PAYE deducts tax from employment income, what the employer must record and remit, the state revenue services that administer it, and the national minimum wage exemption.
Primary source: Personal income tax (Nigeria Revenue Service).
This explainer sets out paye and employment income in nigeria as published by the Nigeria Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Nigeria Revenue Service publication that carries it.
The rules described here apply to Nigeria. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.