Nigeria Tax Administration Act, 2025 · s.14–s.15
Staff pay returns
An employer files one return of all staff pay for the previous year by 31 January.
Who this lands on: Any business with staff on the payroll.
By 31 January each year, an employer files a return with the relevant tax authority covering everyone it employed in the year before.
For each employee it shows gross pay including allowances and benefits in kind, total deductions, net pay and the tax deducted.
This does not replace the employee's own annual return — staff still file for themselves.
A tax authority may issue guidelines for a simplified return for low-income earners and people working in the informal sector.