Amfanin kai tsaye
Mai kamfani, akawunta ko HR zai iya shigar da albashin gross na wata, alawus da zato na saukin haraji don kiyasta PAYE da albashin hannu kafin a kammala payroll.
Kwatanta tsohon PITA (2025) da sabon Nigeria Tax Act (2026) a gefe da gefe. Bands na FIRS, lambobi kai tsaye, da net-to-gross reverse calc.
Duba kuma: Kalkuleta VAT (ana bita) · Yadda ake lissafa PAYE a Najeriya - shafi na Turanci → · Jagorar kudin shigo da kaya Najeriya - shafi na Turanci →
Wane tsarin haraji ya shafe ni?
PITA (tsoho): Yi amfani da shi don shekarar haraji ta 2025 ko idan mai daukar aikinka bai canza ba tukuna. CRA (Consolidated Relief Allowance) yana rage kudin shiga da haraji zai shafa. NTA 2026 (sabo): Nigeria Tax Act ya fara aiki 1 Jan 2026. An soke CRA, an maye gurbinsa da iyakar ₦800K mara haraji da saukin haya. Idan ba ka da tabbas, lissafa duka ka kwatanta. Maballan da ke kasa suna bari ka canza nan take.
An zabi NTA 2026: An soke CRA. Iyakar ₦800,000 ba ya da haraji. Saukin haya ya maye gurbin CRA. Pension yana kan Basic+Housing+Transport kawai.
An sabunta karshe: Maris 2026
Sanya wa sakamakon suna, ajiye shi a wannan na'urar, kuma hada shi da dashboard idan ka shiga account.
Ajiye PAYE Najeriya a dashboard dinka don saurin komawa kowane lokaci.
Muhimman abubuwa game da sabon tsarin harajin Najeriya, daga iyakar ₦800K zuwa saukin haya.
Nigeria Tax Act (NTA) ya maye gurbin PITA daga January 1, 2026. Babban canji: an soke CRA. A maimakonsa, kowa yana da iyakar ₦800,000 mara haraji. Idan kudin shigarka bai kai ₦800K a shekara ba, ba ka biyan harajin kudin shiga.
Ya maye gurbin CRA a matsayin babban saukin haraji bayan pension. Ana lissafa shi a matsayin mafi karanci tsakanin 20% na hayar da aka biya ko ₦500,000 a shekara. Idan gidan naka ne kuma ba ka biyan haya, ba za ka iya neman wannan sauki ba.
Fansho na ma'aikaci yana nan 8%, amma yanzu yana aiki ne kan albashin asali + alawus din gida + alawus din sufuri, ba jimillar albashi ba. Masu daukar aiki suna bada 10%. NHF a Hausa 2.5% ne na albashin asali kuma har yanzu yana rage kudin shiga da haraji zai shafa.
| Band NTA 2026 | Kashi | Band PITA 2025 | Kashi |
|---|---|---|---|
| 0 – 800K | 0% | Na farko 300K | 7% |
| 800K – 3M | 15% | Na gaba 300K | 11% |
| 3M – 12M | 18% | Na gaba 500K | 15% |
| 12M – 25M | 21% | Na gaba 500K | 19% |
| 25M – 50M | 23% | Na gaba 1.6M | 21% |
| Sama da 50M | 25% | Sama da 3.2M | 24% |
A karkashin NTA 2026: 0% a kan ₦800,000 na farko; 15% daga ₦800,001 zuwa ₦3M; 18% daga ₦3M zuwa ₦12M; 21% daga ₦12M zuwa ₦25M; 23% daga ₦25M zuwa ₦50M; 25% sama da ₦50M.
An soke CRA a karkashin NTA 2026. Saukin haya ya maye gurbinsa: mafi karanci tsakanin 20% na hayar shekara da aka biya ko ₦500,000. Idan gidan naka ne, ba za ka iya neman saukin haya ba.
An sanya hannu June 26 2025. Zai fara aiki January 1 2026. Payslip na 2025 har yanzu yana amfani da PITA tare da CRA. Zabi “Tsohon tsari — PITA” a sama don lissafin 2025.
A karkashin NTA 2026, pension na ma'aikaci (8%) yana aiki ne kan Basic Salary + Housing + Transport, ba jimillar gross ba. Shigar da kudin da ake lissafin pension a kai daban.
Eh. Canza zuwa yanayin “Albashin hannu → Gross” a saman katin shigarwa. Shigar da albashin hannu da kake so, mu kiyasta albashin gross da ake bukata a PITA ko NTA.
Masu daukar aiki suna biyan 10% na gudummawar pension tare da NHF (2.5%) da NHIS idan sun shafi kamfani. Bangaren kudin mai daukar aiki a kasa yana nuna jimillar kudin kamfani da wajibai.
Kason haraji na gaskiya = jimillar haraji / kudin shiga na gross. Kason haraji na gaba = kason haraji a kan Naira ta gaba da ka samu. Mai babban albashi na iya samun kason gaba mai yawa amma kason gaskiya ya kasance matsakaici saboda matakai masu hawa.
A PITA, mafi karancin haraji 1% ne na kudin shiga na gross idan PAYE da aka lissafa ya fi kasa. A NTA 2026, iyakar ₦800,000 mara haraji ya maye gurbin ra'ayin mafi karancin haraji ga mutane.
Consolidated Relief Allowance = 20% na kudin shiga na gross tare da mafi girma tsakanin ₦200,000 ko 1% na kudin shiga na gross. Ana cire shi kafin a yi amfani da matakai shida (7% zuwa 24%). An soke shi a NTA 2026.
National Housing Fund yana bukatar ma'aikata masu samun ₦3,000+ a shekara su bada 2.5% na basic salary. Gudummawar tana rage kudin shiga da haraji zai shafa. Aiki da shi na bambanta da mai daukar aiki, amma a dokance yana da wajibci karkashin NHF Act.
Albashin hannu a Najeriya ya danganta da tsarin haraji, yadda pension ke aiki, cire-ciren doka, da yadda mai daukar aiki ya tsara albashi. Karanta doka na taimakawa, amma kalkuleta yana nuna ainihin adadi.
Kwatanta tsohon da sabon tsarin haraji, pension, NHF da albashin hannu a wuri daya.
Bude Kalkuleta PAYE NajeriyaWannan kalkuleta mai muhimmanci yana hada tushen hukuma, bayanin hanya, misalan gwaji da iyakokin da aka yi amfani da su wajen duba lambobin wannan shafi.
Najeriya - hadari mai yawa - binciken tushe na AfroTools
Kalkuletocin AfroTools kayan taimakon yanke shawara ne. Koyaushe tabbatar da filing, rajista da wajibin biyan haraji da hukumar da aka linka ko kwararren mai ba da shawara a gida.
Kai rahoton kuskuren lissafi - shafi na TuranciBayanan amfani da kayan aikin kudi
Wannan shafi na duba payroll, tattaunawar albashi, kiyasin HR da bitar akawunta ne. Ya kamata ya taimaka wa mai amfani ya fahimci hanyar lissafi kafin dogaro da filing na hukuma.
Mai kamfani, akawunta ko HR zai iya shigar da albashin gross na wata, alawus da zato na saukin haraji don kiyasta PAYE da albashin hannu kafin a kammala payroll.
Ga ma'aikaci da NGN 500,000 albashin gross na wata, yi amfani da kalkuleta don raba kudin shiga da haraji zai shafa, zato na saukin haraji, kimar PAYE da albashin hannu. Dauki sakamakon a matsayin adadin tsari har sai kwararren payroll ya tabbatar da cikakken bayani.
Shafin yana amfani da tsarin PAYE da ke cikin AfroTools kuma yana nuna muhimman zato kusa da sakamako. Ba ya yanke hukunci kan yadda za a dauki kowane alawus, kebewa, tsarin pension ko cikakken filing na jiha.
An duba tsarin shafi da shirin amfani: Mayu 4, 2026. Kason haraji da fassara na iya canzawa. Tabbatar da FIRS, hukumar haraji ta jiha da ya dace ko mai ba da shawara mai lasisi kafin filing ko bayar da payroll.