1. Enter Monthly Gross Pay

This includes basic salary and all taxable allowances. Enter the monthly figure in naira (without commas or % signs). The tool automatically annualises it.

2. Pension Rate (Automatic Calculation)

Enter the pension rate (e.g., 8). The calculator computes the pension amount and subtracts it from taxable income.

You do not need to calculate the pension manually.

3. NHF Toggle

Select whether NHF applies. If set to “Yes”, the tool automatically deducts 2.5% of gross pay and treats it as tax-allowable.

4. Additional Allowable Deductions

• AVC (Additional Voluntary Contribution)
• Life insurance premiums
• NHIS / health insurance
• Other allowable deductions

Enter monthly values only. The calculator annualises them automatically.

5. Annual Rent (Rent Relief)

Enter annual rent paid personally. The tool applies rent relief as:

20% of annual rent, capped at ₦500,000

6. Click “Calculate PAYE”

You instantly receive:

• Annual gross income
• Annual taxable income
• Annual & monthly PAYE
• Annual pension & NHF
• Rent relief applied
• Effective tax rate
• Full band-by-band breakdown

7. Batch Employee Mode (New!)

You can now add multiple employees, calculate their PAYE at once, and download the results as:

• Excel
• CSV
• PDF

This makes the tool useful for real payroll processing, audits, and HR verification.