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Method Of Administering PAYE
Duties of Tax Office
Duties Of Employer
Duties Of Employees
Definition of PAYE
Tax Operations Guides
Definition of PAYE

Pay-As-You-Earn is a method by which an employee pays income Tax on his earrings from employment and other sources in twelve monthly installments over the year. It is not a tax separate or different from personal Income Tax Law No 104 of 1993 (as amended to date).

This method of deducting income tax applies to all employees resident in all Status of the Federation and to all income from employment exercised in Nigeria by such residents, even if the employee is temporarily outside Nigeria (on leave or otherwise), or receives his pay outside Nigeria.

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