Compliance

Statutory compliance, built into the run.

Every statutory scheme that touches Nigerian payroll: computed in the run, prepared for filing, and tracked to its deadline. You stay the filer of record; Janus makes sure what you file is right and on time.

The schemes

Six schemes. One system.

PAYE
State Internal Revenue Services
Per-state · 10th of the following month

Employee income tax, computed per employee and remitted to each employee's state of tax residency.

PENCOM
National Pension Commission
PFA-managed · 7th of the following month

Employee (8%) and employer (10%) pension contributions under the Pension Reform Act, routed per PFA.

FMBN
Federal Mortgage Bank of Nigeria
NHF scheme · 30th of the following month

National Housing Fund contributions at 2.5% of basic salary, deducted in the run.

NHIS
National Health Insurance
Per-scheme · 16th of the following month

Health insurance at 5% employee and 10% employer of basic salary under the NHIA Act, computed in the run where the scheme is enabled.

ITF
Industrial Training Fund
Annual · 1 April of the following year

Employer-only training levy at 1% of payroll, tracked as a compliance obligation rather than a payslip deduction.

NSITF
Nigeria Social Insurance Trust Fund
ECS · 16th of the following month

Employer-only social insurance levy at 1% of payroll under the Employee Compensation Scheme.

Rates and deadlines current as of 10 Sep 2026 under NTA 2025, PRA 2014, NHF Act, NHIA Act 2022, ITF Act and ECA 2010, verified against the Janus engine.

Multi-state PAYE

Every state. Every employee.

PAYE in Nigeria is not one filing. It is a filing per state where your people are tax-resident. Janus carries a scheme configuration per state, maps every employee to their state of residency, and splits PAYE exports accordingly across all 36 states and the FCT.

An employee in Lagos, a team in Kano, a hire in Rivers: one run computes them all, and each state's export contains exactly the employees that belong to it. No missed states, no manual splitting.

Workflow

From run to filing, without spreadsheets.

01 · Compute

Deductions in the run

PAYE, pension, NHF, and NHIS are computed per employee inside the payroll run itself: the same locked snapshot that drives payment drives the statutory numbers.

02 · Prepare

Filing-ready exports

Janus generates filing-ready CSV and PDF exports per scheme and per authority, plus filing schedules, straight from completed runs. No re-keying into spreadsheets.

03 · Track

Deadlines and confirmations

Scheme deadlines are tracked on the compliance dashboard. When you file, record the filing with its confirmation reference. Your compliance posture stays visible and auditable.

Janus prepares and tracks your statutory filings. Submission to each authority remains with you, which means your confirmations, receipts, and filing history live in one place you control.

Never miss a state again.

Set up your schemes, run payroll, and prepare your first statutory filing.

Or write to us: info@januspayroll.com