From PAYE and Pension Reform Act contributions to NHF, ITF, and NSITF — Dapplon automates every Nigerian HR and payroll requirement on every pay run, fully NDPR-compliant.
Every Nigerian statutory obligation — calculated, remitted, and reported automatically inside Dapplon on every payroll run.
Nigerian PAYE follows a graduated scale (7% to 24%) administered by the State Internal Revenue Services. Dapplon applies state-specific rules (Lagos, FCT Abuja, Rivers, etc.), computes Consolidated Relief Allowance, and produces the monthly remittance schedule.
Mandatory contributory pension under the Pension Reform Act 2014 — 8% employee + 10% employer of monthly emoluments to the employee's RSA. Dapplon files the monthly schedule with each PFA and PenCom-licensed Pension Fund Custodian.
National Housing Fund (2.5% of basic), Industrial Training Fund (1% of payroll for employers ≥ ₦50M turnover), and NSITF Employee Compensation (1% of payroll) are calculated and remitted on schedule, with annual returns produced automatically.
Dapplon applies the Personal Income Tax Act with state-specific rules, computes the Consolidated Relief Allowance, and remits 8% employee + 10% employer to each RSA per the Pension Reform Act — every payroll cycle.
Beyond PAYE and pension, Nigerian employers must remit to NHF (FMBN), ITF, and NSITF, with NHIS health premiums on top. Dapplon calculates each contribution, produces the monthly schedule, and tracks annual returns — including the ITF threshold check on company turnover.
Every Nigerian statutory obligation and HR workflow — built in, updated automatically, zero manual intervention required.
Nigerian payroll is built on basic salary plus housing and transport, with Consolidated Relief Allowance reducing PAYE base, and pension/NHF/ITF/NSITF layered on top. Dapplon handles every component automatically.
| Component | Typical Rate / Allocation | Tax / Statutory Note |
|---|---|---|
| Basic Salary | Per contract | Base for NHF and pension |
| Housing Allowance | 10–15% of basic typical | Subject to PAYE and pension |
| Transport Allowance | 10% of basic typical | Per company policy |
| Consolidated Relief Allowance | ₦200,000 + 20% gross | Tax relief before PAYE |
| PAYE | 7%–24% graduated | State IRS, monthly |
| Pension (Employee) | 8% of monthly emoluments | To employee RSA |
| Pension (Employer) | 10% of monthly emoluments | To employee RSA |
| NHF | 2.5% of basic | FMBN — earnings ≥ ₦3,000/month |
We have employees across Lagos, Abuja and Port Harcourt — three different state IRS portals, three sets of PAYE rules. Dapplon handles each correctly, files our pension schedules to the right PFAs, and the NHF and NSITF returns are produced before we even ask. Payroll closes in hours instead of days.
Common questions from Nigerian HR and payroll teams evaluating Dapplon.
Yes. Dapplon applies the Personal Income Tax Act with state-specific implementation. Lagos State (LIRS), FCT (FIRS-administered), Rivers, Kano, Kaduna, and the rest of Nigeria's 36 states each have their own Internal Revenue Service portal and remittance rules. Dapplon computes the graduated PAYE scale (7%/11%/15%/19%/21%/24%), applies the Consolidated Relief Allowance correctly, and produces the per-state remittance schedule.
Dapplon implements the Pension Reform Act exactly: 8% employee plus 10% employer of monthly emoluments (basic + housing + transport) remitted to each employee's RSA via their PFA and Pension Fund Custodian. Voluntary contributions (additional employee or employer percentage) are supported, and the monthly schedule is built automatically per PFA for upload.
Yes. NHF (2.5% of basic salary) is computed for employees earning ≥ ₦3,000/month and remitted to FMBN. ITF (1% of payroll) is calculated for employers with annual turnover ≥ ₦50M, with annual returns to the Industrial Training Fund. NSITF Employee Compensation (1% of payroll) is generated as a monthly schedule for the Trust Fund.
Yes. Dapplon is aligned with the Nigeria Data Protection Regulation (NDPR) and the Nigeria Data Protection Act 2023. Employee data is stored in AWS Cape Town (af-south-1) for low-latency African residency, a Data Protection Compliance Organisation (DPCO) is engaged, and consent and data subject rights are managed through the platform.
Join 200+ Nigerian businesses that rely on Dapplon for PAYE, Pension Reform Act, NHF, ITF, NSITF, and full NDPR compliance. Plans from ₦5,000/month. No credit card required.
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