Payroll & Statutory Deductions Practitioner Course

Course overview

Audit-ready payroll — pension, ITF and NHF deductions, plus expatriate payroll treatment.

Intended audience

Payroll, HR and finance staff

Duration & delivery format

4 weeks · 4 modules · Facilitator-led cohort · Corporate & in-house

Learning outcomes

• Compute PAYE correctly across salaried, allowance-heavy and variable-pay structures under Nigerian tax law.
• Compute employer and employee pension contributions correctly under the Pension Reform Act.
• Determine an expatriate employee's Nigerian tax residency status and its effect on their payroll treatment.
• Build a payroll documentation trail that would satisfy a statutory audit or regulator review.

Course outline

4 modules, with a short description of what each one covers. The expanded outline below adds fuller module detail, the practical skills each module builds, sample activities and key takeaways.

1. 01

   Payroll Fundamentals & PAYE

   Computing and remitting PAYE correctly across pay structures.

2. 02

   Pension, ITF & NHF Deductions

   Statutory deduction rules, remittance timelines and reconciliation.

3. 03

   Expatriate Payroll & Cross-Border Issues

   Tax residency, work permits and payroll treatment for expatriate staff.

4. 04

   Payroll Audit-Readiness

   Documentation, reconciliation and responding to payroll audits.