Finance Act 2025 PAYE changes: what payroll teams must reconfigure
6 min
Practice · Payroll Services
Payroll is trust at scale.
End-to-end Nigerian payroll — PAYE, pension, ITF, NHF, NSITF and expatriate payroll — delivered through a secure portal with expert-reviewed statutory filings.
15K+
Employees on Outliers-administered payroll
0
Material PAYE reassessments in 36 months
99.9%
On-time net-pay disbursement rate
01 · What we doSub-practices.
Sub-practices.
One accountable senior consultant.
Every Outliers engagement is leadership-led. You get one named senior consultant, one accountable team and one model that travels across the full scope of the practice.
01
Monthly Payroll Run
Gross-to-net, variable inputs, bonuses, leave accruals and approvals workflow.
02
Statutory Filings
PAYE returns to relevant SIRS, pension, ITF, NHF, NSITF, NHIS and group life.
03
Expatriate Payroll
Split payroll, tax equalisation, hypothetical tax and immigration coordination.
04
Pension Administration
PFA liaison, RSA opening, voluntary contributions and reconciliation.
05
ESS Portal
Self-service payslips, leave, loans, tax certificates and HRIS-grade reporting.
06
Severance & Exits
Terminal benefits, gratuity, tax-efficient exit packages and quietus filings.
02 · How we work
A method, not a moodboard.
01
Onboard
We migrate your employees, history and statutory IDs with zero net-pay disruption.
02
Cycle
Monthly inputs by D-10, senior review by D-5, payslips and bank file by D-2.
03
File
All statutory filings within their deadlines — with receipts archived in your portal.
04
Defend
PAYE audits, pension exams and NSITF reviews — we lead the response end-to-end.
03 · Who we serve
Built for boards that own the number.
- Multinationals running expatriate and local payroll side-by-side
- Fast-growing companies scaling past 50 employees without an HRIS
- Listed companies needing audit-grade payroll controls
- PE-backed groups consolidating portfolio payroll on one platform
- NGOs running multi-currency, project-funded payroll
- Boards exiting underperforming in-house payroll teams
Gated download
Download: The Nigerian Payroll Controls Checklist
32 controls, mapped to PAYE, pension, ITF, NHF and NSITF — the same checklist our auditors use.
04 · Related insights
All insights Recent thinking from the desk.
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5 min
Tax equalisation for Nigerian assignments: a 2026 playbook
9 min
Outsource payroll to a senior consultant — not a portal.
Fixed monthly fee per headcount. Migration in 30 days. Net-pay continuity guaranteed.