Bayan gross pay, employer dole ne ya ba da gudummawar kashi 10% na pensionable pay (basic + housing + transport) zuwa pension, kashi 10% na basic salary zuwa NHIS, kashi 1% na annual gross pay zuwa NSITF, da kashi 1% na annual gross pay zuwa ITF — a saman gudummawar kashi 8%/5% ta ma'aikaci da kanta. Tare, waɗannan su ne suke ƙunshe da jimillar kuɗin da employer ke kashewa bisa doka wanda Employer Cost calculator ke nunawa.
NHF ba ta cikin wannan jimla ba — gudummawa ce ta ma'aikaci kaɗai, kuma babu wani ƙimar NHF ta employer da take da tabbataccen source domin a ƙara ta a nan.
Pension wajibi ne a ƙarƙashin Pension Reform Act 2014 ga employer wanda ke da ma'aikata 15 ko fiye (son rai ne a ƙasa da wannan); NHIS wajibi ne ga employer wanda ke da ma'aikata 5 ko fiye a ƙarƙashin rate na organized private-sector. Dukansu suna aiki ba tare da la'akari da girman kamfani ba da zarar an kai waɗannan iyakoki.
Ee, dukansu suna cikin ta. NSITF tana aiki ga kowane employer, babu iyakar ma'aikata ko turnover, don haka an ƙara ta ba tare da sharadi ba. ITF ma an lissafa ta ba tare da sharadi ba a kashi 1% na annual payroll — a aikace ITF tana aiki ne kawai ga employer wanda ke da ma'aikata 5+ ko turnover na shekara ₦50 miliyan+, amma wannan calculator ba ya karɓar shigarwar adadin ma'aikata ko turnover domin ta tantance — idan kasuwancinka bai kai ko ɗaya daga cikin waɗannan iyakoki ba, cire layin ITF daga jimillarka.
Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.
A'a — don jagora ne kawai, ba shawarar haraji ba.
Sourced from the Nigeria Tax Act 2025 — see full citations →
Curious what a hire actually costs, beyond gross pay? Read the guide.