@extends('layouts.app') @section('title', 'PAYE Calculator') @push('styles') @endpush @php $n = fn ($v) => '₦' . number_format((float) $v, 2); $b = $result['breakdown'] ?? null; $isNta = $regime === \App\Support\NigerianPaye::NTA_2025; @endphp @section('content')
Nigerian personal income tax on monthly pay, worked out on the year and divided by twelve. Runs {{ $autoPaye ? 'use this automatically' : 'use it when you press Calculate PAYE (or switch on automatic PAYE on the Payroll page)' }}.
Their standing monthly pay from Personnel.
@if ($source)Loaded: {{ $source }}. Change any figure to try another case.@else Enter the pay to tax.@endif
{{ \App\Support\NigerianPaye::REGIMES[$regime]['label'] }}
| Band | Rate | Taxed in band | Tax |
|---|---|---|---|
| {{ $band['to'] === null ? 'Above ' . $n($band['from']) : ($band['from'] == 0 ? 'First ' . $n($band['to']) : $n($band['from']) . ' – ' . $n($band['to'])) }} | {{ $band['rate'] }}% | {{ $n($band['amount']) }} | {{ $n($band['tax']) }} |
| Tax on the bands | {{ $n($b['band_tax']) }} | ||
| Earns the national minimum wage or less — exempt. | {{ $n(0) }} | ||
| Minimum tax applies (1% of gross income) | {{ $n($b['minimum_tax']) }} | ||
| Annual PAYE ÷ 12 = monthly | {{ $n($result['monthly']) }} | ||
Pay periods from January 2026 use the Nigeria Tax Act 2025 bands; earlier periods use the old PITA bands with the consolidated relief allowance. Which earnings are taxable and which deductions count as reliefs is set under Earnings & deductions. This follows the published bands — confirm unusual cases (benefits in kind, multiple employers, mortgage interest relief) with your tax adviser.