@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')

Start from an employee

Their standing monthly pay from Personnel.

Monthly figures

@if ($source)Loaded: {{ $source }}. Change any figure to try another case.@else Enter the pay to tax.@endif

Basic plus every taxable allowance.
Employee pension at {{ rtrim(rtrim(number_format($rates['employee'], 2), '0'), '.') }}% of this is tax-free.
NHF, NHIS, life assurance premiums.
Rent relief: 20% of this, at most ₦500,000 a year (Nigeria Tax Act 2025 only).
@if ($result)
PAYE a month
{{ $n($result['annual']) }} a year · effective rate {{ number_format($b['effective_rate'], 2) }}%
{{ $n($result['monthly']) }}
@if ($onPayslip !== null && abs($onPayslip - $result['monthly']) >= 0.01)
The payslip currently shows {{ $n($onPayslip) }} PAYE — it was typed in or worked out on different figures. Use Calculate PAYE on the draft to update it.
@endif

How it's worked out (a year)

{{ \App\Support\NigerianPaye::REGIMES[$regime]['label'] }}

Taxable earnings ({{ $n($inputs['gross']) }} × 12){{ $n($b['gross']) }}
Less employee pension ({{ $n($pension) }} × 12)−{{ $n($b['pension']) }}
@if ($b['other_reliefs'] > 0)
Less other reliefs (NHF, NHIS, life assurance)−{{ $n($b['other_reliefs']) }}
@endif @if ($isNta)
Less rent relief (20% of {{ $n($inputs['annual_rent']) }}, max ₦500,000)−{{ $n($b['rent_relief']) }}
@else
Less consolidated relief allowance (₦200,000 or 1%, whichever is higher, + 20%)−{{ $n($b['cra']) }}
@endif
Chargeable income{{ $n($b['chargeable']) }}
@foreach ($b['bands'] as $band) @endforeach @if (!$isNta) @if ($b['exempt']) @elseif ($b['minimum_tax'] > $b['band_tax']) @endif @endif
BandRateTaxed in bandTax
{{ $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']) }}
@else
Enter monthly pay, or load an employee, to see their PAYE band by band.
@endif

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.

@endsection