@extends('receipts.layout') @php $n = fn ($v) => '₦' . number_format((float) $v, 2); $earnings = $lines->get('earning', collect()); $deductions = $lines->get('deduction', collect()); $b = $paye['breakdown'] ?? null; $nta = $b && $b['regime'] === \App\Support\NigerianPaye::NTA_2025; @endphp @section('body')
Employee{{ $item->employee_name }}
Pay period{{ $run->periodLabel() }}
Staff no.{{ $employee->staff_no ?? '—' }}
Department{{ $item->department ?: '—' }}{{ $employee?->job_title ? ' · ' . $employee->job_title : '' }}
Paid by{{ $run->payment_method ?: '—' }}@if ($run->payment_method !== 'Cash' && $employee?->account_number) · {{ $employee->bank_name }} ****{{ substr($employee->account_number, -4) }}@endif
Paid on{{ $run->pay_date->format('M d, Y') }}
@foreach ($earnings as $l) @endforeach
EarningsAmount
{{ $l['name'] }}{{ $n($l['amount']) }}
Gross pay{{ $n($item->gross_pay) }}
@foreach ($deductions as $l) @endforeach
DeductionsAmount
{{ $l['name'] }}{{ $n($l['amount']) }}
Pension (employee){{ $n($item->employee_pension) }}
Total deductions{{ $n($item->totalDeductions()) }}
Net pay{{ $n($item->net_pay) }}

The employer also paid a pension contribution of {{ $n($item->employer_pension) }} on your behalf. It's on top of your gross pay and doesn't reduce your net pay.

@if ($paye)
How your PAYE is worked out

{{ $paye['regime_label'] }} — tax is worked out on the year, then divided by 12.

Taxable pay ({{ $n($paye['taxable_monthly']) }} × 12){{ $n($b['gross']) }}
Less pension (employee)−{{ $n($b['pension']) }}
@if ($b['other_reliefs'] > 0)
Less reliefs (NHF, NHIS, life assurance)−{{ $n($b['other_reliefs']) }}
@endif @if ($nta)
Less rent relief{{ $paye['annual_rent'] > 0 ? ' (20% of ' . $n($paye['annual_rent']) . ' rent, max ₦500,000)' : '' }}−{{ $n($b['rent_relief']) }}
@else
Less consolidated relief allowance−{{ $n($b['cra']) }}
@endif
Chargeable income for the year{{ $n($b['chargeable']) }}
@foreach ($b['bands'] as $band) @continue($band['amount'] <= 0 && $band['rate'] > 0 && $band['from'] > $b['chargeable']) @endforeach @if (!$nta && $b['exempt']) @elseif (!$nta && $b['minimum_tax'] > $b['band_tax']) @endif
BandRateTaxed in bandTax
{{ $band['to'] === null ? 'Above ' . $n($band['from']) : ($band['from'] == 0 ? 'First ' . $n($band['to']) : 'Next ' . $n($band['to'] - $band['from'])) }}
on {{ $n($band['amount']) }}
{{ $band['rate'] }}% {{ $n($band['amount']) }} {{ $n($band['tax']) }}
Minimum-wage earner — exemptExempt{{ $n(0) }}
Minimum tax (1% of gross income) appliesMinimum tax{{ $n($b['minimum_tax']) }}
Tax for the yearTax for the year{{ $n($paye['annual']) }}
PAYE this month (÷ 12)PAYE this month{{ $n($paye['monthly']) }}
@unless ($paye['matches'])

PAYE deducted on this payslip is {{ $n($item->paye_tax) }}. It was set by payroll and differs from the bands' figure of {{ $n($paye['monthly']) }}. This can be because of a manual adjustment, or because a relief changed after posting.

@endunless @endif @endsection @section('footer') This payslip is confidential. @endsection