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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /1. Payroll basics / 1.2 How are filings done?

1.2 How are filings done?

Nigeria

Monthly PAYE filings

Monthly PAYE filing by employers is either sent in hard copy format or submitted online directly to the Nigerian IRS. TaxPro-Max was introduced on 7 June 2021 as being the portal through which all withholding tax returns are filed. It offers taxpayers the opportunity to:

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1.4 Other employer costs/subsidies

2.1.4 Withholding income tax rates

2.1.2 Form TD-1

Mexico: employment tax analysis

2.1.9 Schedular payments

3.5 Redundancy pay

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

2.1.2 Allowable deductions

7.2 Relocation expenses

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

9.3 Work visas

3.2 Stock options

2.2.1 Mexican Social Security Institute (IMSS)

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund

3.5 Expense reimbursements

2.2.5 Provident fund

2.2.1 National Social Security Fund (NSSF)