Employer PAYE returns and payments
Employers must deduct and account for employee PAYE by filing a monthly return with the Nigerian Tax Authority using TaxPro-MAX (see 1.2). The due date for filing withholding returns is the 21st day of every succeeding month (FIRS)
Employers must file annual PAYE returns of the PAYE deductions made from their employees' earnings in the tax year.
The Edo State requires the filing of a H3 Return. This shows each employee separately, their company position, basic salary, benefits-in-kind, allowances
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Web page updated on 17 Mar 2025 15:30