Payroll and social security forms, Nigeria

What employers file for wages, withholding and social contributions, and the certificates employees receive.

Forms on our list

Forms without a link have no guide yet. The official copy is on the agency website.

WHT ScheduleMonthly Withholding Tax (WHT) Remittance Schedule & Credit Note ApplicationFederal and state revenue
Form A (PIT)Form A — Personal Income Tax Annual Return of Income and Claims for Reliefs (State IRS / LIRS)Federal and state revenue
Form H1Federal and state revenue
Form GFederal and state revenue
Form H2Federal and state revenue
PENCOM SchedulePenCom Monthly Contributory Pension Remittance Schedule (10% Employer / 8% Employee)CAC and PenCom
PENCOM PCCPenCom Annual Pension Clearance Certificate (PCC) ApplicationCAC and PenCom
NSITF ECSNSITF Employee Compensation Scheme (ECS — 1% Payroll) Monthly Remittance & Compliance FormCAC and PenCom
ITF Form 5Industrial Training Fund (ITF — 1% Annual Payroll Levy) Return & Reimbursement Claim (ITF Form 5)CAC and PenCom
NHF ScheduleNational Housing Fund (NHF — 2.5% Basic Salary) Monthly Deduction Schedule (FMBN)CAC and PenCom