Remit PAYE to the tax authority
Calculate, deduct, and remit monthly PAYE for every employee correctly.
Understand your obligation
Every employer must deduct PAYE (Pay As You Earn) income tax from each employee's salary and remit it to the relevant State Internal Revenue Service (SIRS) by the 10th of the following month. Lagos residents go to LIRS, Abuja to FCT-IRS, etc.
Run payroll first
PAYE is calculated as part of the payroll run. Go to HR & Payroll → Payroll and complete the month's pay run first (see the 'Run payroll' guide). The payroll engine applies the personal income tax relief, pension deduction, and graduated PAYE bands automatically.
Download the PAYE schedule
Once payroll is approved, go back to the Payroll page and tap Export → PAYE Remittance Schedule. This Excel file lists every employee's taxable income, reliefs applied, and PAYE deducted for the month — exactly what the SIRS requires.
Log in to your SIRS portal
Open your state's tax portal (e.g. LIRS e-Tax portal for Lagos employees, FCT-IRS portal for Abuja). Log in with your employer TIN credentials.
Upload the PAYE schedule
In the SIRS portal, navigate to PAYE Remittance → File Return. Upload the remittance schedule spreadsheet. The portal validates the file — fix any errors flagged (usually a missing employee TIN) and re-upload.
Make the payment
The portal computes the total PAYE due. Pay using the bank payment reference generated by the portal (Remita or bank transfer). Keep the receipt — you need the payment reference for the next step.
Record the remittance in the platform
Go to Compliance → Tax Obligations → PAYE and tap Record Remittance. Enter the state, the period, total amount remitted, and the SIRS payment reference. Upload the receipt. The PAYE task for that month is marked as complete.
Handle multi-state payroll
If your employees are spread across states, you owe PAYE to each state for its own residents. The PAYE schedule can be filtered by employee state — run a separate remittance for each SIRS. The platform tracks each state's balance separately.