Pay runs
Monthly, bonus, 13th-month, arrears and off-cycle runs. A locked run is never edited: a mistake is reversed with a compensating journal.
Payroll & HR
Payroll that posts to the books.
Pay runs, statutory deductions and remittances in the same system as the ledger, with leave, attendance and the rest of HR feeding payroll directly.
Payroll
From pay run to remittance, inside the books.
Six countries
Nigeria, Ghana, Kenya, Rwanda, The Gambia and Côte d'Ivoire, each in its own currency. Outside Nigeria, an admin first enters the figures the sources leave open, under Tax Settings.
Statutory liabilities
Each run raises its country's liabilities with their due dates: PAYE, pension, NHF, NSITF and ITF in Nigeria; PAYE, NSSF, SHIF and the Housing Levy in Kenya; and so on.
Journals at lock
Gross pay, employer contributions and levies post to the ledger as balanced journals when a run is locked.
Final settlement
Leavers' final pay worked out in the same engine, and their termination recorded.
Nigeria's extras
Withholding tax on contractor payments, a pay-change simulation, and the PAYE calculator band by band.
The people records payroll depends on
HR lives in the same system, so a change to someone's pay, leave or attendance reaches payroll without re-keying.
- Employees
- Org Chart
- Departments
- Branches
- Job Grades
- Recruitment
- Employee Relations
- Leave
- Expenses
- Loans and Advances
- Benefits
- Attendance
- Overtime
- Shifts
- Shift Roster
- Tasks
- Calendar
- Union Dues
- Policies
- Learning and Development
- Performance
- Employee Self-Service
Nigeria's payroll compliance
Seven schemes, each with its own base, rate and deadline.
The payroll rule set sits beside the business taxes in the same versioned engine. A change in the law is one new rule version, and past pay runs stay reproducible under the rules that applied at the time.
Statutory schemesNG-2026.1 · effective 2026-01-01
| Scheme | Base | Rate | Borne by | Remit to | Deadline |
|---|---|---|---|---|---|
| PAYE | Annual chargeable income, cumulative | 0–25% | Employee | State IRS of residence | 10th of following month |
| Pension | Basic + housing + transport | 8% / 10% | Both | Employee's PFA | 7 working days after payment |
| NHF | Basic salary | 2.5% | Employee | FMBN | Within 1 month of payment |
| NHIS | Per applicable scheme | Scheme rate | Both | State or federal scheme | Per scheme |
| NSITF | Total monthly payroll | 1% | Employer | NSITF | Before 16th of following month |
| ITF | Annual payroll | 1% | Employer | ITF | On or before 1 April |
| WHT | Contractor and vendor payments | By category | Contractor | NRS / State IRS | 21st of following month |
Employer-side costs (NSITF, ITF, employer pension) are tracked separately and never appear as employee deductions. Figures follow the Nigeria Tax Act 2025, effective 1 January 2026. Plutus applies statutory rules; it does not provide tax or legal advice.