Training on Taxation Law and Computation of Personal Income Tax (Including Current Issues in Computing Personal Income Tax and PAYE)

‍Taxation law is the system of regulations by which a government collects taxes from individuals and businesses to fund public services

In Nigeria, personal income tax is primarily governed by the Personal Income Tax (Amendment) Act 2011 and recent Finance Acts, which introduced significant reforms in 2025. 

The Pay-As-You-Earn (PAYE) system is used for employees, while self-employed individuals and partners are assessed directly. 

Key taxation laws and concepts in Nigeria 

• Personal Income Tax Act (PITA): The main legislation that governs the taxation of individuals, partnerships, and sole proprietors. In 2025, the PITA was incorporated into the new Nigeria Tax Act (NTA).
• Taxing authority: State Boards of Internal Revenue (SBIRs) collect personal income tax from individuals residing in their respective states. The federal government, through the Nigeria Revenue Service (NRS), handles taxes for residents of the Federal Capital Territory, armed forces, foreign service officers, and non-residents earning income in Nigeria.
• Basis for taxation: Residents are taxed on their worldwide income. The 2025 reforms also clarified the definition of residency to include those with significant economic or family ties in Nigeria.

As is the case with several tax types, the Personal Income Tax (PIT) which is made up of direct assessment for self-employed enterprises and Pay-As-You-Earn (PAYE) for salary earners has attracted various questions from taxpayers. This is your one-stop course for PAYE computerization.

The aim of this course is to provide trainees with the necessary skills and knowledge which will enable employers to manage their own payroll and allow each employer to process wages with the correct PAYE computing

Learning Outcomes

This course will also enable employers to complete and submit month-end returns to the revenue board and produce manual payslips for their employees.

This course takes a hands-on approach to processing wages where the employer can understand the PAYE system, what to do when a new employee commences with the company, employees that are leaving the company, annual returns etc.

Course Outline

Key topics covered in personal income tax training

• Taxable income: Identifying what constitutes income for both employed individuals and self-employed persons under the Personal Income Tax Act (PITA).
• Allowances and reliefs: Understanding allowable deductions, such as the Consolidated Relief Allowance, and other exemptions.
• Income tax rates: Applying the correct progressive tax rates to the various income bands, including minimum tax provisions.
• PAYE system: Learning how to process wages, calculate the correct Pay-As-You-Earn (PAYE) tax, and manage monthly and annual tax returns for employees.
• Voluntary compliance: For self-employed individuals, understanding the process of direct assessment and voluntary compliance.
• Compliance and penalties: Navigating statutory compliance processes, avoiding penalties, and dealing with tax authorities effectively.
• Recent tax reforms: Staying updated on new laws and developments, such as the 2025 reforms, which affect taxable income and penalties

• Overview of the current standard of computing PAYE
• What is PAYE?
• PAYE, when you're self-employed
• PAYE on your pension
• PAYE and your payslip

Who Should Attend

Directors,CFO,Accountants,Auditors,Managers,Tax Professional,Employers of labour, Employees, and professionals interested in learning new updates with regards to Newly Approved tax law.

Course Booking

Please use the “book now” or “inquire” buttons on this page to either book your space or make further enquiries.