Ruleset 2026.1
Know what the calculator covers.
Built-in assumptions
How SalarySabi treats your entries
- Annualisation
- A monthly salary is multiplied by 12. Annual mode uses the amount entered directly. The calculator does not infer bonuses, a thirteenth-month payment or months with different earnings.
- Monthly PAYE
- Annual PAYE is divided by 12. This is an estimate for regular monthly pay, not a payroll instruction for irregular or non-periodic payments.
- Rounding
- Calculations use JavaScript numeric precision. Displayed naira amounts are rounded for readability, while exports show two decimal places.
- Eligible deductions
- Only positive amounts entered for pension, NHF, NHIS, qualifying mortgage interest and life assurance are included. SalarySabi does not verify documents or eligibility.
- Rent relief
- The calculator uses 20% of annual rent entered, capped at ₦500,000. It does not collect the tenancy and landlord information a revenue authority may require.
- Minimum wage
- Annual employment income at or below ₦840,000 is treated as exempt under the calculator's 2026 ruleset.
Unsupported cases
Ask a professional when pay is not straightforward.
The current calculator does not fully model:
- Benefits in kind, accommodation valuation and employer-provided assets
- Arrears, bonuses, commissions and other non-periodic payments
- Multiple employers or combined income from employment, business, rent, investments or digital assets
- Part-year employment, joining or leaving during the year
- Non-resident, expatriate or cross-border tax circumstances
- Tax credits, prior PAYE, refunds, penalties, filing and remittance obligations
- State-specific administrative practices or payroll adjustments
Need the formula?
Open the calculation method