How to Remit PAYE to FIRS in Nigeria 🇳🇬 Using TaxPro Max: Employer Walkthrough

Nigeria's PAYE system is administered at the state level — most employees have their tax remitted to the State Internal Revenue Service (IRS) where they reside, not to FIRS. However, FIRS administers PAYE for federal government agencies, diplomatic missions, and most foreign companies operating in Nigeria. TaxPro Max is FIRS's mandatory electronic platform for all federal tax filings, including PAYE for FIRS-registered employers.

Who Files PAYE with FIRS vs. State IRS

File with FIRS via TaxPro Max if: the employer is a federal government ministry, department, or agency; a foreign company operating in Nigeria without a state-level establishment; or has been directed to FIRS by a revenue authority determination.

File with the relevant State IRS if: the employer is a private company with employees residing in any Nigerian state. Lagos employees: file with LIRS. FCT employees: file with FCTA IRS. All other states: file with the relevant state IRS.

Most international operators employing Nigerian private sector staff will file with one or more State IRS offices rather than FIRS.

Step 1: Register on TaxPro Max

TaxPro Max is accessed at taxpromaxng.com or via the FIRS portal at firs.gov.ng.

Requirements

Company TIN (Tax Identification Number) from FIRS — apply via jtb.gov.ng if not yet registered
Incorporated company documents
Director details and individual TINs
Valid email and phone for OTP authentication

Registration steps

Go to taxpromaxng.com and select "Register."
Enter the company TIN, company name, and registration details.
Complete two-factor authentication via email and phone.
Activate the PAYE obligation on the dashboard under "Tax Obligations."
Add authorised signatories.

Step 2: Compute Monthly PAYE

Chargeable income calculation

Start with gross income for the month.
Deduct the Consolidated Relief Allowance (CRA): the higher of NGN 200,000 per annum or 1% of gross income, plus 20% of gross income. Apply the monthly equivalent.
Deduct the employee's pension contribution (8% of monthly emoluments).
Deduct NHF contribution (2.5% of basic salary, if applicable).

2026 PAYE tax bands (annual)

Annual chargeable income	Rate
First NGN 300,000	7%
Next NGN 300,000	11%
Next NGN 500,000	15%
Next NGN 500,000	19%
Next NGN 1,600,000	21%
Above NGN 3,200,000	24%

Apply a minimum tax of 1% of gross income if the computed tax is lower than this amount.

Step 3: File the Monthly PAYE Return on TaxPro Max

Log in to TaxPro Max and select "File Returns," then "PAYE Monthly Return."
Select the filing period.
Enter employee data or upload the bulk template (downloadable from the portal under "Resources").
Review the computed total PAYE due and confirm submission.
TaxPro Max generates an assessment notice with the total amount due.

Deadline: 10th of the following month.

Step 4: Generate the RRR and Pay

On the assessment notice, select "Generate Payment Reference."
TaxPro Max generates a Remita Retrieval Reference (RRR).
Pay using the RRR via Remita (remita.net), commercial bank branch, or internet banking.
After payment, return to TaxPro Max and confirm payment receipt.

Always generate a fresh RRR immediately before payment — each monthly return has a unique RRR.

Step 5: File the Annual PAYE Return (Form H1)

The annual Form H1 must be filed by 31 January of the following year. It consolidates the full year's employee-level PAYE data and must match the sum of the 12 monthly returns.

On TaxPro Max, select "File Returns" and choose "Annual PAYE Return (Form H1)." Upload the per-employee schedule and submit by 31 January.

State IRS Filing for Private Sector Employers

For employees residing outside FIRS jurisdiction, PAYE must be remitted to the relevant state IRS separately:

LIRS (Lagos): File via etax.lirs.gov.ng
FCTA IRS (Abuja): File via the FCTA IRS portal
Other states: Check the specific state IRS website for current filing instructions

Multi-state employers must maintain separate registrations and monthly returns for each state where employees reside.

Common Mistakes

1. Filing PAYE with FIRS for employees who reside in Lagos or other states. FIRS jurisdiction for private sector PAYE is limited. Filing with FIRS does not satisfy state IRS obligations.

2. Not deducting the CRA before applying the tax bands. The CRA is substantial and mandatory. Applying the PITA bands to gross income without the CRA systematically overwitholds.

3. Using the wrong RRR for payment. Always generate a fresh RRR immediately before payment. An old or incorrect RRR misdirects payment to a different period.

4. Not completing the annual Form H1 by 31 January. Monthly returns do not substitute for the annual Form H1. It is a separate filing obligation with its own deadline and penalty.

5. Treating TaxPro Max registration as optional for foreign companies. All companies operating in Nigeria must have a FIRS TIN. TaxPro Max is the mandatory channel for FIRS-administered taxes.

Penalties

Failure	Penalty
Late monthly PAYE remittance	10% of tax due + 10% per annum interest
Late Form H1 (annual return)	NGN 500,000 for first offence; NGN 200,000 per month continuing
Failure to withhold PAYE	Employer personally liable for unwithheld tax

How Cadana Supports Nigerian Payroll Compliance

Computing PAYE correctly under the CRA framework, managing multi-state registrations, filing monthly returns via TaxPro Max, and generating Form H1 annual declarations — Cadana's global payroll tax engine handles the full Nigerian PAYE compliance cycle at the API layer.

Book a demo at cadanapay.com/book-demo to see how it works in practice.

Sources and References

Federal Inland Revenue Service — TaxPro Max portal
FIRS — Employer PAYE guide
Lagos Internal Revenue Service — e-Tax portal
Joint Tax Board — TIN registration portal
Personal Income Tax Act (PITA) Cap P8 LFN 2011 as amended

Process current as of April 2026. Verify the current TaxPro Max version and filing procedures via the FIRS portal before filing.