A month-end close checklist for small finance teams: what to reconcile, what to accrue, what to review and who owns each step, in the order that stops rework.
PAYE and pension get the attention. NHF, NSITF and ITF are the three smaller statutory items that sit beside them: who pays each one, how it's worked out, where it goes, and what is still unclear.
The NRS e-invoicing system clears invoices before they reach your customer, and it is reaching businesses by size. What it is, who it covers and when, and what it changes about your VAT return.
Import many employees at once without bad data: the fields to collect, a template layout, the validation checks to run, and how to fix errors before the first pay run.
A payment voucher is the single document that says who asked, who approved, who was paid, how much and why. What it should record, the five stages from request to payment, and how to handle VAT, WHT and returned requests.
How to run a monthly payroll in Nigeria under the 2026 tax rules: employee data, PAYE, pension, NHF, NSITF and ITF, approvals, payslips and remittance schedules, step by step.
Gross pay, allowances, PAYE, pension, NHF, other deductions, net pay and year-to-date totals. What a clear Nigerian payslip includes, with an annotated sample.
18% of monthly emoluments, split 10% employer and 8% employee, remitted within seven working days of payday. What counts as pensionable pay, who has to contribute, and what late remittance costs.
How recurring invoices actually work: billing cycles, enrolments, retainers and subscriptions, plus the checks that stop next month's invoice repeating last month's mistake.
How a group gets one honest view across several companies: set them up the same way, compare like with like, handle intercompany items carefully, and know what to consolidate and what not to.
A group with several companies needs more than several copies of the same software. What to look for: one login, separate numbering and branding, shared controls, and a view across every entity.