Allowances

Allowance types and computation rules applied in payroll.

Total Allowance Types

8

Non-Taxable

4

Fixed Amount

3

Housing Allowance
Non-taxable

Employer-provided housing support per Nigerian labour standards.

Basis

% of Basic

Rate / Amount

20%

Tax-exempt
Transport Allowance
Non-taxable

Monthly transport support for commuting to the office.

Basis

% of Basic

Rate / Amount

10%

Tax-exempt
Meal Allowance
Taxable

Flat monthly meal subsidy for all permanent employees.

Basis

Fixed

Rate / Amount

₦15,000

Tax-exempt
Medical Allowance
Non-taxable

Monthly health maintenance allowance towards NHIS top-up costs.

Basis

Fixed

Rate / Amount

₦10,000

Tax-exempt
Utility Allowance
Non-taxable

Senior staff (Grade 7+) utility support for electricity and internet.

Basis

Fixed

Rate / Amount

₦20,000

Tax-exempt
Leave Allowance
Taxable

10% of annual basic paid once a year when employee proceeds on leave.

Basis

% of Basic

Rate / Amount

10%

Tax-exempt
Performance Bonus
Taxable

Discretionary quarterly bonus based on individual and company targets.

Basis

% of Gross

Rate / Amount

15%

Tax-exempt
13th Month (Christmas)
Taxable

Annual bonus equivalent to one month's basic salary paid in December.

Basis

% of Basic

Rate / Amount

100%

Tax-exempt