Payroll software for Nigeria that already knows about leave, attendance and misconduct
Most payroll tools calculate tax and stop there. MACH-HRM runs PAYE, pension, NHF, NHIS, NSITF and ITF under the Nigeria Tax Act 2025, and pulls in everything else that changes what an employee takes home: unpaid leave, overtime, loan repayments, approved misconduct fines and refunds. You review it before it is generated, and someone other than the person who ran it approves it.
Payroll is a core module and is included in every MACH-HRM plan.
Statutory deductions, calculated every pay run
Tax and statutory contributions are computed per employee from their approved salary structure, so there is no spreadsheet to maintain when rates change.
- PAYE under the Nigeria Tax Act 2025, including the ₦800,000 tax-free threshold and rent relief
- Pension (RSA), NHF and NHIS for the employee, plus employer pension, NHIS, NSITF and ITF
- Employer-only levies such as ITF applied only where your headcount makes them applicable
- Employees with no RSA PIN on file are flagged instead of being silently deducted, and tax relief is not granted for a pension contribution that was never made
- Non-taxable allowances are paid in full but kept out of the PAYE base
Preview, approve, then pay
A payroll preview shows what the run will actually produce, including part-month pay for people who joined or left mid-month, before anything is generated.
- Mid-month joiners and leavers are prorated, and the preview matches the generated figures
- Maker-checker approval: the person who processed the payroll cannot approve it (an org admin self-approval is allowed but recorded as such in the audit log)
- Payslip PDFs for every employee, optionally emailed automatically when payroll is marked paid
- Wallet-powered bulk salary transfers that cost 70–80% less than traditional bank transfers
- Executive pay can be masked from other HR users with payroll access
Everything that changes pay, in one run
Payroll reads from the other modules instead of asking someone to retype their results.
- Approved unpaid leave is deducted at the employee's daily rate
- Overtime from attendance records, when overtime is enabled
- Staff loan repayments deducted on schedule until the balance is cleared
- Misconduct fines that have been approved by HR, within your monthly deduction cap, and refunds credited back when an appeal is upheld
- One-off bonuses and recurring deductions such as cooperative or welfare contributions
Remittance and reporting that matches how you file
Reports are built around the schedules Nigerian employers actually submit.
- PAYE schedule exported to Excel in a standard schedule layout, ready to submit
- State-by-state PAYE report with missing-TIN warnings before you file
- Pension remittance grouped by pension fund administrator, with warnings for missing RSA PINs or PFA codes
- Paid payrolls posted to the accounting ledger
- Full audit trail on every generate, submit, approve, reject, delete and payment action
How payroll connects to the rest of MACH-HRM
- Leave management
Approved unpaid leave becomes a payroll deduction automatically.
- Attendance
Overtime hours recorded at clock-out feed the pay run.
- Misconduct management
Approved fines are collected through payroll and refunded if an appeal succeeds.
- Performance management
Salary increments recommended in a review go through an approval request before they reach the salary structure payroll reads.
Frequently asked questions
Does MACH-HRM calculate PAYE under the Nigeria Tax Act 2025?
Yes. PAYE is computed per employee using the NTA 2025 rules, including the ₦800,000 annual tax-free threshold and rent relief, alongside pension, NHF, NHIS, NSITF and ITF.
What happens if an employee has no RSA PIN?
Pension is not deducted for that employee, no pension tax relief is granted for the unmade contribution, and the payroll record carries a remark so you can fix the pension profile. The pension remittance report also warns you before you submit.
Can payroll pick up unpaid leave, overtime and loans automatically?
Yes. Approved unpaid leave, overtime from attendance (when enabled) and scheduled loan repayments are included in the run without manual entry.
Can the person who runs payroll also approve it?
No. Approval must come from another authorised user. The one exception is an organisation admin, and that self-approval is labelled as such in the audit log.