Question 1

Is NHF included automatically?

Accepted Answer

No — since 1 January 2026, NHF is voluntary for private-sector employees, so it's off by default here. Turn it on if the employee opts in.

Question 2

What changed under the Nigeria Tax Act 2025?

Accepted Answer

The old Consolidated Relief Allowance is gone, replaced by a ₦800,000 zero-rate band and targeted deductions like rent relief (20% of annual rent, capped at ₦500,000). The remaining bands run 15% through 25% as income rises.

Question 3

Does NSITF or NHIA come out of the employee's pay?

Accepted Answer

No — both are employer-paid on top of gross salary, not deducted from the employee.