Shelze Admin · March 2026
Many employers calculate PAYE correctly but remit it to the wrong State Internal Revenue Service.
Which State should an employer remit PAYE to when an employee lives in a different State from where they work? Is it the State where the employer operates, the State where the employee performs their work, or the State where the employee lives?
With the commencement of the Nigeria Tax Act 2025 (NTA 2025) and the Nigeria Tax Administration Act 2025 (NTAA 2025), this question has become increasingly important for employers, payroll managers, and tax professionals.
For many organisations, determining the correct State to which PAYE should be remitted is not always as straightforward as it appears. The answer is not necessarily determined by where the employer operates or where the employee performs their work.
As the new tax legislation comes into force, it is important for employers and payroll teams to understand the statutory rules that determine which State has the legal authority to tax an individual’s income.
Incorrect determination can lead to:
âś• Â Filing returns in the wrong State
âś• Â PAYE remitted to the incorrect State Internal Revenue Service
âś• Â Duplicate tax demands from multiple states
âś• Â Compliance exposure during tax audits
To help organisations navigate these issues, Shelze Professional Services will be hosting a practical webinar.
Date
24 March 2026
Time
11:00 AM WAT
Format
Live Online
âś“ Â The statutory definition of Place of Residence under the NTA 2025 and NTAA 2025
âś“ Â The 1 January rule for determining tax jurisdiction
âś“ Â Determining the Principal Place of Residence where multiple residences exist
âś“ Â Special rules for itinerant workers and multi-state employment
âś“ Â Practical compliance steps for employers and payroll teams
â–¶ Â HR & Payroll Managers
â–¶ Â Finance & Accounting Professionals
â–¶ Â Tax Practitioners
â–¶ Â Business Owners & Compliance Officers
Bonus Resource
All participants will receive a practical PAYE Residence Compliance Checklist that organisations can use to review their current payroll practices under the new legislation.
To maintain an interactive session, participation will be limited. We encourage you to reserve your place early.