9A Kafayat Abdulrazaq Street, Lekki Phase 1, Lagos info@shelze.com.ng 0817 014 4053
Webinar

Understanding Place of Residence Webinar resources

Shelze Admin · March 2026

Shelze Fiscal · Webinar Series

Understanding ‘Place of Residence’ for Personal Income Tax in Nigeria

Under the Nigeria Tax Act 2025 & Nigeria Tax Administration Act 2025

Date
24 March 2026
Speakers
David Apaflo · Friday Samson · David Oparinde
Moderator
Kola Olaniyan

Webinar Resources

Download the presentation materials and tools from this session.

📄
Presentation Slides

The full slide deck covering the January 1 residence rule, principal place of residence determination, itinerant worker provisions, and multi-state employer obligations.

PDF · Slide Deck

↓ Download Slides

Payroll Residence Determination Checklist

A practical tool for your payroll or HR team to verify that PAYE is being remitted to the correct state for each employee. Ready to use immediately.

PDF · Checklist

↓ Download Checklist

Session Recording

Watch the full video recording of the webinar on our YouTube channel.

Video · YouTube

▶ Watch Recording

Key Insights from the Session

Here is what the live audience data revealed about PAYE residence compliance in Nigeria.

67%

of poll respondents were either unfamiliar with the January 1 residence rule or unsure how it applies — confirming this is a widespread compliance blind spot.

~50%

of organisations either do not maintain documented employee residence records for payroll purposes, or their staff are unsure whether such records exist.

55%

of attendees correctly identified the PAYE remittance state by the end of the session — up from a lower baseline at the start — showing the teaching was effective.

Next in the Shelze Fiscal Webinar Series

Are You Leaving Money on the Table?

VAT Input Claims, Self-Charge Obligations, and the CIT Deductibility Trap Under the Nigeria Tax Act 2025. Designed for CFOs, Finance Managers, and Tax Leads managing VAT and CIT compliance under the new framework.

Date
14 April 2026
Time
11:00 AM WAT
Format
Live Online

Register for the Next Webinar →

Does This Apply to Your Organisation?

If your organisation operates across multiple states, our tax team is available for a brief, confidential conversation to help you assess your PAYE residence compliance position.

✉ Request a Complimentary Diagnostic

Discuss This With Our Team

Want to explore how this topic affects your business?

Get in Touch →

Telephone

0817 014 4053

Address

9A Kafayat Abdulrazaq Street, Lekki Phase 1, Lagos

Social

LinkedIn · 𝕏 · IG · Threads · TikTok