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Following the payroll report above, Aldelia will release the payment for all employees. The timing is key and depends on the payment date agreed between Aldelia and Client.
Aldelia prior to this stage will have analyzed all the employees contract and make sure that all the earnings and deduction will be conducted without error.
For any event that could impact the payroll report (New employee, change to current employee information, employee leaving…) our team will make sure that all that information will be translated into the report. A validation procedure will be put in place for both Aldelia and clients to reconcile their figures before payment.
A pay slip will be issued every month and sent to the employees immediately after the payment is released. The pay slip will show the salary breakdown and deductions (Basic, Housing, Transport, Leave allowance, Meal allowance and Utility allowance, tax, and pension)
The Nigeria PITAM (Personal Income Tax Amended) requires Employers to remit Employee’s PIT to the applicable State Board of Internal Revenue.
The PIT due showing on the payroll report and the pay slip will be remitted to the tax authorities. This remittance is required to be paid to the Authority on or before the 18th day of the next month. An electronic tax card will be provided to all employee along with a tax clearance certificate every year.
According to the applicable law in Nigeria the employee should have 8% deducted from his gross salary and the employer should contribute to the pension at 10%. The pension will be paid monthly to the employees’ pension fund administrator. A receipt will be provided to them and a direct communication forwarded to their pension officer.
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