Free tool

NHF & pension contribution calculator

Work out the statutory employee + employer contributions to Pension and NHF from your salary structure — the bedrock of any compliant Nigerian payroll. Pensionable emoluments are Basic + Housing + Transport only; NHF is 2.5% of basic.

Salary structure

Basic

NHF is calculated from basic only.

Housing allowance

Transport allowance

NHF

Contribute to NHFStatutory for formal-sector employees earning ₦3,000+ per month. Contributions are tax-deductible and qualify the employee for Federal Mortgage Loans.

Estimates only. Not tax advice. Final liability is determined by the Nigeria Revenue Service and your State Internal Revenue Service. Confirm with your account officer before relying on these numbers for filings.

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Enter your salary structure

Add at least your basic to see employee pension, NHF, and the employer's pension top-up.