PAYE Return

Pay As You Earn (PAYE) is the tax Finora Business withholds from employees on every payroll run. At the end of each month, you file a PAYE return with your state Internal Revenue Service (IRS) and remit the withheld tax.

What's in a PAYE return

• Employee name, tax ID, and base pay.
• PAYE withheld for the month (computed on 2025 Nigerian tax bands).
• Pension contributions (employee + employer).
• NHF contributions.
• NHIS contributions.
• State of residence (for the correct state IRS to remit to).

Assembling it from the API today

Every payroll run exposes the raw numbers via:

• GET /v1/payroll/runs — list of runs
• GET /v1/payslips?month=N&year=YYYY — payslips for a period

Each payslip contains the PAYE, pension, and NHF amounts you need. Aggregate across all payslips for the month and you have the return data.

Filing workflow

1. Run payroll for the month (POST /v1/payroll/run).
2. Review payslips.
3. [Dashboard] Export PAYE return from the Payroll page.
4. Remit the total PAYE to your state IRS by the 10th of the following month.
5. File the return on your state's e-filing portal.

What's coming

The planned POST /v1/documents/paye-return/pdf and /excel endpoints will mirror the VAT return pattern — take month and year in the body, return a signed URL to a formatted PDF or Excel matching the state IRS template.

Related endpoints

• Payroll & Payslips
• Employees
• VAT Return — same pattern, live today