To find the gross salary that gives a certain take-home pay, work backwards through pension and PAYE. Under 2026 rules, a take-home of ₦300,000 a month needs a gross salary of about ₦374,500. Enter the take-home you want below.
How the Gross-Up Salary Calculator works
- Enter the take-home pay you want each month.
- Add yearly rent if you will claim rent relief.
- The calculator searches for the gross pay that leaves exactly that amount after 8% pension and PAYE.
- It shows the gross to ask for and the deductions.
Worked example
A driver wants to take home ₦300,000 a month, and the employer pays pension.
Gross pay needed: ₦374,469.77
Pension: ₦29,957.58
PAYE: ₦44,512.19
Take-home: ₦299,999.99
Common mistakes to avoid
- Asking for the take-home figure as gross pay
- Forgetting pension in the gap
- Promising net pay without budgeting employer costs
Need a different calculator?
Negotiating with the right number
If you only think about take-home pay, ask for the gross figure in negotiations. Employers quote gross pay, and the gap between gross and net grows as pay rises because of the higher bands.
Employers hiring on net pay
If you promise a staff member a fixed take-home amount, use the gross figure in your payroll and budget, and remember the employer’s 10% pension on top.
Frequently asked questions
Why is the gap bigger at higher pay?
Each extra naira is taxed at your highest band, which rises from 15% to 25% as income grows.
Does this include NHF?
No. Add about 2.5% of basic pay if NHF is deducted.
Are these the latest tax rules?
They follow the Nigeria Tax Act 2025, which took effect on 1 January 2026, and were last checked on the date shown on this page. Tax rules can change, so confirm big decisions with a tax adviser or the Nigeria Revenue Service.
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