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2026 · inqom Blog

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NTAA 2025 · Section 40 Penalty Rates

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Based on NTAA 2025 — Section 40 penalty rates

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Calculates PAYE for every employee using 2025 NTAA rates automatically

Remits pension to all PFAs via PENCOM-approved PSSP — no manual transfers

Flags 10+ anomaly types before they become penalties — every payroll cycle

Generates FIRS-compliant payroll reports and audit trail on demand

NTAA 2025 Penalty Rates

The 2025 Nigerian Tax Administration Act introduced a 40% penalty on non-deducted PAYE tax and a 10% surcharge on late pension employer contributions. These rates apply per the Federal Inland Revenue Service guidelines effective January 2025.

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