Net to gross salary calculator (Nigeria 2026)
Agreed a take-home figure with a candidate? Find the gross salary to put in the offer letter, after PAYE and pension under the 2026 rules.
Gross monthly salary to offer
₦440,748
₦5,288,976 a year
- Gross salary
- ₦440,748
- Pension (8%)
- −₦35,260
- PAYE
- −₦55,488
- Take-home
- ₦350,000
The company also pays ₦44,075 employer pension each month.
Free, no sign-up. Estimates based on Nigerian rules as of 2026. Not tax advice. See our terms.
How to convert net salary to gross in Nigeria
Because PAYE is progressive, you can't just add a percentage. You work backwards: find the gross pay whose take-home, after pension and PAYE, equals the net amount you've agreed.
- 1
Start with the agreed take-home
The monthly amount the employee should receive after all deductions.
- 2
Estimate a gross figure
A rough starting point is net ÷ 0.8 for mid-level salaries.
- 3
Calculate deductions on that gross
Subtract 8% pension, any NHF, and PAYE using the 2026 bands (first ₦800,000 a year tax-free).
- 4
Adjust and repeat
If take-home is below target, raise the gross; if above, lower it. Repeat until it matches. This calculator does it instantly.
Worked example: ₦398,300 take-home, ₦1.2m rent
| Target take-home | ₦398,300 |
|---|---|
| Gross monthly salary needed | ₦500,000 |
| Pension (8%) | ₦40,000 |
| PAYE | ₦61,700 |
| Employer pension (10%) on top | ₦50,000 |
Questions
How do I convert net salary to gross in Nigeria?
Work backwards from the agreed take-home: find the gross salary whose deductions (8% pension, NHF and PAYE under the 2026 bands) leave exactly that net amount. Because tax is progressive, it takes a few iterations, or a net-to-gross calculator.
Should offer letters state gross or net salary?
State the gross salary, and its components (basic, housing, transport), because PAYE and pension are calculated on gross pay and can change with tax rules.
Does the employer pension come out of the gross?
No. The employee's 8% comes out of gross pay. The employer's 10% is paid on top, so the real cost to the company is higher than the gross salary.
Related guides
- How to calculate PAYE in Nigeria (2026 tax bands, worked examples)
- Payroll in Nigeria: a first-time employer's guide (PAYE, pension, NHF, NSITF, ITF)
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