Do Employees Paying PAYE in Nigeria Need to File Tax Returns or Submit Proof of Deduction?

If you are a company worker in Nigeria (including the South-South region) and PAYE is already deducted from your salary, here’s how it works:

Do You Need to Submit Evidence for PAYE?

Yes — but only in some situations.

1. Normally (Most Employees)

If your employer deducts PAYE monthly and remits to the tax authority like:

Rivers State Internal Revenue Service

Akwa Ibom State Internal Revenue Service

Delta State Internal Revenue Service

Edo State Internal Revenue Service

Then:

You usually don’t need to submit evidence yourself

Your employer handles everything 👍

2. When You MUST Submit Evidence

You may need to submit evidence if:

You’re filing annual tax return yourself

You’re applying for Tax Clearance Certificate (TCC)

You’re changing jobs

You’re applying for loan, visa, contract, government work

Your employer did not remit your PAYE properly

In these cases, you submit:

Evidence to Submit

Usually any of these:

PAYE Deduction Schedule from employer

Payslips showing tax deduction

Tax Card (if available)

Employer Tax Confirmation Letter

Tax Clearance Certificate (TCC)

Very Important ⚠️

Some companies deduct PAYE but don’t remit it.

To avoid problems:

Always request your Tax Clearance Certificate yearly

Or confirm from your State Internal Revenue Service

Best Practice (Recommended)

Even if PAYE is deducted:

You should still file your annual tax return (very important in Nigeria now)

This protects you legally and helps you with:

Loans

Visa

Contracts

Business registration