Do New Employees in Lagos State Nigeria Need to File Personal Income Tax Before Receiving Their First Salary?

No — the person will NOT file tax yet, and there is NO penalty if he has not started receiving salary.

Here is the correct explanation:

1. Government employees are taxed through PAYE (Not by themselves)

In Nigeria (including Lagos State), employees are taxed through PAYE (Pay-As-You-Earn). This means:

The employer deducts tax from salary

Then remits it to the tax authority

Employees don’t normally pay tax before salary is earne

So if:

He has not been paid salary

No income yet

There is nothing to tax yet.

Even Lagos State confirms that tax is deducted from employees’ emoluments (salary, wages, bonuses, etc.)

2. No income = No tax

Tax authorities also clearly state:

Income tax is only payable when there is income

If you have no income, you do not pay tax

Since:

He has not received salary

He has not started earning

He cannot be penalized.

3. What should the person do now? (Best practice)

He should simply:

Wait until salary starts

Employer will register him for PAYE

Employer usually helps with Tax ID (TIN)

Tax will automatically start from salary

Most government workers don’t even register themselves — HR department handles it.

4. When does he need to worry?

Only when:

He starts receiving salary

And no tax is being deducted

Or he has other income (side business, investments, etc.)

Then he may need to file annual return (usually before March 3

Final Answer

So your friend should relax — no salary yet = no tax obligation = no penalty.

This is very common for:

New government workers

NYSC staff

Newly recruited civil servants