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NWAOHA EMMANUEL CHINONYE
Asked: 2026-03-31T21:43:39+00:00 In:

How Do Teachers in Nigeria File Personal Income Tax When Their Salary Is Paid Inconsistently Across the Year?

As a teacher, you receive salary for 9 months in a year.
For April and December, you are paid half but not get paid for August at all.

How can you file your annual tax returns based on these information?

inconsistent salary nigeriapit filing nigeriateacher tax nigeria

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2 Answers

  2. Ochoyoda
    Community Builder

    You can still file your annual tax return even with inconsistent salary. What matters is your total income actually received during the year, not whether salary was paid every month. Under the Personal Income Tax Act, tax is based on actual income earned within the tax year. How To File Tax ReturnsRead more

    You can still file your annual tax return even with inconsistent salary. What matters is your total income actually received during the year, not whether salary was paid every month.

    Under the Personal Income Tax Act, tax is based on actual income earned within the tax year.

    How To File Tax Returns With Inconsistent Salary

    Step 1: Calculate Your Actual Income for the Year

    Since you’re paid:

    9 full months

    2 half months (April & December)

    1 unpaid month (August)

    Your total salary becomes:

    Total Annual Income =

    9 months salary

    0.5 month (April)

    0.5 month (December)

    0 month (August)

    So:

    Total = 10 months salary equivalent

    Example

    If your monthly salary is ₦100,000:

    9 full months = ₦900,000

    April (half) = ₦50,000

    December (half) = ₦50,000

    August = ₦0

    Total Annual Income = ₦1,000,000

    That ₦1,000,000 is what you declare when filing your tax.

    Step 2: File Your Tax Return

    When filing:

    You will:

    Enter total income earned for the year

    Not monthly breakdown (except requested)

    So just input: 👉 Total salary received in the year

    Step 3: If Employer Already Deducts Tax (PAYE)

    If your school deducted tax:

    Use PAYE deduction slip

    Enter total tax already deducted

    Submit return

    You may even:

    Pay zero additional tax

    Or receive tax credit

    Important Tip for Teachers / Irregular Salary Workers

    You can file using:

    Payslips

    Bank statement

    Employer letter (optional)

    Even if salary was inconsistent, you will not be penalized — this is normal.

    Simple Rule

    👉 No salary received = No tax for that period

    👉 Half salary = Tax on half income

    👉 Full salary = Tax on full income

    See less
  3. Rose
    Starter Profile Credentials

    Tax is NOT calculated monthly. 👉 It is calculated on your total income for the whole year Let Me Explain With a Simple Story Mama Ngozi sells tomatoes. Some months: • she makes ₦100,000 Some months: • ₦50,000 One month: • ₦0 At the end of the year… Government does NOT ask: “Why was August zero?” TheRead more

    Tax is NOT calculated monthly.

    👉 It is calculated on your total income for the whole year

    Let Me Explain With a Simple Story

    Mama Ngozi sells tomatoes.

    Some months:

    • she makes ₦100,000
    Some months:
    • ₦50,000
    One month:
    • ₦0

    At the end of the year…

    Government does NOT ask:

    “Why was August zero?”

    They ask:

    👉 “How much did you make in total this year?”

    Oya… Relax Let Me Explain

    Your Situation (Teacher Example)

    Let’s break it down:

    • 9 months → full salary
    • 2 months → half salary
    • 1 month → no salary

    Step 1: Calculate Total Annual Income

    Example (Simple Numbers)

    Let’s assume:

    • Full salary = ₦50,000

    Now Calculate:

    • 9 months → 9 × ₦50,000 = ₦450,000
    • 2 months (half) → 2 × ₦25,000 = ₦50,000
    • 1 month (zero) → ₦0

    Total Income

    👉 ₦450,000 + ₦50,000 = ₦500,000

    That ₦500,000 Is What You Will Use

    Not monthly figures.

    Step 2: Use This Total to File

    When filling your tax:

    👉 Enter total annual income

    Step 3: Apply Deductions (If Any)

    If applicable:

    • pension
    • NHF
    • NHIS

    These reduce taxable income.

    Step 4: Submit Your Return

    Through:

    👉 Lagos State Internal Revenue Service
    (or your state tax office)

    Important Thing You Must Know

    Irregular salary:

    ✓ does NOT change your obligation

    It only changes:

    ✓ your total income

    Let Me Be Honest With You

    Many people overcomplicate tax because:

    • income is not stable

    But tax system is simple:

    👉 Total everything and report once

    If You Are a Salary Earner (PAYE)

    Very important.

    Your employer may already:

    ✓ deduct tax monthly

    Even if amounts vary.

    So What You Do

    • confirm total income
    • confirm total tax deducted
    • file return

    Final Truth

    Tax does not care:

    • how many months you worked

    It cares:

    ✓ how much you earned in total

    Let Me Leave You With This

    Stop thinking:

    • “My income is inconsistent, so tax is hard”

    Think:

    ✓ “What is my total for the year?”

    Once you answer that…

    Tax becomes very simple.

    See less

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