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

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