Skip to content
CadreCadre Help Centre

Remittances

A remittance is an amount a legal employer owes an authority from one locked run: PAYE to a state, pension to a pension fund administrator, NHF or NSITF. Cadre works out what is due and when. You pay the authority, then record the remittance in Cadre.

Who can see remittances: Owner, Payroll admin, Payroll approver.

Who can produce schedules and record remittances: Owner, Payroll admin.

Produce the statutory schedules

Section titled “Produce the statutory schedules”
  1. Open the locked run and go to Outputs → Statutory schedules.
  2. Choose Produce schedules.
  3. Check the Exceptions column. Open a schedule to see each exception, such as a missing TIN, RSA PIN, NHF number or employer registration.
  4. Correct each person’s record or the legal employer’s registrations, then choose Produce schedules again.
  5. Download each schedule to file with the authority.

Cadre produces one PAYE schedule for each state, one pension schedule for each pension fund administrator, an NHF schedule and an NSITF schedule. Every schedule is filed under the legal employer’s registrations, never the payroll operator’s. The spreadsheets use Cadre’s standard layout.

Each schedule with an amount to pay becomes a remittance, with its due date. You can produce the schedules again to pick up corrections until you record a remittance from the run. After that, they can’t be produced again.

The Statutory schedules tab of a locked run listing PAYE, pension, NHF and NSITF schedules with people, employee and employer amounts, totals and exceptionsThe Statutory schedules tab of a locked run listing PAYE, pension, NHF and NSITF schedules with people, employee and employer amounts, totals and exceptions

When each one is due

Section titled “When each one is due”

Due dates follow the law as Cadre reads it:

Obligation Due
PAYE By the 10th of the month after the pay period. The late-remittance penalty under the Nigeria Tax Administration Act 2025 runs from the 21st.
Pension Within 7 working days after salary is paid (Pension Reform Act 2014). Cadre takes salary as paid on the last day of the pay period, and counts working days as Monday to Friday, less your organisation’s public holidays.
NHF Within one month of the deduction on payday (National Housing Fund Act). Cadre takes the deduction as made on the last day of the pay period, so NHF is due one calendar month later. Where the next month is shorter, it’s due on that month’s last day.
NSITF By the 16th of the month after the pay period.

If a PAYE, NHF or NSITF due date falls on a Sunday or a public holiday, it moves to the next day that is neither (Interpretation Act). A Saturday doesn’t move it.

Cadre uses the public holidays you’ve set up. Keep them up to date: see Public holidays. On the Remittances page, point to a due date to see the rule it was worked out by.

Track what’s due

Section titled “Track what’s due”

Go to Payroll → Remittances. Each row shows the Legal employer, the Obligation, the Period, the Due date, the Amount due, the Status and what is Outstanding. Filter by status and by due date. Use Optional remittance columns to show the group (the state or pension fund administrator), when it was remitted, the reference and the amount remitted, and export the list.

The status is one of:

  • Due: not yet recorded, and the due date hasn’t passed.
  • Overdue: not yet recorded, and the due date has passed.
  • Remitted: recorded.
The Remittances page listing each legal employer's obligations by period with due date, amount due, status and outstanding amountThe Remittances page listing each legal employer's obligations by period with due date, amount due, status and outstanding amount

Record a remittance

Section titled “Record a remittance”

Cadre doesn’t pay the authorities. Pay each one from your bank as you normally would, then record it.

  1. On Remittances, choose Record on the row.
  2. Check the summary at the top of the dialog: the legal employer, the obligation and the period.
  3. Enter Remitted on, the Payment reference or receipt number and the Amount remitted (₦), exactly as on the receipt.
  4. Choose Record remittance.

If the amount differs from the amount due, Cadre records it and tells you how much is still outstanding, or how much more than the amount due was remitted.

The statutory liability report

Section titled “The statutory liability report”

Reports → Statutory liability shows what each legal employer owes each authority for each pay period, and how much has been remitted: the Amount due, Remitted, Outstanding, the earliest due date and how many are Overdue. Choose a range of months. It’s built from the remittances of locked runs, so parallel runs never appear.

The Statutory liability report listing each legal employer's obligations by period with amount due, remitted, outstanding and overdueThe Statutory liability report listing each legal employer's obligations by period with amount due, remitted, outstanding and overdue

See Reports for the other reports.

Section titled “Related”