oghenenoghie/hr-payroll

Compliance-native HR & payroll for Nigeria & Africa, built on the 2026 Nigeria Tax Act. Next.js 16 · React 19 · TypeScript · Supabase monorepo with a versioned, integer-money statutory engine (PAYE, pension, NHF, NHIS, NSITF, ITF, WHT). # Plutus — Compliance-Native Payroll for Nigeria & Africa **Payroll that is correct by construction.** Compliance isn't a feature bolted onto generic payroll software — it *is* the product. Built on the Nigeria Tax Act framework effective **1 January 2026**. Ships as the **Wagebook** app. --- ## Why this exists Nigeria's payroll compliance landscape changed fundamentally on **1 January 2026**. Four Acts signed in June 2025 — the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act — replaced the Personal Income Tax Act and rewrote how every employer calculates, withholds, and remits tax. The reform didn't simplify payroll. It **raised the cost of getting it wrong**: new progressive PAYE bands, a raised tax-free threshold, the Consolidated Relief Allowance replaced by a capped rent relief, mandatory Tax Identification Numbers for every worker, and a digitally-enabled Nigeria Revenue Service that cross-references payroll against bank records. Most employers still run payroll on spreadsheets or tools built for the old code. **Plutus is built from the ground up on the new framework** — correct on day one, current for every reform that follows. Beyond payroll, Plutus covers the full employer surface: employees, departments, branches, job grades, org chart, recruitment, leave & attendance, loans & advances, expenses, benefits, performance, learning, employment-contract e-signature, and a real accounting layer — vendors/bills (Accounts Payable, with recurring bills and batch payment), customers/invoices (Accounts Receivable, with VAT/line items), chart of accounts, general ledger, financial statements, bank reconciliation, fixed assets, and budgets — with role-scoped RLS, an audit log, and salary masking. ## Product architecture — three pillars | Pillar | What it does | |---|---| | **Payroll Core** | Multi-frequency runs, itemised digital payslips, arrear …