Glossary — PayTrove user guide

13th-month run: An off-cycle run for a 13th-month payment; PAYE is worked out the same way as for a bonus run.
Active employee: An employee who is not marked inactive and whose leaving date has not passed. Active employees are metered for billing.
Admin seat: A staff login (Admin, Preparer or Viewer), bought in advance on troveuniverse.com. Employee self-service logins are free.
Approval memo: The preparer's note to the approver, saved with the run.
Chargeable income: Annual income less pension, NHF and rent relief; the PAYE bands are applied to it.
Cumulative PAYE: PAYE worked out on the projected income for the whole tax year, less tax already deducted, so that raises, bonuses, joiners and leavers come out right.
Daily-rated worker: A casual worker paid a daily rate × the days worked entered on each month's run. PAYE applies; pension, NHF and NSITF only if switched on for the worker.
Development levy: A state levy of ₦100 to ₦500 per employee per year, deducted through PAYE and filed with the annual return.
Draft / approved / reversed: The states of a payroll run. Only approved runs count toward tax, remittances, reports and payslips.
Form H1: The employer's annual return of emoluments, filed with each state IRS by 31 January.
Garnishment: A deduction the employer must pay to a third party: a court or maintenance order, a tax demand, union dues or a co-operative contribution.
IRS: State Internal Revenue Service. PAYE goes to the IRS of the employee's state of residence.
ITF: Industrial Training Fund levy: 1% of annual payroll for employers with 5+ employees or ₦50m+ turnover, due by 1 April.
NHF: National Housing Fund: 2.5% of basic salary; voluntary for private-sector employees.
NHIA: National Health Insurance Authority; health cover is mandatory at 5+ employees.
NIN: National Identification Number (11 digits).
NSITF: Nigeria Social Insurance Trust Fund (Employee Compensation Scheme): 1% of monthly regular payroll, paid by the employer.
NUBAN: The 10-digit Nigerian bank account number.
Off-cycle run: A run that pays only one-off items (for example a bonus or a settlement), not salaries. PAYE on it is worked out on the whole year.
PCRS / PSSP: PenCom's Contribution Remittance System, used through a PenCom-approved Payment Solution Service Provider.
PFA / RSA PIN: Pension Fund Administrator; Retirement Savings Account PIN (PEN + 12 digits).
Proration: Paying part of a month's pay for the days actually employed.
Recovery code: A one-time code that replaces the authenticator app if the phone is lost.
Rent relief: 20% of annual rent, capped at ₦500,000, deducted from income before tax when the employee has declared their rent.
Self-service: The Employee role: own payslips, leave and contact details only.
Settlement: A leaver's final off-cycle run: leave pay, notice pay, gratuity, compensation and recoveries.
Tax ID: The 13-digit tax identification number that replaced the TIN on 1 January 2026.
TroveUniverse: The portal at troveuniverse.com where TroveSuite subscriptions (AuditTrove, BookTrove, PayTrove, SQMTrove) are bought and managed.
Two-factor: Signing in with a password and a six-digit code from an authenticator app.