Since 1 Jan 2026, a person's Tax ID has been linked to their NIN. That gives HR a reason to check that the NIN details on file are right, before a mismatch turns into a stuck record.
This checklist is for employers and HR teams. It is not tax or legal advice, so ask your accountant what your payroll needs. It is part of our NIN and NIMC guides.
What the Tax ID is for
The Nigeria Revenue Service (NRS), formerly FIRS, says a valid Tax ID is needed for services including banking, employment records, government contracts and statutory filings. It is issued by the NRS and the Joint Revenue Board (JRB), jointly. The old TIN was replaced by the new Tax ID from 1 Jan 2026.
For an employee, the Tax ID is linked to their NIN. Guides describe it as a separate number, usually 13 digits. Our guide on how to find your Tax ID number shows the steps, and what the Tax ID is used for explains why it matters.
A message you can send staff
Please look up your Tax ID at taxid.nrs.gov.ng. It asks for your NIN, first name, last name and date of birth as held by NIMC. Type your names exactly as your NIN slip prints them, then send HR the Tax ID it returns. Please do not send your NIN slip in a group chat.
Each person searches for their own record. HR should not search for staff.
The checklist
- Ask each person to look up their own Tax ID. The lookup needs the person's own NIN details.
- Collect the Tax ID, not the slip, where you can. A NIN slip shows more personal detail than a Tax ID number does.
- Ask staff to check their NIN record. They can download the slip in NINAuth at ninauth.nimc.gov.ng for free, then compare names and dates of birth with payroll.
- Sort the differences. Note whether the payroll entry or the NIN record is the one that is wrong.
- Send NIN fixes to NIMC. The employee applies on the self-service portal at selfservicemodification.nimc.gov.ng. It is their record and their account.
- Record the numbers safely. Follow the tips below.
Who fixes what
| Difference found | Who fixes it | Cost |
|---|---|---|
| Payroll spelling differs, NIN record correct | HR corrects payroll | Nothing from NIMC |
| NIN record shows a wrong name | The employee, through a NIN modification | ₦2,000 |
| NIN record shows a wrong date of birth | The employee, once only | ₦28,574 |
Names and dates of birth must match the NIN record exactly for the Tax ID lookup to work. If a staff member's search fails, point them to Tax ID lookup not matching your NIN and wrong details on your NIN slip.
Handle the numbers with care
- Collect only what you need.
- Keep NINs and Tax IDs somewhere with limited access.
- Do not pass them around in group chats or email threads.
- Delete screenshots once you have recorded the number.
Do not force a match
Never ask an employee to change their date of birth so that it matches payroll. NIMC allows a date of birth change only once, and it costs ₦28,574. A rushed change can leave the person with a wrong record for good.
If the employee is unsure which date is right, they should compare the NIN record with their earliest birth document first. Our post on NIN and BVN showing different dates of birth walks through it.
Common mistakes
- Searching for staff Tax IDs on their behalf. The lookup needs the person's own details.
- Collecting NIN slips over chat. Ask for the Tax ID, and keep any slip copy under lock.
- Treating the Tax ID and the NIN as one number. They are linked, but guides describe separate numbers.
- Fixing payroll to match a wrong NIN record. Check the earliest document first.
- Waiting until a bank or a tender asks. Sort mismatches out before someone is waiting on the answer.
Staff whose NIN record needs a correction can start a NIN modification with Docufy. It collects their details in the right format, a vetted partner firm files it, and NIMC decides it. A NIN modification needs no office visit unless the person changes their photo. For the wider tax picture, see the NRS tax guides.