Nigeria · Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Employers pay at least the ₦70,000 national minimum wage (more in some states), deduct PAYE income tax for the state revenue service, and remit pension contributions — at least 10% from the employer and 8% from the employee — to each employee's pension fund administrator, as required for employers with three or more staff. They also contribute to the NSITF employee compensation scheme and, above set thresholds, the Industrial Training Fund, and provide health cover under the national health insurance scheme. Hiring foreign staff needs an expatriate quota and residence permits for each position.
- Pay at least the ₦70,000 national minimum wage; some states set more.
- Remit pensions: employer 10%+, employee 8%+, for employers with three or more staff.
- Foreign hires need an expatriate quota and residence permits.
- National Pension Commission (PenCom)
National Pension Commission: the contributory pension scheme.
- National Health Insurance Authority (NHIA)
National Health Insurance Authority.
Government portals
- Corporate Affairs Commission (CAC) — Company registration, annual returns and company searches.
- Nigeria Revenue Service (NRS) — Federal taxes, including company income tax, VAT and the development levy.
- Nigeria Immigration Service eVisa — Online short-visit visa applications, which replaced visas on arrival in 2025.
- Nigeria Data Protection Commission (NDPC) — Data protection registration, guidance and breach notification.