Nigeria · Employment & Labor
Hiring rules, employment contracts, payroll, social insurance, and EOR options.
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The national minimum wage is ₦70,000 a month under the 2024 Act, which moved reviews to every three years; the government says the next review is due in June 2027, and some states pay more. The Labour Act gives workers it covers at least six working days of paid annual leave after twelve months' service. Under the Pension Reform Act, employers with three or more staff contribute at least 10% of monthly emoluments and employees at least 8% to a retirement savings account of the employee's choice. Employers also pay the employee compensation contribution to NSITF and, above set thresholds, the Industrial Training Fund levy.
- National minimum wage: ₦70,000 a month; next review due June 2027.
- Pensions: employer at least 10% and employee at least 8% of monthly emoluments.
- At least six working days' paid annual leave after twelve months, for workers the Labour Act covers.
- National Pension Commission (PenCom)
National Pension Commission: the contributory pension scheme.
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.