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EMPLOYER OF RECORD IN NIGERIA

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Grow your team and business in Nigeria with Pebl’s Employer of Record. Our Global Work Platform™ and Employer of Record in Nigeria manage all of your business’ hiring, payroll, taxes, immigration, and benefits. With our unique expertise, we make it simple for you to hire distributed teams anywhere in the world.

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Nigeria at a glance

Naira, NGN (₦)

Currency

225.08M

Population

1.01B

Economy

HOW EOR CAN HELP YOU

Hiring in Nigeria

Nigeria is the most populous country in all of Africa, with a count of 225 million people. It’s the continent’s economic powerhouse in terms of GDP, with $1 trillion and the 25th-largest economy in the world.

Nigeria’s public debt to GDP ratio remains one of the lowest among countries in its peer group, such as Ghana and Kenya. Nigeria’s ratio rests within the recommended maximum for similar countries by the International Monetary Fund and the World Bank.

Nigeria’s banking sector is becoming highly attractive to foreign investment as it is valued at over $9 billion and the country has more than 200 fintech companies.

Nigeria’s well-known sectors include its abundance of natural resources. Nigeria is the largest crude oil producer in Africa. The country has considerable hydrocarbon resources and it’s the fifth-largest cocoa producer in the world.

Benefits

Nigeria’s public debt to GDP ratio remains one of the lowest among countries in its peer group

Wages

Wages and Salaries in Nigeria

Beginning in 1981, Nigeria has ratified four national minimum wage acts. The most recent in 2019, signed into law by President Muhammadu Buhari, increased the minimum wage in Nigeria to NGN 30,000 (USD 71.11) per month.

Leave

Leave Entitlements in Nigeria

The Nigerian Labor Law states that after 12 months of continuous service, employees are entitled to at least six days of annual leave. In the case of apprentices and employees under the age of 16 years, they are entitled to 12 days of annual leave in Nigeria.

Employment benefits in Nigeria

Several government agency authorities administer Nigeria’s government benefits programs. The Federal Ministry of Employment and Labor provides overall general supervision and administration of cash benefits to Nigerian residents. The Federal Ministry of Health and the National Health Insurance Scheme provide and administer general health benefits and procedures to Nigerian residents. Health maintenance organizations collect contributions from employers and employees to maintain the Nigerian Social Security scheme, which maintains pensions, survivor benefits, short-term disability, long-term disability, health care, and paid leave entitlements.

Taxes

Tax and Social Security in Nigeria

  • Individuals are considered residents when they stay in Nigeria for at least 183 days in any 12-month period.
  • Individuals, who stay in Nigeria with a temporary work permit and spend less than a cumulative 183 days per year, are not liable to pay Nigerian income tax.
  • Non-residents are legally obligated to pay a withholding tax at rates of 5% to 10% on income received in Nigeria.
  • Nigerian residents are lawfully required to pay income tax on their global income.
  • As of 2022, the Nigerian income tax brackets are:
    • First NGN 300,000: 7%
    • Next NGN 300,000: 11%
    • Next NGN 500,000: 15%
    • Next NGN 500,000: 19%
    • Next NGN 1,600,000: 21%
    • Above NGN 3,200,000: 24%
  • The corporate income tax rate in Nigeria is 30%.
Payroll

Payroll in Nigeria

Payroll in Nigeria is tricky. However, with the help of an employer of record in Nigeria, your payroll is processed compliantly and on time.

In Nigeria, the tax year is the calendar year. Tax returns need to be filed no later than May 31.

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