Nigeria
Expert payroll management, tax compliance, and Employer of Record (EOR) solutions in Nigeria. Hire employees without a local entity.
Payroll Currency
Naira (NGN)
Income Tax Range
7% - 24%
Notice Period
1 Month
Standard Work Week
40 Hours
Payroll in Nigeria
Nigeria is Africa's largest economy and most populous nation. The country has a complex tax system including PAYE (Pay As You Earn), Pension contributions, NHF (National Housing Fund), NSITF (Nigeria Social Insurance Trust Fund), and ITF (Industrial Training Fund) levies. ExxForce provides comprehensive payroll management, ensuring 100% compliance with Nigerian labor laws and statutory requirements.
Business Language
English
Capital City
Abuja
Employment Law in Nigeria
Navigating the labor code in Nigeria requires specialized local knowledge. Contracts must be drafted in local languages where applicable and must clearly state terms of probation, working hours, and termination protocols.
- Probation Periods: Standard probation typically ranges from 3 to 6 months depending on seniority and role complexity.
- Termination: Notice period is 1 Month. Procedures are strict; failure to follow local dismissal laws can result in mandatory re-employment or significant severance pay.
- Working Hours: Standard work week is 40 Hours. Overtime regulations apply beyond these hours.
- Annual Leave: Employees are entitled to paid annual leave in addition to public holidays as per Nigeria labor law.
Tax & Social Security in Nigeria
ExxForce manages the following statutory deductions and filings in Nigeria:
Income Tax (PAYE)
Tax rates range from 7% - 24%. Personal Income Tax is withheld at source (PAYE) based on progressive tax brackets.
Social Security
NSITF - 1% employer contribution
Health Insurance
NHIS - 10% employer (3.25% employee)
Pension Contribution
18% (10% employer, 8% employee)
Our Services in Nigeria
Payroll Outsourcing
Complete payroll management including Naira (NGN) payments, payslips, and statutory filings.
Employer of Record (EOR)
Hire employees in Nigeria without setting up a local entity. We handle all compliance.
Tax Compliance
PAYE calculations, tax filings, and annual tax certificates for your Nigeria workforce.
Statutory Reporting
Timely submissions to Nigeria government agencies and regulatory bodies.
Hire in Nigeria Today
ExxForce can have your team legally onboarded in Nigeria in as little as 48 hours without you needing a local entity.
- 100% Local Compliance
- English Support
- 48-Hour Onboarding
Nigeria Quick Facts
Frequently Asked Questions About Payroll in Nigeria
What is the income tax rate in Nigeria?
Income tax in Nigeria ranges from 7% - 24%. ExxForce handles all PAYE calculations and tax filings to ensure compliance with local tax authorities.
Can I hire employees in Nigeria without a local entity?
Yes! ExxForce provides Employer of Record (EOR) services in Nigeria, allowing you to hire employees legally without establishing a local entity. We handle all compliance, payroll, and HR responsibilities.
What statutory contributions are required in Nigeria?
Statutory contributions in Nigeria include: Social Security (NSITF - 1% employer contribution), Health Insurance (NHIS - 10% employer (3.25% employee)), and Pension (18% (10% employer, 8% employee)).
What is the standard work week in Nigeria?
The standard work week in Nigeria is 40 Hours. The notice period for termination is typically 1 Month.
Let's solve your payroll challenges
Our experts are ready to build a customized proposal for your African operations.
Trusted by innovators