{"id":10952,"date":"2026-10-28T14:51:00","date_gmt":"2026-10-28T14:51:00","guid":{"rendered":"https:\/\/www.truerix.com\/country-guide\/nigeria\/"},"modified":"2026-10-28T16:59:19","modified_gmt":"2026-10-28T16:59:19","slug":"nigeria","status":"publish","type":"page","link":"https:\/\/www.truerix.com\/zh\/country-guide\/nigeria\/","title":{"rendered":"Hiring in Nigeria"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1372.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><style>.cpw{width:100vw;margin-left:calc(50% - 50vw);font-family:Inter,system-ui,sans-serif;color:#0B1B33;background:#fff}.cph{background:radial-gradient(ellipse at 70% 30%,#16305A 0%,#0B1B33 60%,#060F1F 100%);color:#fff;padding:72px 0 56px}.cpin{max-width:1180px;margin:0 auto;padding:0 40px;box-sizing:border-box}.cpbc{font-size:13px;letter-spacing:2px;color:#C9A24D;font-weight:600;margin:0 0 14px;text-transform:uppercase}.cpbc a{color:#C9A24D;text-decoration:none}.cph h1{font-size:clamp(34px,4vw,52px);line-height:1.1;margin:0 0 16px;color:#fff;font-weight:700;letter-spacing:-.5px}.cph p.cpl{font-size:18px;line-height:1.6;color:#B9C6DA;max-width:760px;margin:0 0 36px}.cpfs{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}.cpf{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.12);border-radius:14px;padding:16px 18px}.cpk{font-size:12px;letter-spacing:1px;text-transform:uppercase;color:#9FB0C9;margin-bottom:6px}.cpv{font-size:17px;font-weight:600;color:#fff;line-height:1.35}.cpb{display:grid;grid-template-columns:240px minmax(0,1fr);gap:48px;padding:56px 0 24px}.cpnav{position:sticky;top:110px;align-self:start;display:flex;flex-direction:column;gap:2px;border-left:2px solid #E6EAF0}.cpnav a{font-size:14px;color:#5A6B85;text-decoration:none;padding:7px 14px}.cpnav a:hover{color:#0B1B33;border-left:2px solid #C9A24D;margin-left:-2px}.cps{margin:0 0 44px;scroll-margin-top:110px}.cps h2{font-size:28px;font-weight:700;margin:0 0 16px;color:#0B1B33;letter-spacing:-.3px}.cps h3{font-size:19px;font-weight:600;margin:22px 0 8px;color:#0B1B33}.cps p,.cps li{font-size:16px;line-height:1.7;color:#33415C}.cps ul{padding-left:20px;margin:0 0 12px}.cpt{width:100%;border-collapse:collapse;margin:8px 0 16px;font-size:15px}.cpt th,.cpt td{border-bottom:1px solid #E6EAF0;padding:11px 12px;text-align:left;vertical-align:top;line-height:1.5}.cpt th{width:42%;font-weight:600;color:#0B1B33;background:#F6F8FB}.cpt td{color:#33415C}.cpcta{background:#0B1B33;color:#fff;border-radius:20px;padding:36px 40px;display:flex;gap:28px;align-items:center;justify-content:space-between;margin:12px 0 44px}.cpcta h3{color:#fff;font-size:24px;margin:0 0 8px}.cpcta p{color:#B9C6DA;margin:0;font-size:16px;line-height:1.6}.cpcta a{flex:none;display:inline-block;white-space:nowrap;line-height:1.2;padding:15px 28px;border-radius:30px;background:#C9A24D;color:#0B1B33;font-weight:700;text-decoration:none;font-size:15px}.cpsrc{border-top:1px solid #E6EAF0;padding:24px 0 64px;font-size:13px;color:#5A6B85;line-height:1.7}.cpsrc a{color:#1E4A86;word-break:break-word}@media (max-width:900px){.cpfs{grid-template-columns:repeat(2,minmax(0,1fr))}.cpb{grid-template-columns:1fr}.cpnav{display:none}.cpin{padding:0 20px}.cpcta{flex-direction:column;align-items:flex-start;padding:28px}}<\/style>\n<div class=\"cpw\">\n<div class=\"cph\">\n<div class=\"cpin\">\n<p class=\"cpbc\"><a href=\"\/zh\/country-guide\/\">\u56fd\u5bb6\u5408\u89c4\u767e\u79d1<\/a> \u00b7 Africa<\/p>\n<h1>Hiring in Nigeria<\/h1>\n<p class=\"cpl\">A practical guide to employing staff in Nigeria \u2014 contracts, leave, termination, payroll and employer costs, including the new personal income tax regime from 2026.<\/p>\n<div class=\"cpfs\">\n<div class=\"cpf\">\n<div class=\"cpk\">Currency<\/div>\n<div class=\"cpv\">Nigerian naira (NGN)<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Payroll cycle<\/div>\n<div class=\"cpv\">Monthly<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Employer contributions<\/div>\n<div class=\"cpv\">Pension 10% + NSITF 1% + ITF 1%<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Minimum wage<\/div>\n<div class=\"cpv\">\u20a670,000 \/ month<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Top PAYE rate<\/div>\n<div class=\"cpv\">25%<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Tax year<\/div>\n<div class=\"cpv\">Calendar year<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Language<\/div>\n<div class=\"cpv\">English<\/div>\n<\/div>\n<div class=\"cpf\">\n<div class=\"cpk\">Truerix presence<\/div>\n<div class=\"cpv\">Own entity (NGI Solution)<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"cpin\">\n<div class=\"cpb\">\n<nav class=\"cpnav\"><a href=\"#contracts\">Employment contracts<\/a><a href=\"#hours\">Working hours<\/a><a href=\"#pay\">Minimum wage<\/a><a href=\"#leave\">Leave and holidays<\/a><a href=\"#termination\">Notice and termination<\/a><a href=\"#payroll\">Payroll and employer costs<\/a><a href=\"#benefits\">Benefits and practice<\/a><a href=\"#truerix\">Hire with Truerix<\/a><\/nav>\n<div>\n<section id=\"contracts\" class=\"cps\">\n<h2>Employment contracts<\/h2>\n<p>Under the Labour Act, employers must give a written statement of terms within 3 months of starting. In practice, written contracts are issued on day one. The Labour Act mainly protects &#8220;workers&#8221; in manual and clerical roles; managerial staff rely largely on their contracts.<\/p>\n<ul>\n<li>Probation is contractual (commonly 3\u20136 months).<\/li>\n<li>Expatriates need an expatriate quota approval and a work permit (CERPAC \/ residence permit).<\/li>\n<li>Employers with 5 or more employees must register with the Industrial Training Fund.<\/li>\n<\/ul>\n<\/section>\n<section id=\"hours\" class=\"cps\">\n<h2>Working hours<\/h2>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>Standard hours<\/th>\n<td>Set by contract \u2014 typically 40 hours a week (8 hours a day, Monday to Friday)<\/td>\n<\/tr>\n<tr>\n<th>Overtime<\/th>\n<td>Paid as agreed in the contract or collective agreement<\/td>\n<\/tr>\n<tr>\n<th>Rest<\/th>\n<td>At least one day of rest per week<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"pay\" class=\"cps\">\n<h2>Minimum wage<\/h2>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>National minimum wage<\/th>\n<td>\u20a670,000 per month (Minimum Wage Amendment Act 2024)<\/td>\n<\/tr>\n<tr>\n<th>Tax exemption<\/th>\n<td>Employees earning no more than the minimum wage are exempt from PAYE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"leave\" class=\"cps\">\n<h2>Leave and holidays<\/h2>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>Annual leave<\/th>\n<td>At least 6 working days after 12 months&#8217; continuous service (Labour Act); 15\u201320 days is market practice<\/td>\n<\/tr>\n<tr>\n<th>Sick leave<\/th>\n<td>Up to 12 working days a year on full pay, with a medical certificate<\/td>\n<\/tr>\n<tr>\n<th>Maternity<\/th>\n<td>12 weeks under the Labour Act with at least 50% pay; 16 weeks on full pay is common practice and applies in the public sector<\/td>\n<\/tr>\n<tr>\n<th>Paternity<\/th>\n<td>Not statutory in the private sector (14 days in the federal public sector)<\/td>\n<\/tr>\n<tr>\n<th>Public holidays<\/th>\n<td>Around 12 days a year, including Muslim and Christian holidays<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"termination\" class=\"cps\">\n<h2>Notice and termination<\/h2>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>Notice (Labour Act)<\/th>\n<td>1 day (up to 3 months&#8217; service), 1 week (3 months \u2013 2 years), 2 weeks (2\u20135 years), 1 month (5 years or more); contracts usually provide longer notice<\/td>\n<\/tr>\n<tr>\n<th>Pay in lieu<\/th>\n<td>Allowed<\/td>\n<\/tr>\n<tr>\n<th>Redundancy<\/th>\n<td>Employers must inform the trade union, apply &#8220;last in, first out&#8221; where possible, and negotiate redundancy pay<\/td>\n<\/tr>\n<tr>\n<th>Fair procedure<\/th>\n<td>The National Industrial Court increasingly requires a valid reason and fair hearing, in line with ILO standards<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"payroll\" class=\"cps\">\n<h2>Payroll and employer costs<\/h2>\n<p>PAYE is remitted monthly to the State Internal Revenue Service of the state where the employee lives, by the 10th of the following month.<\/p>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>Pension (Contributory Pension Scheme)<\/th>\n<td>Employer 10% + employee 8% of basic, housing and transport allowances (3+ employees)<\/td>\n<\/tr>\n<tr>\n<th>NSITF (employee compensation)<\/th>\n<td>1% of payroll, paid by the employer<\/td>\n<\/tr>\n<tr>\n<th>ITF<\/th>\n<td>1% of payroll (5+ employees or turnover above \u20a650 million)<\/td>\n<\/tr>\n<tr>\n<th>National Housing Fund<\/th>\n<td>2.5% of basic salary, deducted from the employee<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Personal income tax from 1 January 2026 (Nigeria Tax Act 2025)<\/h3>\n<table class=\"cpt\">\n<tbody>\n<tr>\n<th>First \u20a6800,000<\/th>\n<td>0%<\/td>\n<\/tr>\n<tr>\n<th>Next \u20a62,200,000 (to \u20a63 million)<\/th>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<th>Next \u20a69,000,000 (to \u20a612 million)<\/th>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<th>Next \u20a613,000,000 (to \u20a625 million)<\/th>\n<td>21%<\/td>\n<\/tr>\n<tr>\n<th>Next \u20a625,000,000 (to \u20a650 million)<\/th>\n<td>23%<\/td>\n<\/tr>\n<tr>\n<th>Above \u20a650 million<\/th>\n<td>25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The old Consolidated Relief Allowance has been replaced by a rent relief of 20% of annual rent, up to \u20a6500,000.<\/p>\n<\/section>\n<section id=\"benefits\" class=\"cps\">\n<h2>Benefits and practice<\/h2>\n<ul>\n<li>A 13th-month salary is common but not statutory.<\/li>\n<li>Group life insurance is mandatory for employees under the Pension Reform Act.<\/li>\n<li>Health insurance (HMO cover) and housing and transport allowances are standard parts of the pay package.<\/li>\n<\/ul>\n<\/section>\n<section id=\"truerix\" class=\"cps\">\n<div class=\"cpcta\">\n<div>\n<h3>Hire in Nigeria with Truerix<\/h3>\n<p>Truerix employs your Nigerian staff through our own local entity \u2014 compliant contracts, PAYE under the new tax law, pension remittances, NHF, NSITF and ITF handled for you.<\/p>\n<\/div>\n<p><a href=\"\/zh\/contact\/\">\u83b7\u53d6\u56fd\u5bb6\u62a5\u4ef7<\/a><\/div>\n<\/section>\n<div class=\"cpsrc\"><strong>Last reviewed:<\/strong> October 2026. This guide is general information, not legal or tax advice. Rates and thresholds change regularly; Truerix confirms the current position before every hire.<br \/><strong>Sources:<\/strong> <a href=\"https:\/\/taxsummaries.pwc.com\/Nigeria\/Individual\/Taxes-on-personal-income\" target=\"_blank\" rel=\"noopener\">PwC Tax Summaries \u2013 Nigeria personal income tax<\/a> \u00b7 <a href=\"https:\/\/payspace.com\/blog\/nigeria-tax-reform-2026\" target=\"_blank\" rel=\"noopener\">PaySpace \u2013 Nigeria tax reform 2026<\/a> \u00b7 <a href=\"https:\/\/www.pencom.gov.ng\/\" target=\"_blank\" rel=\"noopener\">National Pension Commission (PenCom)<\/a> \u00b7 <a href=\"https:\/\/itf.gov.ng\/\" target=\"_blank\" rel=\"noopener\">Industrial Training Fund<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Hiring in Nigeria: new PAYE bands under the Nigeria Tax Act 2025, \u20a670,000 minimum wage, pension, NHF, NSITF and ITF contributions, leave and notice rules \u2014 and how Truerix employs your team through its own entity.<\/p>","protected":false},"author":1,"featured_media":0,"parent":9826,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"class_list":["post-10952","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/pages\/10952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/comments?post=10952"}],"version-history":[{"count":2,"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/pages\/10952\/revisions"}],"predecessor-version":[{"id":10979,"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/pages\/10952\/revisions\/10979"}],"up":[{"embeddable":true,"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/pages\/9826"}],"wp:attachment":[{"href":"https:\/\/www.truerix.com\/zh\/wp-json\/wp\/v2\/media?parent=10952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}