Expand your global workforce in Nigeria
Your guide to the employment landscape, working customs and local labor laws in Nigeria
Capital
Abuja
Currency
Nigerian Naira
Languages
English, Hausa, and Yoruba
GDP per Capita
$2,685
Employer Tax
10-12%
Payroll Frequency
Monthly, Bi-weekly, or weekly
Talent overview
Nigeria, the largest economy in Africa, is considered the 124th freest economy. The country has great potential for further growth as it is rich in resources, including oil, gas, and minerals. Furthermore, Nigeria has an emerging market, expanding in manufacturing, financial, service, communications, technology, and entertainment.
Major economic hubs:
Lagos, Kano, Ibadan
Skills in demand:
Digital Marketing, Sales, Engineering, Banking, Business Management, Customer Service, Software Development
Nigeria
Top local universities in Nigeria
University of Lagos
Ranking
Local: 1
World: 2533
University of Nigeria
Ranking
Local: 2
World: 3796
University of Ibadan
Ranking
Local: 3
World: 3856
Obafemi Awolowo University
Ranking
Local: 4
World: 3908
University of Port Harcourt
Ranking
Local: 5
World: 4002
Top Local Job Boards
LinkedIn, Glassdoor, Jobberman, Delon, Career24
Number of LinkedIn users
8,392,000
Top Recruitment Agencies
Kimberly Ryan, Oscar Temple, FMCG Search, Energi Talent Resourcing, Estrada International Staffing Solutions
Where to find talent
Top Local Job Boards:
Top Local Job Boards
Number of LinkedIn users:
Number of LinkedIn users
Top Recruitment Agencies:
Top Recruitment Agencies:
Salary Data
Below are average monthly salaries for jobs in Nigeria:
| Job Title | Average Monthly Salary (NGN) | Average Monthly Salary (USD) |
| Accounting Manager | 504,000 | 639 |
| Financial Manager | 692,000 | 878 |
| Business Analyst | 422,000 | 535 |
| Project Manager | 387,000 | 491 |
| Customer Service Representative | 126,000 | 160 |
| Developer/Programmer | 313,000 | 397 |
| Sales Manager | 599,000 | 760 |
Employ in Nigeria
Employing in Nigeria
Nigeria is a country with great potential. The country has a large population, a low cost of living, and a young population. The country also has a large pool of educated and skilled workers. As a result, hiring in Nigeria has been a viable option for businesses looking to expand their operations into Africa.
Here are some things to keep in mind when hiring workers in Nigeria.
Employee Contract
Nigeria is a country with many different languages, so employment contracts must be written. The agreement must specify the location of work, duties, working hours, and holidays. The employees must receive their contract within three months of starting their new job. By law, all employment contracts in Nigeria must be in writing and in the employee’s native language.
Public and Provincial Holidays
| Date | Name | Type |
| January 1 | New Year’s Day | National Holiday |
| March 31 | Eid El-Fitr | National Holiday |
| April 1 | Id el Fitr holiday | National Holiday |
| April 18 | Good Friday | National Holiday |
| April 21 | Easter Monday | National Holiday |
| May 1 | Workers’ Day | National Holiday |
| June 7 | Id el Kabir | National Holiday |
| June 8 | Id el Kabir additional holiday | National Holiday |
| June 12 | Democracy Day | National Holiday |
| June 27 | Al-Hijra | Local Holiday |
| August 20 | Isese Day | Local Holiday in Osun |
| September 5 | Id el Maulud | National Holiday |
| October 1 | National Day | National Holiday |
| December 25 | Christmas Day | National Holiday |
| December 22 | Sambisa Memorial Day | Local Holiday in Borno |
| December 26 | Boxing Day | National Holiday |
Leave Compliance
Public and Provincial Holidays
Payroll in Nigeria
Payroll cycle
In Nigeria, payroll is typically done once a month. Some businesses, however, use a weekly or biweekly payroll cycle.
Minimum wage
The current minimum wage in Nigeria is about 70,000 Nigerian Naira per month.
Overtime pay
There is no statutory limit on mandatory overtime or overtime pay. Overtime is to be paid for all work that exceeds the standard working hours specified in the employee and employer agreement. The overtime rate must be agreed upon by both the employer and the employee and must be included in the employment agreement.
How taxes work
Employer Payroll Tax:
| Tax Rate | Contribution |
| 10% | Pension |
| 1% | Industrial Training Fund (For employers having five or more employees, or less than 5 employees but has a turnover of 50 million NGN above) |
| 1% | National Social Insurance Trust Fund |
Employee Payroll Tax:
| Tax Rate | Contribution |
| 8% | Pension |
| 2.5% | National Housing Fund (For employees earning a minimum of 3,000 NGN per annum) |
Employee Income Tax
| Annual Taxable Income
(NGN, Nigerian Nairas) |
Tax Rate (%) |
| 300,000 to 600,000 | 7% |
| Next 300,000 | 11% |
| Next 500,000 | 15% |
| Next 500,000 | 19% |
| Next 1,600,000 | 21% |
| Above 3,200,000 | 24% |
VAT:
Nigeria imposes a 7.5% VAT
Bonus
13th Month Pay:
There are no legal requirements for 13th-month wage payments in Nigeria. On the other hand, Bonuses are frequent at the employer’s discretion.
Employee offboarding
The employment contract can be terminated at any time, for any reason, by either the employee or the employer.
The length of service determines the termination notice period.
| Length of Service | Termination Notice |
| 3 months or less of service | 1 day |
| More than 3 months but less than two years of service | 1 week |
| 2-5 years of service | 2 weeks |
| More than 5 years of service | 1 month |
There is no provision in the Nigerian Labor Law for severance pay. The employer is not required to make any severance payments. Severance pay, on the other hand, may be specified in an employment contract or collective agreement.
Visa and
immigration
Suppose your firm intends to hire in Nigeria. In that case, you must ensure that all of your workers have the necessary visas and permissions to live and work lawfully in Nigeria.
Nigeria’s immigration system offers several work visa options for those seeking employment in the country. The most common type of work visas are as follows:
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Your employment toolkit for Nigeria
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Overtime Pay
Minimum Wage
Overtime Pay
Visa and Immigration
| Type of Visa | Visa Purpose |
| Temporary Work Permit | For short-term technical projects (e.g., installation, maintenance, repairs, and more). This visa allows a person to work in Nigeria for 90 days. |
| Expatriates Quota (For Businesses) | The expatriate quota in Nigeria is the Minister of Interior Affairs’ clearance for foreign-owned or indigenous enterprises to employ or recruit foreign workers or directors to work and reside in Nigeria. |
| Subject to Regularization (STR) Visa | This visa is for Nigerian expats working for people, companies, or the government. It enables entry into Nigeria but requires regularization once there. Once regularized, the foreigner gets his CERPAC/Green Card. |
| Combined Expatriate Residence Permit and Aliens Card (CERPAC) | This visa allows foreigners to work in Nigeria for 90 days to a year. Host enterprises must have an approved expatriate quota to qualify for a CERPAC. |