Nigeria is Africa's largest market, with a young, English-speaking, tech-forward workforce. All-in employer cost runs around 1.1x the gross salary. Here is what to know before your first Nigerian hire.
Employment runs under the Labour Act plus pension and industrial-training statutes, with written contracts and mandatory pension enrolment for larger employers. A 13th-month payment is a common custom.
Employer costs are moderate, around 12%, driven by the pension contribution plus small employee-compensation and training levies.
Pension enrolment applies to employers above a size threshold, and the training levy applies above a turnover threshold, so obligations depend on scale.
Employees pay PAYE income tax under the state tax authorities plus their pension share, withheld at source. Withholding is the employer's responsibility, which under EOR means ours.
*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.
Compliant Nigerian employment contract, payroll, and pension, handled. One invoice, flat $399 per month.