Capital
Abuja
Population
216.8 million
Languages
English
Timezone
UTC +1
Work week
40 hours
Employer taxes
varies
Currency
Nigerian Naira (NGN)
Payroll cycle
(bi-)weekly or monthly
EMBAUCHEZ N'IMPORTE OÙ
Embauchez des employés à l'étranger sans créer d'entités juridiques
Embauchez, gérez et payez des freelances dans le monde entier
PAYEZ PARTOUT
Consolidation de la paie à l'international
Standardisez vos opérations de paie dans tous vos pays
Services de paie internationale
Externalisez votre gestion de paie multi-pays
Payez votre équipe dans le monde entier
Devenez un partenaire
Rejoignez notre réseau de partenaires de paie locaux
X
Devenez un partenaire affilié de Lano et commencez à toucher des commissions
Découvrez l'écosystème d'intégrations et de partenaires de Lano
Découvrez comment Lano peut vous aider à développer et à payer votre équipe internationale.
EMPLOI MONDIAL
Recrutez les meilleurs talents n'importe où
Recrutez des employés dans des pays où vous n'avez pas d'entité légale
Se développer à l'international
Testez de nouveaux marchés sans les risques ou les coûts de l'ouverture d'entités locales.
Délocalisez et fidélisez vos employés
Conservez les talents qui partent vers d'autres pays
Transformez les freelances en employés
Incorporez des freelances à temps plein en conformité
PAIEMENTS GLOBAUX
Consolidez la paie à niveau mondial
Gérez les salaires de vos entités et de vos prestataires en un même endroit.
Créer un service de paie dans de nouveaux pays
Mise en place et gestion de la paie en toute conformité dans n'importe quel pays
Changez de prestataire de paie local
Remplacez les prestataires peu performants par des partenaires de Lano.
Effectuez des paiements internationaux
Payez votre personnel en devises locales
TÉMOIGNAGES
Découvrez comment PrestaShop s'est étendu dans quatre pays en à peine six mois grâce à Lano.
RESSOURCES
Tout ce que vous devez savoir pour embaucher des personnes dans le monde entier
Apprenez les meilleures pratiques pour gérer la paie à l'échelle mondiale
Tout ce que vous devez savoir pour embaucher des personnes dans le monde entier
Couverture de paiements de Lano
Comparez les coûts de paiement à l'échelle mondiale avec Lano
FORMATION
Apprenez à utiliser et à profiter au maximum de Lano
Restez informé de l'actualité de Lano, de son contenu et de plus de choses
Parcourez notre glossaire de termes relatifs à la paie et aux ressources humaines
Learn all you need to know about global payroll and hiring
Devenez un expert en recrutement et en gestion de la paie mondial
Gain insights into how much it costs to hire remotely in a country
Tarifs
EMBAUCHEZ N'IMPORTE OÙ
PAYEZ PARTOUT
Devenez un partenaire
EMPLOI MONDIAL
PAIEMENTS GLOBAUX
RESSOURCES
Tarifs
English
Français
Deutsch
Español
Disclaimer
This country guide is for general informational purposes only and should not be construed as legal advice, nor as binding based on your relationship with Lano. When using Lano's solutions, the specifics may depend on your EOR and Payroll setup with our partners. Although we update this guide regularly, it may not reflect current legal developments. Lano Software GmbH disclaims any liability for any actions you take or refrain from taking based on the content contained in this country guide.
With low labour costs and English being the official language, Nigeria sure is an attractive option for international companies searching for new hires to join the ranks of their remote teams. What’s more, Nigeria is one of the fastest growing economies in Africa which makes it the perfect gateway to explore business opportunities in the African market.
It is legally required to draft a written employment contract when hiring an employee who falls under the regulations of Nigeria’s Labour Act which includes workers performing manual labour as well as those with clerical duties. The contract should provide at least the following information:
Identification of both parties
Date of commencement (and employment duration for temporary contracts)
Workplace
Type of employment and description of the role as well as duties and responsibilities
Salary and additional compensation as well as period of payment
Working hours and overtime regulations
Total number of holidays
Notice periods for employment termination
Both permanent and fixed-term contracts are possible.
As there are no rules concerning the length of trial periods, employers and employees are free to define a probation period as they wish. Probationary periods between three and six months are common.
Get expert guidance from the Lano team to compare your options and keep growing.
Although there is no legal limit on working hours, a standard working week in Nigeria comprises 40 hours. It is, however, mandatory to give employees at least one proper rest day per week as well as a one-hour break during shifts that are longer than six hours.
There is no legislation when it comes to overtime work either. Therefore, employers and employees should agree on a reasonable limit for overtime work as well as on appropriate overtime pay. Both should be detailed in the employment contract. Depending on the industry, there might be a collective agreement in place which sets the standards for overtime work in the sector.
Employees in Nigeria can either be paid monthly, weekly or bi-weekly.
Currently (February 2023), Nigeria’s national minimum wage is set at NGN 30,000 per month.
Paid sick leave is limited to 12 days per year.
Despite there being no legal obligation to do so, many companies in Nigeria offer their employees performance-based or annual bonuses.
Employees and employers in Nigeria are subject to the following tax and social security contribution rates (last review February 2023):
Employers
30%
30% corporate tax rate (for companies with a turnover of more than NGN 100 million)
7.5% VAT (standard rate)
Employees
up to 24%
Individual income tax rates range from
7% to 24% *
Employers
varies
Employers contribute to:
Pension insurance: 10 (only companies with more than 15 employees)
Health insurance: 10% (only companies with more than 10 employees)
Employee’s Compensation Fund (ECF): 1%
Industrial Training Fund (ITF): 1% (not all employers)
Employees
15.5%
15.5% of employee salary, of which:
8% pension
5% health insurance
2.5% National Housing Fund (NHF) (only on income exceeding NGN 3,000 per year)
* Read more
Individual income is taxed progressively based on the following tax brackets (figures show annual income):
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%
After having completed their first year of service, employees are entitled to at least six days of paid annual leave. In addition, there are eleven public holidays (including two celebrations stretching over two days) on which employees receive a paid day off.
Female employees may take twelve weeks of paid maternity leave which can start up to six weeks before the intended date of birth. The pay rate during maternity leave is 50% of the employee’s usual wages. After maternity leave, mothers are allowed to take two 30-minute breaks per day in order to nurse their child.
There is no legal entitlement to paternity leave but some regions have introduced a paternity leave allowance.
Nigerian labour law does not provide for any parental leave.
Additional employee benefits granted by many companies include additional pension plans, private health or life insurance.
Similar to the U.S., Nigerian law considers employment to be ‘at will’ which means that both employee and employer may terminate the employment relationship at any given moment without having to indicate a cause. However, employers have to respect the following notice periods:
up to 3 months of service: 1 day
up to 2 years of service: 1 week
up to 5 years of service: 2 weeks
more than 5 years of service: 1 month
Pay in lieu of notice is possible. No notice must be given if the employee is dismissed for a just cause such as gross misconduct or criminal offence. There is no statutory requirement to provide severance pay for dismissed employees but many companies do so anyway.
Ce guide de pays est destiné à des fins d'information uniquement et ne doit pas être interprété comme un conseil juridique. Le contenu de ce guide contient des informations générales et malgré le fait que nous le mettions à jour régulièrement, il peut ne pas correspondre aux développements juridiques actuels. Lano Software GmbH décline toute responsabilité concernant les actions que vous entreprenez ou vous abstenez d'entreprendre sur la base du contenu de ce guide de pays.
Des contrats conformes jusqu’à l’onboarding, tout ce qu’il vous faut pour constituer la meilleure équipe du monde.
Obtenez des conseils pour développer des entreprises à l'échelle mondiale. Rejoignez dès maintenant plus de 50 000 inscrits!
© Lano Software GmbH 2024
English
Français
Deutsch
Español