Hire in Nigeria

Typical time to hire

1-2 weeks for contractor, 2-4 weeks for full-time

Entity requirement

Nigerian limited company (registration at CAC). Branch or subsidiary for foreign companies.

EOR available

Yes — from $399/employee/month through a Corpshore entity

Contractor of record

Yes — from $39/worker/month

Standard workweek

40 hours (typical); Labour Act refers to normal working hours set by agreement

Maximum weekly hours

48 hours

Minimum annual leave

6 working days after 12 months (Labour Act); 12+ days typical in practice

Public holidays

11 per year

Maternity leave

12 weeks (6 before + 6 after), 50% of salary (Labour Act)

Paternity leave

No statutory provision; some companies offer 2-5 days

Notice period

1-3 months depending on contract and seniority. 1 week for contracts under 2 years, 1 month for 2-5 years, 3 months for 5+ years (Labour Act).

Severance

No statutory severance; contractual terms apply. Many collective agreements provide termination benefits.

Probation

Typically 3-6 months (contractual, not statutory)

Overtime rules

No statutory overtime premium. Overtime pay governed by contract or collective agreement.

Income tax range

7% to 24% (Personal Income Tax Act)

Corporate tax

30% (companies with turnover above NGN 100M); lower rates for SMEs

Social contributions

Pension (Contributory Pension Scheme): 8% employer + 8% employee (minimum). NHF: 2.5% employee. ITF: 1% employer.

VAT / GST

7.5% (VAT)

Tax year

Calendar year (Jan-Dec)

Treaty network

~15 tax treaties; limited but growing

Worker classification

Labour Act distinguishes between employees and independent contractors based on control, tools, and integration. Enforcement is evolving but classification disputes are handled by the National Industrial Court.

Data protection

Nigeria Data Protection Regulation (NDPR, 2019), replaced by Nigeria Data Protection Act (NDPA, 2023). Nigeria Data Protection Bureau (NDPB) enforces. Mandatory data protection impact assessments for processors.

Right to work

Expatriate quota approval (EQ) and Combined Expatriate Residence Permit and Alien Card (CERPAC) required for foreign workers.

Non-compete

Generally enforceable if reasonable. Nigerian courts apply English common law principles: restraint must be limited in time, geography, and scope.

Collective bargaining

Protected under the Trade Unions Act. Union density varies by sector; strong in oil and gas, banking, and public sector.

NIBSS (Nigeria Inter-Bank Settlement System) handles interbank transfers. Mobile money is growing rapidly. Wise supports NGN payouts. USD-denominated contracts are common in tech due to naira volatility.

• Nigeria is Africa's largest economy and most populous country, with a median age of 18
• Lagos tech ecosystem (Yaba/Victoria Island) has produced multiple unicorns (Flutterwave, Opay, Interswitch)
• Naira volatility means many tech workers prefer USD or stablecoin-denominated compensation
• Pension Reform Act (2014) mandates contributory pensions for all employees with 3+ employees