Hire in Nigeria Without
a Local Entity
Nigeria is Africa's largest economy and its most populous market — home to Lagos, one of the continent's fastest-growing business cities, and a young workforce with a rapidly expanding technology and professional services sector. Atlass Partners acts as your Employer of Record in Nigeria, managing Pension Reform Act contributions, NHF, PAYE, and full Nigerian Labour Act compliance.
Nigeria's Labour Act and Pension Reform Act 2014 are the primary employment frameworks. The FIRS manages PAYE, while PenCom oversees pension contributions. Lagos and Abuja are the dominant business markets, with a rapidly growing fintech and tech ecosystem anchored in Yaba's Silicon Lagoon.
Nigeria Employment Compliance — Fully Managed
◆
Pension (Pension Reform Act 2014)
Employer pension contribution: 10% of total emoluments (basic + housing + transport). Employee contribution: 8%. Total 18% monthly, remitted to an approved Pension Fund Administrator (PFA) chosen by the employee. Atlass Partners manages PFA registration and monthly remittance.
◆
PAYE (Income Tax)
Nigeria PAYE is levied under the Personal Income Tax Act (PITA) on a graduated scale — from 7% on income up to NGN 300,000 to 24% on income above NGN 3,200,000 per year. Monthly PAYE deducted and remitted to the relevant State Internal Revenue Service.
◆
NHF (National Housing Fund)
Employer NHF contribution: 2.5% of gross monthly salary. Employee NHF contribution: 2.5%. Contributions remitted to the Federal Mortgage Bank of Nigeria (FMBN). Atlass Partners manages NHF registration and monthly remittance for all EOR employees.
◆
NSITF (Nigeria Social Insurance Trust Fund)
Employer contribution of 1% of total monthly payroll to the NSITF under the Employees Compensation Act (ECA), providing workplace injury and disability coverage for all employees.
◆
ITF (Industrial Training Fund)
Employers with 25+ employees or NGN 50M+ annual turnover must contribute 1% of annual payroll to the ITF for skills development. Atlass Partners manages ITF assessment and payment for qualifying EOR engagements.
◆
Employment Contracts & Labour Act
Nigeria's Labour Act requires written contracts for employees. Atlass Partners issues Nigeria-compliant employment contracts for all EOR employees and manages the full employment lifecycle in accordance with the Labour Act and applicable state laws.
1–2 wks
Onboarding timeline from agreement to live payroll
100%
Statutory compliance — zero missed filings
No entity
No Indian company incorporation required
Scalable
From 1 employee to 500+ on the same structure
Based on Atlass Partners engagement data.
Schedule a Discovery Call
Discovery call to talk about your hiring, EOR, staffing, and advisory requirements.
Secure scheduling via Cal.com — no spam.
EOR in Nigeria — Common Questions
Ready to Hire in Nigeria?
We’ll Handle the Rest.
Talk to our team about your Nigeria hiring requirement — proposal ready within 24 hours.