Hiring in Nigeria
Hiring in Nigeria in 2026 is high-talent, English-default, and dominated by one cost mechanic foreign Finance teams rarely model correctly.
Hiring in Nigeria in 2026 is high-talent, English-default, and dominated by one cost mechanic foreign Finance teams rarely model correctly.
The biggest surprise for most international companies is not the headline 12% statutory employer burden. It is the Central Bank of Nigeria rule that every Nigerian-resident employee must be paid in naira, which puts the full FX risk on any offer letter quoted in dollars. A USD 5,000 monthly offer signed in January 2024 committed roughly NGN 4.2 million on payday at the prevailing Investors' and Exporters' window rate. By mid-2026 the same dollar figure settles at NGN 7.8 million or more, an 85% increase in naira cost on the same USD obligation. Whoever wrote the offer letter carries that spread. Nigeria still holds the deepest English-speaking talent pool in Africa, with a 220-million population and an engineering and fintech bench built by Flutterwave, Paystack, and Andela between 2016 and 2024. That talent depth is one reason many international companies use an Employer of Record (EOR) before opening their own Nigerian Ltd, since the federal structure of PAYE administration and the NGN 10 million share-capital lock-up on a foreign-owned Ltd both add friction at the start. This guide explains what hiring in Nigeria actually costs in 2026, how Nigerian payroll and employment rules work, and when it makes sense to use an EOR, run payroll through your own Nigerian Ltd, or hire contractors instead.Nigeria at a glance
Hiring an employee on a NGN 9.6 million salary typically adds around NGN 1.05 million per year in mandatory employer costs, mainly through Pension Reform Act contributions, NSITF workplace insurance, and ITF training-fund payments. Our Nigeria payroll and employment facts set out the Pension Reform Act, NSITF and ITF rates alongside the notice ladder and statutory leave, each with its official source and date.
Once private health cover (HMO), group life, and a contingency for NHIA Act 2022 contributions are included, the loaded employer cost typically lands closer to 14 to 18% of payroll before any EOR fee.
For small teams, an EOR is often more cost-effective than setting up a Nigerian Ltd. Local entity setup tends to make financial sense at around 10 to 15 hires, pushed out by the NGN 10 million share-capital lock-up and the 8 to 12 week Corporate Affairs Commission turnaround.
The FX exposure on any USD-quoted offer letter is the dominant variable. The CBN requires naira settlement, and the I&E window rate has moved against USD-quoted offers by roughly 85% since January 2024.
From 2024, the national minimum wage moved from NGN 30,000 to NGN 70,000 per month, and the NHIA Act 2022 remains mandatory in statute with contribution rates still unpublished.
Nigeria-registered EOR providers worth shortlisting
Deel
Operates via Deel Nigeria Ltd, a directly-registered CAC entity. Strongest in-platform multi-state PAYE handling in our 2026 audit.
Remote
Operates as Remote Hire Nigeria Limited. Clean pension and NSITF reporting with monthly contribution receipts in platform.
Multiplier
Operates via a registered Nigerian Ltd subsidiary. Competitive entry pricing for sub-10 headcount and faster onboarding.
Why do international companies hire in Nigeria?
Nigeria is not the easiest African labour market to operate in, and our editorial team has never claimed otherwise. It ends up on the shortlist for five specific reasons that come up again and again in what we hear from companies hiring in Nigeria.- English-speaking talent at scale. Nigeria is the most populous country in Africa at 220 million, with English as the default business language. A London fintech opening a backend pod in Lagos skips the language onboarding step that would slow a hire in Paris or Frankfurt.
- Fintech and engineering depth. Flutterwave, Paystack, and Andela trained a generation of senior engineers and product managers in Lagos between 2016 and 2024. The seniority profile now matches what a Series B European or US company actually wants to hire.
- Strong salary value against USD or EUR. A senior backend engineer in Lagos quotes NGN 1.5 to 2.5 million per month gross, or roughly USD 1,000 to 1,700 at mid-2026 rates. The same role in London or Berlin runs USD 9,000 to 14,000 a month.
- AfCFTA gateway positioning. The African Continental Free Trade Area entered its tariff-reduction phase in 2024. Nigeria's market size makes it the natural West African base for any business selling into the 1.4-billion-person African market.
- Useful time zone. Lagos sits on West Africa Time, one hour ahead of London in winter and matching Central European Time the rest of the year. A Berlin SaaS hiring a Lagos customer-success lead gets a full overlap with London and Frankfurt and two clean hours of US pre-market.
What are the employer costs of hiring in Nigeria?
The main employer costs in Nigeria are Pension Reform Act contributions at 8% employer plus 8% employee (with the 10% employer rate widely applied under the 2014 reform's higher band for many private-sector employers), NSITF workplace insurance at 1%, ITF training-fund at 1% when the company has 5 or more employees, NHIA at 5% in statute, plus PAYE withheld at state-variable progressive rates. On a NGN 9.6 million salary, core employer costs typically add around NGN 1.05 million per year before private medical cover or EOR fees are included. Once gratuity conventions, HMO, group life, and FX exposure on any USD-quoted contract are factored in, the true cost can move materially above that headline figure. The table below shows the typical cost structure for a NGN 9.6 million hire in Nigeria.| Cost line | Rate | Annual on NGN 9.6M hire | Important considerations |
|---|---|---|---|
| Pension (employer) | 10% of BHT | NGN 864,000 | Calculated on basic + housing + transport, not full gross. |
| NSITF (workplace insurance) | 1% of payroll | NGN 96,000 | Monthly remittance; interest charged on late payment. |
| ITF (training fund) | 1% of annual payroll | NGN 96,000 | Triggered at 5 employees or NGN 50 million turnover, not both. |
| NHIA (statutory health) | 5% (rates pending) | Contingency NGN 192,000 to 384,000 | Mandatory in statute; rates not yet published. Budget 2 to 4% of payroll. |
| PAYE (withheld from salary) | 7 to 24% progressive | Withheld from gross | Filed with the state IRS of the employee's residence, not the head office. |
| Gratuity (conventional) | Contract-driven | Sector and tenure dependent | Senior offers often build in 1 to 2 months of basic per year of service. |
| Core employer cost (pension + NSITF + ITF) | ~12% | NGN 1,056,000 | HMO, group life, and the NHIA contingency usually add another 4 to 8% on top. |
What changed in Nigeria for 2026?
Five changes that affect any 2026 hiring plan for Nigeria, in order of how much they shift the budget or the compliance picture.| Change | Effective date | What it does | Action for HR/Finance |
|---|---|---|---|
| CBN FX policy and I&E window mechanics | Rolling from Jan 2024 | Naira-only salary settlement; conversion at the I&E window rate; 85% NGN-cost increase on USD obligations since Jan 2024 | Quote offers in NGN with a USD reference rate locked at signing; renegotiate annually against rate movement |
| Minimum Wage Act 2024 | 2024 onward | National minimum wage raised to NGN 70,000 a month from NGN 30,000 | Sets the floor for entry-level roles; check any junior offer against the new threshold |
| Pension Reform Act amendments | Ongoing PENCOM circulars | Tightened RSA registration and remittance audit cadence | Confirm RSA enrolment for every hire within 30 days; verify PFA on remittance schedule |
| Finance Act updates | Annual cycle | PAYE relief and consolidated relief allowance adjustments; capital-gains and withholding tweaks | Update the offer-letter take-home calculator each January; verify with the state IRS portal |
| NHIA Act 2022 implementation | Statute in force; rates pending | Mandatory health insurance with general-workforce rates still unpublished | Budget a 2 to 4% NHIA contingency across 2026 and 2027 for the retrospective exposure |
What employment laws should you know before hiring in Nigeria?
The Labour Act 1974 is the federal statutory floor, but its scope is narrower than the name suggests. It applies to "workers", defined as employees performing manual labour or clerical work. Managerial, professional, and administrative staff fall outside the Labour Act and are governed by the terms of their individual employment contracts. For software engineers, product managers, finance staff, and senior commercial roles, the contract is the operative document and the National Industrial Court of Nigeria reads it accordingly.| Standard | Statutory minimum | Market practice for professional staff | Practical note |
|---|---|---|---|
| Working week | 40 hours; mandatory 1-hour break after 6 hours | 40 hours, 5-day week in Lagos and Abuja | Overtime is contract-driven for professional staff |
| Annual leave | 6 working days after 12 months plus public holidays | 15 to 20 days, often 25 at senior level | The statutory floor will not close senior candidates |
| Sick leave | 12 working days a year on full pay | 12 to 20 days plus group income protection | Requires a certificate from a registered medical practitioner |
| Maternity leave | 12 weeks at 50% pay (private sector) | 16 weeks at full pay is common at senior level | Requires 6 months continuous service; protected from dismissal |
| Paternity leave | No statutory entitlement in the private sector | 2 to 4 weeks paid by contract | Lagos State public sector has paid paternity; private statute is silent |
| Notice periods | 1 day under 3 months; 1 week up to 2 years; 2 weeks up to 5 years; 1 month above 5 years | 3 to 6 months for senior contracts | The statutory floor is too thin to function as meaningful protection at senior level |
| Severance and redundancy | No statutory severance beyond notice pay | Contractual multiplier at senior level | The redundancy procedure must be documented; the National Industrial Court reads the file |
| Probation | Not codified in the Labour Act | 3 to 6 months by contract | Termination during probation still requires a fair process |
| Workplace injury cover | Employee Compensation Act via NSITF at 1% | Mandatory across all sectors | Funds workplace injury, occupational illness, and death compensation |
| Pension | Pension Reform Act 2014: 10% employer plus 8% employee of BHT | No contribution ceiling | RSA held at the PFA of the employee's choice; PENCOM-regulated |
Should you use an EOR or set up an entity in Nigeria?
The numbers are more specific than the usual "5 to 10 employees" rule of thumb. The right answer depends on the share-capital lock-up, the Corporate Affairs Commission turnaround time, and whether expatriate hires need Nigerian Investment Promotion Commission (NIPC) quota allocations.| Factor | EOR | Own Nigerian Ltd |
|---|---|---|
| Minimum share capital | None (provider's entity) | NGN 10,000,000 for foreign-owned (locked, not lost) |
| Setup time | 5 to 10 business days | 8 to 12 weeks: Corporate Affairs Commission plus NIPC permit plus tax registrations |
| First-year all-in cost | USD 399 to 599 per month per hire | USD 8,500 to 12,000 (CAC, NIPC, legal, accounting, address) |
| Annual run-rate from year 2 | USD 399 to 599 per month per hire (flat) | USD 4,000 to 6,000 before payroll provider |
| Break-even headcount | Cheaper at 1 to 10 hires | Cheaper from 10 to 15+ depending on FX margin |
| Expatriate hires | EOR cannot solve the NIPC expatriate quota | Direct NIPC quota application available |
| Multi-state PAYE handling | Provider handles all state IRS portals | Internal capability or a local payroll bureau required |
| FX settlement on USD offers | EOR converts at a blended I&E rate | Direct CBN-window conversion in the entity account |
| CAC annual return | Provider responsibility | Due within 42 days of AGM; NGN 50,000 to 100,000 penalty if missed |
Decision rule
Choose an EOR if:
- Your Nigerian headcount is 1 to 10 hires concentrated in Lagos
- You cannot underwrite the NGN 10 million share-capital lock-up upfront
- The team needs to start payroll within two weeks
- You don't yet have a Nigerian Finance or HR partner with multi-state PAYE fluency
Set up your own Nigerian Ltd if:
- You have 15 or more hires, or roles spread across three or more states
- Expatriate hires require NIPC quota allocations
- The local sales motion needs a Nigerian-resident corporate presence for procurement
- Your Lagos footprint is permanent enough to absorb the 8 to 12 week setup timeline
What are the biggest compliance risks when hiring in Nigeria?
Six risks, in order of how often they catch our readers out: FX settlement on USD-quoted offers, the NHIA implementation gap, contractor misclassification at the National Industrial Court, the ITF threshold trap, multi-state PAYE administration, and missed Corporate Affairs Commission annual returns.- FX settlement on USD-quoted offers. The CBN requires naira payment, and the I&E window conversion lands on whoever wrote the dollar number. A USD 5,000 monthly offer signed in January 2024 now settles at NGN 7.8 million or more, up from NGN 4.2 million.
- NHIA implementation gap. Mandatory in statute, operationally incomplete. Retrospective contribution exposure to the Act's effective date when rates land. Provision a 2 to 4% of payroll contingency.
- Contractor misclassification. The National Industrial Court applies a multi-factor substance-over-form test. Reclassification stacks back-pay, back-pension at 10% employer plus 8% employee with interest, back-PAYE with state IRS penalties, and NSITF arrears in one assessment.
- ITF threshold trap. The 5-employees-or-NGN-50M-turnover trigger catches USD-funded teams in year one. A 5% per month compounding penalty applies on missed annual remittance.
- Multi-state PAYE administration. State IRS portals do not talk to each other. Lagos State IRS audits aggressively, and missed monthly remittance compounds interest plus penalties.
- Corporate Affairs Commission annual returns. Due 42 days after the AGM. Missed returns trigger a NGN 50,000 to 100,000 penalty and block any future filing on the entity, including director changes and share transfers.
- Full back payment of pension, PAYE, NSITF, and ITF for the period the worker was misclassified.
- Interest at 10% per annum on pension arrears.
- State IRS PAYE penalties at the relevant state's published rate, which compound monthly in Lagos and Rivers.
- National Industrial Court damages assessed on the substantive working relationship, not the contract label.
- Reputational exposure if the case is reported, since National Industrial Court judgments are public.
Whichapp editorial view
If a provider says they cover Nigeria through a "partner network", treat that as a warning sign during your procurement check, not a feature to be proud of. A partner-network arrangement leaves the actual employment liability with a local bureau you have not contracted with directly. That is exactly the structure that fragments multi-state PAYE filings and complicates risk transfer if a dispute reaches the National Industrial Court.
Ask for the Corporate Affairs Commission registration number of the company that will actually employ your hire. If it's anything other than a directly registered Nigerian Ltd you can look up on the CAC public search, spend the money with someone else.
In our view, that one question gets through every legal review and is the single most useful filter you can use when shortlisting providers for Nigeria.
Which hiring model fits your Nigeria plans?
Here's how we think about choosing between the options, matched to the real questions People Ops leads bring to us.| If you... | Best model | Why | See also |
|---|---|---|---|
| Are hiring 1 to 5 Nigerian roles to test the market | EOR with a directly registered Ltd | No share-capital lock-up; no CAC turnaround; payroll live in days | Nigeria EOR providers and pricing |
| Have 6 to 15 hires concentrated in Lagos | EOR with explicit FX conversion and multi-state PAYE handling | The per-employee fee is negotiable at this scale, and the entity break-even still sits about 18 months out | Nigeria EOR providers and pricing |
| Have 15+ hires or roles across 3+ states | Own Nigerian Ltd + global payroll | Year-2 run-rate is lower; direct PENCOM and state IRS control; no provider FX margin | Nigeria global payroll providers |
| Engage a genuinely autonomous specialist | Contractor | The National Industrial Court multi-factor test passes if there is no exclusivity, scheduling control, or company-issued tooling | Nigeria contractor management guide |
| Need to hire expatriates into a Nigerian role | Own Ltd + NIPC expatriate quota | An EOR cannot allocate NIPC quota slots for foreign nationals | Nigeria global payroll providers |
| Quote senior offers in USD | Switch to NGN with a USD reference rate locked at signing | The CBN requires NGN settlement, so the FX spread otherwise lands on the offer writer | Nigeria EOR providers and pricing |
| Run an 18-month-plus contractor engagement at full-time hours | Convert to EOR employment or a direct Ltd hire | The National Industrial Court substance-over-form test reclassifies sustained engagements with control indicators | Nigeria EOR providers and pricing |
Recommended Nigerian EOR providers
These five providers operate directly registered Nigerian Private Limited Companies with verifiable Corporate Affairs Commission records. Anything described as "Nigerian coverage via a partner network" should be treated as an extra layer of risk, not as the same thing as the five below.| Provider | Nigerian Ltd entity | City | Pricing band | Best for | View provider |
|---|---|---|---|---|---|
| Deel | Deel Nigeria Ltd | Lagos | ~USD 499-599/mo | Multi-state PAYE handling and broad benefits marketplace | View Deel → |
| Remote | Remote Hire Nigeria Limited | Lagos | ~USD 499-599/mo | Clean pension and NSITF receipts in platform | View Remote → |
| Atlas HXM | Atlas HXM Nigeria Limited | Lagos | ~USD 599-799/mo | Enterprise buyers with complex multi-country footprints | View Atlas HXM → |
| Papaya Global | Registered Nigerian operation | Lagos | ~USD 599-799/mo | Enterprise reporting and treasury-grade payments | View Papaya → |
| Multiplier | Registered Nigerian subsidiary | Lagos | ~USD 399-449/mo | Best value at sub-10 headcount; verify HMO marketplace depth before signing | View Multiplier → |
Before you send the Nigerian offer letter
- Quote the offer in NGN with a USD reference rate locked at signing.
- Confirm the BHT structure (basic, housing, transport) split and the resulting pension contribution.
- Verify the EOR's Corporate Affairs Commission registration number on the CAC public search.
- Confirm the state IRS for the employee's state of residence (Lagos, FCT, Rivers, Kano, or another).
- Check the all-in cost includes HMO, group life, and a NHIA contingency of 2 to 4% of payroll.
- If headcount is approaching 5 or revenue is approaching NGN 50 million, model the ITF trigger on both axes.
First 90 days after the Nigerian hire starts
- Confirm PENCOM RSA registration with the employee's chosen PFA within 30 days.
- Enrol the hire in the EOR or entity's NSITF and NHIA schemes.
- Verify monthly PAYE remittance to the correct state IRS portal (Lagos, FCT, Rivers, Kano, or another).
- Confirm HMO and group life policy activation in month one.
- If the employee is expatriate, verify the Nigeria Immigration Service work permit and CERPAC validity.
- Audit any contractor relationships against the National Industrial Court multi-factor test for substance-over-form risk.
Frequently asked questions about hiring in Nigeria
What is the total employer cost in Nigeria including pension and NSITF?
The headline statutory burden lands near 12% of payroll: 10% pension of the BHT emolument, 1% NSITF, and 1% ITF when the 5-employee or NGN 50 million turnover threshold triggers. Loaded with HMO and group life, the figure climbs to 14 to 18%. A 2 to 4% NHIA contingency should sit on top across 2026 and 2027 for the retrospective exposure when the Act's rates land. EOR fees of USD 399 to 599 per month sit above all of that for the duration of the arrangement.
What changed in Nigeria for 2026 that affects employment costs?
The Minimum Wage Act 2024 raised the national floor to NGN 70,000 per month from NGN 30,000, which catches entry-level offers if the company has not refreshed its bands. CBN FX policy continues to settle salaries at the I&E window rate, with USD-quoted offers now costing roughly 85% more in naira than in January 2024. Pension Reform Act amendments tightened RSA registration and remittance audit cadence. Finance Act updates adjusted PAYE relief and consolidated relief allowance bands. The NHIA Act 2022 remains mandatory in statute with rates still unpublished for the general workforce as of mid-2026.
Why do EOR quotes for Nigeria vary by 20% on the same hire?
Because the BHT (basic, housing, transport) structure on the offer letter decides the pension contribution base, and providers handle it differently. A provider quoting a "Nigerian baseline" without naming the BHT split is hiding 25 to 35% of pension contribution accuracy. The FX conversion margin on USD-quoted offers also varies. Some providers settle at a blended I&E rate that is opaque on the invoice; others pass through the spot rate at the day of payroll. Ask which BHT split the provider will apply, and whether the FX conversion shows as a separate line item.
How does the NHIA Act 2022 affect Nigerian hiring in 2026?
The NHIA Act 2022 made health insurance mandatory for all employers in statute, but the contribution rates for the general workforce remain unpublished as of mid-2026. The only operational mechanic is the Vulnerable Group Fund, funded through a 1% telecoms tax. Companies hiring today are technically out of compliance with a mandatory statute that has no enforceable rate. The retrospective exposure is the live risk: when the rates land, they will most likely apply from the Act's effective date, not the date of publication. Budget a 2 to 4% of payroll contingency across 2026 and 2027.
What are the misclassification consequences in Nigeria?
The National Industrial Court applies a multi-factor substance-over-form test. Factors include the degree of control over how and when the work is done, the contractor's integration into the business, who provides the tools and equipment, the payment method, and whether the contractor can delegate. Reclassification stacks back-pay for the period, back-pension at 10% employer plus 8% employee plus 10% per annum interest, back-PAYE with state IRS penalties, and NSITF arrears all in one assessment. There is no safe-harbour statute. A sustained engagement at full-time hours with company tooling will be reclassified regardless of the contract label.
Which EOR providers operate a directly registered Nigerian Ltd?
Five providers operate through verifiable Nigerian Private Limited Companies registered with the Corporate Affairs Commission: Deel Nigeria Ltd, Remote Hire Nigeria Limited, Atlas HXM Nigeria Limited, Papaya Global's Nigerian operation, and Multiplier's registered Nigerian subsidiary. Anything described as "Nigerian coverage via a partner network" should be treated as carrying extra counterparty risk, not as the same thing as these five. The directly registered entity is the counterparty Nigerian courts and the state IRS will look at if the relationship is ever disputed.
How do I verify an EOR's Nigerian entity at the Corporate Affairs Commission?
Ask the EOR for the legal name of the employing entity (not the group parent) and its Corporate Affairs Commission registration number. Search the Corporate Affairs Commission public portal for the entity, which confirms it is active, identifies the directors, and lists the registered activities. Do this before signing the master services agreement, not after, because the entity on the employment contract is the counterparty the National Industrial Court will look at if the relationship is ever disputed. A partner-network arrangement that cannot produce a directly registered Nigerian Ltd should be treated as carrying counterparty risk.
What is the difference between Lagos State PAYE and other state PAYE filings?
Lagos State Internal Revenue Service handles roughly 70% of formal-sector PAYE in Nigeria and runs the most aggressive audit cadence among the major commercial states. Each state IRS runs its own portal, deadlines, and penalty framework. A 10-person team across three states is filing three monthly PAYE returns into three portals, and the portals do not talk to each other. A Lagos hire who transfers to Port Harcourt for a project posting will not have their Lagos PAYE history visible to the Rivers State system. An EOR with directly owned Nigerian operations handles this transparently; a partner-network arrangement may concentrate filings into a single bureau that misses state-specific deadlines.
Can you dismiss a Nigerian employee for poor performance, and at what cost?
Yes, but the National Industrial Court applies a substantive justice test and reads the procedural file closely. Performance dismissals require documented warnings, a fair-process procedure, and notice plus any contractual severance. There is no statutory severance beyond notice pay. If the National Industrial Court treats the termination as without proper cause, the court can order reinstatement or award damages assessed on the substantive working relationship, which often lands at 3 to 12 months of remuneration plus legal costs. Budget the contested-termination exposure into senior offers, and run the performance management process with a Nigerian employment-law adviser from week one.
When does my Nigerian headcount trigger the Industrial Training Fund?
The ITF trigger is 5 employees OR NGN 50 million in annual turnover, not both. A three-person Lagos team with USD 200,000 in annual revenue clears the NGN 50 million threshold and owes 1% of annual payroll to the ITF, due on or before 1 April of the following year. The 5% per month compounding penalty on missed remittance turns a forgotten obligation into a real exposure inside 12 months. Foreign-backed startups routinely model the headcount threshold and miss the turnover one, because the founder-led playbook from a different jurisdiction treats employee count as the only trigger. Model both axes from day one.
Shortlist these Nigeria-registered EOR providers
Deel
Operates via Deel Nigeria Ltd. Strongest multi-state PAYE handling in our 2026 audit and broad benefits marketplace.
Remote
Operates as Remote Hire Nigeria Limited. Direct entity with clean pension and NSITF receipts in platform.
Multiplier
Registered Nigerian subsidiary with competitive entry pricing for sub-10 headcount and faster onboarding.
Our verdict for People Ops leads
If your Nigerian headcount is 1 to 10 people concentrated in Lagos, use an EOR and pick one of the five providers above with a verified directly registered Nigerian Ltd. If you have 15 or more hires, or roles spread across three or more states, setting up your own Nigerian Ltd usually pays back inside 18 months on direct cost alone, with NIPC expatriate-quota access as a bonus. If you're leaning towards contractors, run through the National Industrial Court multi-factor test against the working pattern before you sign anything. When the court reviews an 18-month engagement with company tooling and full-time hours, what matters is how the work is organised, not what the contract calls the relationship. The first practical step is to quote the offer in NGN with a USD reference rate locked at signing, then build the BHT-structured cost stack against that NGN figure. That one piece of work removes about 80% of the budget surprises that show up three months later, and it's the number that holds up across every Treasury and Legal review on the way to an offer letter.Running payroll for Nigeria employees? See our guide to payroll in Nigeria.
Running payroll for Nigeria employees? See our guide to payroll in Nigeria.