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Nigeria: Payroll & Employment Facts
Verified statutory employment facts for Nigeria, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Nigeria employer-of-record guide and the Nigeria country hub.
What is the minimum wage in Nigeria?
| National minimum wage |
NGN 70,000.00 / month
|
|---|---|
| Next review date |
Not available
|
What employer social contributions apply in Nigeria?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
10.00%
|
|---|---|
| Pension |
10.00%
|
| Healthcare |
10.00%
|
| Industrial Training Fund (ITF) Levy |
1.00%
|
| Annual contribution ceiling |
Not available
|
| Total employer burden |
11.00%
|
What notice and leave rules apply in Nigeria?
Statutory minimum notice the employer must give, by completed length of service.
| Statutory notice |
1 day (under 3 months), 1 week (3 months to under 2 years), 2 weeks (2 to under 5 years), 1 month (5 years and over), Labour Act s.11(2).
|
|---|
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
6 working days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
12 days
|
Is 13th-month pay required in Nigeria?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in Nigeria?
| Statutory severance |
No statutory severance or redundancy formula; redundancy pay is set by negotiation or collective agreement. The Labour Act s.20 requires last-in-first-out and good-faith negotiation but prescribes no amount.
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