返回
From
$249/month
$49/month
2% of gross salary / month
Horizons ensures day-to-day guidance to help your business navigate Nigerian labor laws and regulations.
As the Nigeria Employer of Record, Horizons is responsible for employee income tax withholding, payment of payroll taxes to state authorities, and submission of tax returns to the Nigerian Tax Office.
Partnering with our Nigeria PEO is the quickest and most cost-effective way to enter the Nigerian market.
Hire in Nigeria, and pay employees through our platform or app.
Our Nigeria EOR solution is the most affordable on the market.
Fast onboarding in Nigeria, hire in as little as 24 hours.
We draft labor contracts compliant with Nigerian labor law.
We administer all mandatory benefits and contributions in Nigeria.
It doesn’t stop with Nigeria — we are an international EOR
In Nigeria, it is a legal requirement to provide all employees with a formal contract of employment. Contracts should have all details of the employment, such as wage/salary, sick leave, and termination/severance terms. The official language of Nigeria is English, so contracts should generally be written in English, and you should reference the local currency of Nigerian naira.
By partnering with our Nigeria EOR, Horizons’ team of local experts can provide assistance for drafting strong employment contracts that are compliant with local regulations.
3 – 6 months
30 days (standard), or payment-in-lieu
Not required
3 – 6 months
30 days (standard), or payment-in-lieu
Not required
While there is no nationally regulated limit for working hours, the general working week for most jobs is around 40 hours. All work outside the standard hours should be paid at overtime rates. Both the maximum working hours and overtime pay rates may be agreed upon in individual employment contracts or collective bargaining agreements (CBAs), so can vary from industry to industry and role to role.
The following holidays are generally given to workers in Nigeria as paid leave every year. The following is an expanded list of holidays, some of which are only widely celebrated in certain regions:
| Date | Holiday name |
|---|---|
| 1 Jan 2025 | New Year’s Day |
| 18 Apr 2025 | Good Friday |
| 21 Apr 2025 | Easter Monday |
| 1 May 2025 | Workers’ Day |
| 6 Jun 2025 | Eid al-Adha (Tentative Date) |
| 7 Jun 2025 | Eid al-Adha Holiday |
| 12 Jun 2025 | Democracy Day |
| 5 Sep 2025 | Id el Maulud (Tentative Date) |
| 1 Oct 2025 | National Day |
| 25 Dec 2025 | Christmas Day |
| 26 Dec 2025 | Boxing Day |
Employees in Nigeria who have worked for at least 12 months are legally entitled to at least six days of paid annual leave. Some employers may choose to offer more, and there is a higher allowance of 12 days for workers under the age of 16.
Employees in Nigeria are entitled to at least 12 days of paid sick leave each year. Some employers may choose to offer more as part of their benefits packages.
Female employees in Nigeria are entitled to 12 week of paid maternity leave, with six weeks able to be taken before the birth of their child. In general, fathers are not entitled to paternity leave, but Enugu (three weeks) and Lagos (two weeks) regions do offer an allowance.
In Nigeria, employers and employees alike can end employment contracts at any time, similar to the ‘at-will’ system in the US. However, in practice, you should always provide a notice period and allow for some negotiations.
Employees are not legally entitled to severance payments in Nigeria.
Navigating employee terminations and handling severance packages can be complicated for companies expanding overseas for the first time. Horizons’ Nigeria EOR can mitigate risk for foreign companies and provide guidance through this process.
Employers and employees in Nigeria must contribute a certain amount towards pension schemes, with employers contributing at least 10% and employees contributing at least 8%. Most employees (anyone earning over 3,0000 nairas per year) must also pay 2.5% to the National Housing Fund.
Income tax in Nigeria follows a progressive model, with rates ranging from 7% to 24% depending on income level.
For most companies, the corporate tax rate in Nigeria is 30%.
Nigeria has a nationalized health service, so workers are covered by this and employers are not required to offer insurance. However, some organizations do choose to offer private health cover as part of their benefits packages.
As of 2024, the national minimum wage in Nigeria is NGN 30,000 per month (based on full-time work of 40 hours per week).
| Minimum Wage Country Comparison Chart | (Per month in USD) |
| Switzerland (Geneva) | $4,000 |
| Italy | $2,255 |
| Australia | $1996 |
| Algeria | $156 |
| Uzbekistan | $22 |
Benefits packages in Nigeria may include things like health insurance, pension contributions, a company car, and so on. Establishing and running a benefits system for your Nigerian employees can be difficult as an independent organization, and you will need to be familiar with the country’s customs and labor laws, which can differ from state to state. The process can take unexpectedly long to set up, so it may be necessary to get professional advice.
Hire borderless talent with Horizons
With Horizons, you get quick service, transparent pricing, and expert support.
Generally speaking, the terms “Nigeria PEO” and “Nigeria EOR” are used interchangeably.
Yes – we operate with a 100% owned subsidiary. Unlike other providers in the market, Horizons do not subcontract to 3rd parties. This allows us to ensure our best-in-class service approach.
In most cases, Horizons’ Nigeria EOR can hire & onboard your employee within 24 hours. The actual start date of the employee will depend on their notice period obligation to their previous employer as well as any relevant hiring rules in Nigeria.
It is possible to get a work visa in Nigeria. Horizons’ Global Mobility team is a dedicated team of work visa experts. They assess the details of each case to determine feasibility and costs before Horizons applies for the work visa on behalf of your employee. If the Global Mobility team determines that your case is feasible, the process is smooth and transparent. Visa spots in Nigeria are limited, however—get started today to secure your employees’ visa spot.
Of course! The NSITF (Nigeria Social Insurance Trust Fund) certificate is a prerequisite to be able to run a compliant local payroll and to declare social insurance payments. Horizons’ entity is full registered with all statutory government offices.
That’s not a problem. Regulations surrounding payroll in Nigeria allow Horizons to be able to arrange net payment to employees in multiple currencies such as US Dollar or Euro.
Holiday Schedule in Nigeria [2025]
