Nigeria · Employer of Record

Employer of Record in Nigeria

Yes. CareerBuddy's Nigeria employer of record signs the local employment contract, pays statutory contributions, runs monthly payroll and administers benefits — so you can hire Nigeria talent without setting up an entity. Onboarding takes 5-10 business days.

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5-10

onboarding

AT A GLANCE

Employer of Record in Nigeria, in six answers.

Who is this for?: Companies that need employer of record in Nigeria.
What problem are you solving?: Doing it yourself in Nigeria means learning local employment law, payroll and hiring practice from scratch.
What does CareerBuddy activate?: CareerBuddy's employer of record in Nigeria, run by our local team.
What outcome can you expect?: Compliant hiring and employment in weeks, with one partner and one invoice.
Why CareerBuddy?: CareerBuddy has placed 4,200+ people and employs people in 50+ countries.
What should you do next?: Tell us what you need in Nigeria.Talk to us →

Market snapshot · Verified 2026-08-25

Employer of Record in Nigeria: what's specific

Nigeria's employer of record market is anchored around PAYE, pension, NSITF, ITF and NHF administration. Onboarding runs about 10 business days from signed order form to first payroll. USD-linked payroll is standard for senior hires.

From $399/employee/month

EOR seat cost

10% of gross

Employer pension contribution

1% of gross

NSITF

1% of annual payroll

ITF (payroll > ₦50m)

8–12 weeks + $5–15k

Entity setup avoided

Nigeria employer of record compliance

Statute

Labour Act 1990; Pension Reform Act 2014; National Housing Fund Act; NSITF Act; ITF Act.

PAYE remittance

Withheld monthly and remitted to the state Inland Revenue Service (LIRS in Lagos).

Pension

10% employer + 8% employee contribution paid to a licensed Pension Fund Administrator (PFA).

NSITF & ITF

NSITF at 1% of gross monthly; ITF at 1% of annual payroll for employers > ₦50m payroll or > 5 staff.

Probation & notice

Probation typically 3–6 months; notice 1 month (may be extended by contract).

What's different here

CERPAC (Combined Expatriate Residence Permit and Aliens Card) is required for foreign nationals employed through the Nigerian EOR — the EOR processes it as part of onboarding, adding ~2 weeks to the timeline.

Employer of Record in Nigeria, step by step

01Signed brief
You share the role, scope and target start date for Nigeria.
02Vetted shortlist
Three shortlisted candidates in four business days, with notes and salary expectations.
03Offer & contract
You choose; CareerBuddy runs the Nigeria employment contract and right-to-work checks.
04Payroll live
First payroll runs on schedule. 5-10 business days onboarding, always compliant.

Quick reference

Nigeria employment essentials

ItemNigeria

CurrencyNigerian Naira (NGN)

Working hours40 hours/week (8 hrs/day)

Probation period3-6 months (typical)

Notice period1-3 months depending on tenure

Time zoneWAT (GMT+1)

Hiring timeline5-10 business days

Employer of Record in Nigeria: questions

A legal entity that employs a worker on your behalf under Nigeria law and manages payroll, taxes, benefits and compliance — while the worker reports to you day-to-day.

From $399 per employee per month, plus statutory employer costs. There are no setup fees and no per-seat platform fees.

5-10 business days from signed offer to first day, subject to right-to-work checks and background screening.

You do. The employment contract assigns IP to your company on execution, in line with Nigeria statute.

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Start employer of record in Nigeria

100% compliant with Nigeria labour law
5-10 business days onboarding timeline
Dedicated local account manager
One agreement across recruitment, EOR and outsourcing