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.
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).
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
Step 1
Signed brief
You share the role, scope and target start date for Nigeria.
Step 2
Vetted shortlist
Three shortlisted candidates in four business days, with notes and salary expectations.
Step 3
Offer & contract
You choose; CareerBuddy runs the Nigeria employment contract and right-to-work checks.
Step 4
Payroll live
First payroll runs on schedule. 5-10 business days onboarding, always compliant.
Nigeria employment essentials
Currency
Nigerian Naira (NGN)
Working hours
40 hours/week (8 hrs/day)
Probation period
3-6 months (typical)
Notice period
1-3 months depending on tenure
Time zone
WAT (GMT+1)
Hiring timeline
5-10 business days
Employer of Record in Nigeria: questions
What is an employer of record in Nigeria?+
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.
How much does the Nigeria EOR cost?+
From $399 per employee per month, plus statutory employer costs. There are no setup fees and no per-seat platform fees.
How fast can I onboard someone through the EOR?+
5-10 business days from signed offer to first day, subject to right-to-work checks and background screening.
Who owns the intellectual property produced by the employee?+
You do. The employment contract assigns IP to your company on execution, in line with Nigeria statute.
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