Employer of record in Nigeria
24 sourced figures on hiring in Nigeria, drawn from 9 sources and normalized for comparison: statutory rules, employer cost and exactly what an EOR covers locally. Every figure is dated.
Hiring here: straightforward, inexpensive to employ, and fast to hire via EOR.
Employer of record in Nigeria: the statutory snapshot
The headline employer costs, pay floor and worker protections for hiring in Nigeria through an employer of record, each figure sourced and dated. 33 EOR providers cover Nigeria.
| Minimum wage | NGN 70,000/mo | Manual / editor, 2024-07-01 |
|---|---|---|
| Employer social security | 11% | ISSA Country Profiles, 2024-01-01 |
| Corporate tax | 30% | PwC Worldwide Tax Summaries, 2026-05-29 |
| Notice period | 3.2 weeks | National government, 2026-09-12 |
| Severance | None | ILO EPLex |
| Annual leave (minimum, once eligible) | 6 | National government, 2026-09-12 |
| Public holidays | 10 | National government, 2026-10-05 |
| Maternity leave | 12 weeks | National government, 2026-09-12 |
As of 2026-10-05. Each value is the winning figure from primary and harmonized sources, resolved by a documented priority chain. Full record with provenance below.
Reading the data
What the figures say about Nigeria
Employers in Nigeria run monthly payroll against a statutory minimum wage of NGN 70000, close to the average monthly wage of NGN 76489 for employees. Employer social security contributions add 11% on top of pay, while employees contribute 13% from their own wages. Corporate tax stands at 30%, the top personal income tax rate is 25%, and standard VAT sits at 7.5%. There is no 13th salary and no paternity leave, and statutory severance is set at 0 weeks, though employers must still observe a notice period of 3.2 weeks. The standard workweek runs 40 hours, and employees get 11 public holidays a year. Retirement age is set at 50 years.
Where to start
Three ways to hire in Nigeria
You are the employer. Lowest per head cost at scale, months to establish.
You direct the work, the provider's local entity is the employer on paper. Compliant in days.
See the 33 providers below ↓Not your employee. Fastest and cheapest, with misclassification exposure.
The full record
Every figure behind the snapshot
Not a guide, a record: 24 figures for Nigeria from 9 sources, last refreshed 2026-10-05. Each value carries its source and the date it was pulled. Hover any provenance tag for the full chain.
Average monthly earnings in Nigeria by occupation (2024)
Gross monthly earnings of employees per ISCO-08 major occupation group, in NGN — the official ILOSTAT survey figures, not estimates. Use them to sanity-check an offer before an EOR quote turns it into total employer cost.
| Occupation group | Monthly (NGN) | ≈ USD |
|---|---|---|
| All occupations | 76,489 | $52 |
| Managers · ISCO 1 | 106,454 | $72 |
| Professionals · ISCO 2 | 75,811 | $51 |
| Technicians and associate professionals · ISCO 3 | 93,785 | $63 |
| Clerical support workers · ISCO 4 | 73,343 | $50 |
| Service and sales workers · ISCO 5 | 58,952 | $40 |
| Skilled agricultural, forestry and fishery workers · ISCO 6 | 53,935 | $36 |
| Craft and related trades workers · ISCO 7 | 72,955 | $49 |
| Plant and machine operators and assemblers · ISCO 8 | 91,001 | $62 |
| Elementary occupations · ISCO 9 | 56,610 | $38 |
Source: ILOSTAT (EAR_EMTA, employees, both sexes), reference year 2024. Survey earnings differ from statutory minimums above.
What the average salary takes home in Nigeria
The employee keeps an estimated 76% of gross at the average wage. For an employer, this is the gap between the offer you quote and what your hire actually receives.
Illustration at the ILOSTAT average wage using statutory rates (ISSA Country Profiles; OECD) applied to gross pay. Individual allowances, deductions and regional rates vary — not tax advice.
The differentiator
What an EOR handles in Nigeria
An EOR removes the entity and the payroll machinery. It does not remove your obligations as the people manager.
Provider × country
Who can employ in Nigeria
33 providers operate an EOR in Nigeria, ranked by Select Score.
Comparing EOR options for Nigeria?
Run a side-by-side on the providers that actually operate there.