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% | Manual / editor, 2026-10-11 |
| 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 | 11 | National government, 2019-06-12 |
| Maternity leave | 12 weeks | National government, 2026-09-12 |
As of 2026-10-16. 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
An employer in Nigeria pays a 11% social security contribution on top of wages, and the corporate tax rate is 30%, with a top personal income tax rate of 25%. Payroll runs monthly, and no 13th salary is required. Statutory leave is set at 6 days of annual leave plus 11 public holidays, with 12 weeks of maternity leave and no paternity leave. When employment ends, the notice period is 3.2 weeks, while statutory severance is none (0 weeks). Actual hours worked average 40 hours per week. Against this, GDP per capita stands at $1224 and inflation at 23.01%, drawn from the same 2025 figures. The labour force numbers 116.6 million people, and the unemployment rate is 3.06%.
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 2026-10-16. 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.
// recent updates
What changed in Nigeria
Checked against official sources on 16 October 2026
No rule changes recorded since we began logging them.
Corrections to our data
- Public holidaysCorrected 11 October 2026
Now 11 days, was 1 days. Public Holidays Act Cap P40 schedule: New Year, Good Friday, Easter Monday, Workers' Day 1 May, Democracy Day 12 Jun, National Day 1 Oct, Christmas, Boxing Day, Id el Fitr, Id el Kabir, Id el Maulud = 11.
Source → - Employer social contributionsCorrected 11 October 2026
Now 11%, was 10%. Pension 10% (min, on basic+housing+transport) + NSITF Employees' Compensation 1% of payroll. Excludes ITF 1% training levy and NHIA 10% (not uniformly enforced).
Source →
Every figure is sourced and dated. How we verify the data →
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.