Hire employees and engage independent contractors in Nigeria through Charter Pay's EOR and COR solutions. We coordinate contracts, onboarding and workforce administration through local delivery arrangements.
Talk to our teamBefore hiring in Nigeria, consider contract requirements, employee benefits and leave, registration steps, local eligibility and termination protections. Workplace documentation and communications may involve English and other Nigerian languages.
Payroll in Nigeria should be reviewed with reference to Nigerian naira (NGN), any mandatory income-tax withholding, social contributions and local filing timetables. Exact treatment should be confirmed under current law.
Independent contracting in Nigeria needs a genuine non-employment relationship, suitable terms and documented invoicing. Charter Pay's COR service supports contractor agreements, classification reviews, onboarding and payment administration, in accordance with local requirements.
Charter Pay coordinates people-led service delivery rather than requiring customers to administer another software platform. Local delivery and compliance responsibilities are agreed for each engagement.
Tell us the role, worker location, estimated start date and whether you already operate through an entity in Nigeria.
We clarify whether employment or independent contracting is appropriate, confirm country-level partner availability and agree documentation, costs and responsibilities.
When an arrangement is approved, we coordinate the agreed onboarding, payroll, employment records or contractor administration for Nigeria.
Practical employment, payroll and worker-classification considerations to understand when hiring in Nigeria. Confirm the current legal position for your workforce and sector before onboarding.
Employment terms in Nigeria should be assessed under Labour Act and related employment, pension and tax legislation. Set out role, pay, place of work, contract duration, probation and the governing language (English and relevant local languages) where appropriate.
Nigeria distinguishes Labour Act workers from some other employee categories; document hours, pay and conditions and confirm the applicable national minimum wage and any sector norms.
Paid annual leave and maternity rights depend on worker category and applicable legislation; confirm the relevant protections for managerial and non-managerial roles. Requirements may also vary by state.
Review PAYE withholding under current personal income-tax rules, employer pension contributions and applicable employee-benefit schemes; verify recent tax reforms before payroll. Payroll calculations and reporting should take account of Nigerian naira (NGN).
Review lawful grounds, any fair process or hearings, notice obligations and final-pay requirements under Labour Act and related employment, pension and tax legislation. Some employee groups and collective agreements require extra steps.
Confirm immigration and local permission requirements before hiring non-citizens in Nigeria. Contractor status should be assessed from the actual working relationship and relevant tax obligations.
Relevant framework: Labour Act and related employment, pension and tax legislation.
General information, not legal or tax advice. Requirements can change by sector and date.
Annual taxable income (2026 regime) (NGN)
Qualifying contributory pension schemes: at least 8% of monthly emoluments under the relevant pension legislation. National Housing Fund 2.5% is generally voluntary for private-sector employees.
Contributory pension schemes: at least 10% of monthly emoluments where compulsory; group life insurance of at least three times annual emoluments. Other industry and employer-size levies may apply.
The Nigeria Tax Act introduced new annual PAYE bands in 2026. Employees earning no more than the national minimum wage are not liable to monthly PAYE. Check employer size and exemptions for pension obligations.
For general reference, not a payroll quotation or legal advice. Please confirm current rates, salary bases and filing responsibilities before processing payroll.
Annual taxable income under the 2026 regime (NGN)
Contributory pension scheme: at least 8% of relevant monthly emoluments for covered workers. National Housing Fund may be voluntary for private-sector employees.
Contributory pension scheme: at least 10% of relevant monthly emoluments for covered employers. Group life insurance of at least three times annual emoluments may also be required.
The Nigeria Tax Act introduced new personal tax bands from 2026. Certain lower earners and worker categories may qualify for exemptions or reliefs.
General information only. Confirm current bands, exemptions, deduction bases and employer rates before payroll.
Tell us whether you need EOR, COR or existing-entity payroll in Nigeria. We can scope the practical next steps.
