EOR in Nigeria
Employer of Record in Nigeria.
Employ talent in Nigeria without setting up a local entity.
- Fast and compliant employee onboarding
- Payroll, tax and social security in Nigeria
- Transparent monthly EOR pricing
- Work-permit support where a permit is required
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Employment in Nigeria
Employ in Nigeria without establishing a local entity
The EOR pricing model in Nigeria is typically structured as a fixed monthly fee per employee. This fee generally includes employment contracts, payroll administration, PAYE tax withholding, pension management, statutory reporting, onboarding, employee support, and compliance administration.
Compared with establishing a Nigerian legal entity, an EOR significantly reduces setup costs, compliance complexity, and administrative overhead. Businesses can enter the Nigerian market quickly while avoiding incorporation expenses, local payroll infrastructure, and ongoing regulatory management.
At a glance
Nigeria at a glance
Country essentials and economic context.
Country profile
Economic indicators
Employment
Employment essentials
Choose a topic to explore local employment requirements.
Reduced tax rates may apply for eligible SMEs.
Notice and severance follow the labour code and the contract. Gini calculates the balance at offboarding.
Included
What’s included in your EOR service?
Employment administration and support for your team in Nigeria.
Employment contracts & onboarding
Locally compliant employment documents, onboarding and statutory setup in Nigeria.
Monthly payroll
Gross-to-net payroll, payslips and monthly payroll reporting in Nigeria.
Social security administration
Employee registration and ongoing social security contributions in Nigeria.
Payroll tax administration
Processing of applicable payroll taxes and statutory filings in Nigeria.
Leave & benefits administration
Administration of statutory leave, agreed benefits and expenses in Nigeria.
Employee records
Employment records and HR documentation through the employee lifecycle in Nigeria.
Local HR support
Day-to-day employment support for employees and international employers in Nigeria.
Offboarding & final settlement
Termination documents, final payroll and statutory settlement in Nigeria.
EOR vs Local Entity in Nigeria
| Employer Pension Contribution | 10% |
|---|---|
| Employee Pension Contribution | 8% |
| Employee Compensation Scheme (ECS) | 1% of Payroll* |
| PAYE Income Tax | Progressive Rates |
| National Housing Fund (NHF) | Applicable for Eligible Employees** |
| Paid Annual & Sick Leave | Applicable |
| Notice Period | 1 month |
| Onboarding via EOR | 3–7 Business Days |
Hiring
Hiring & compliance in Nigeria
Key employment rules for international employers hiring in Nigeria.
EOR (Employer of Record)
The EOR becomes the legal employer and manages payroll, taxes, pensions, employee benefits, and compliance. No Nigerian entity is required.
PEO (Professional Employer Organization)
A co-employment arrangement that generally requires the company to already have a legal entity in Nigeria.
Direct Hire
The company establishes its own Nigerian entity and assumes responsibility for payroll administration, tax compliance, labor law obligations, and HR operations.
Employment termination in Nigeria
EOR (Employer of Record)
The EOR becomes the legal employer and manages payroll, taxes, pensions, employee benefits, and compliance. No Nigerian entity is required.
PEO (Professional Employer Organization)
A co-employment arrangement that generally requires the company to already have a legal entity in Nigeria.
Direct Hire
The company establishes its own Nigerian entity and assumes responsibility for payroll administration, tax compliance, labor law obligations, and HR operations.
Customer success
Employ in Nigeria with one partner
Gini hires and employs people in Nigeria under local rules, covering the contract, payroll, tax and social contributions, without opening a local entity first.
Payroll, tax and social security stay with one accountable partner.
Gini TalentEmployer of Record
Download free guide for Nigeria
A practical guide to employment, payroll, tax and EOR compliance in Nigeria.
