Nigeria: Expatriate Employment Levy Introduced for Companies Hiring Foreign Nationals
February 29, 2024
Update March 8, 2024: The implementation of the levy has been deferred pending further government consultations.
The Nigerian Immigration Service (NIS) has introduced an Expatriate Employment Levy (EEL), a government revenue collection initiative meant to, among other goals, encourage companies to employ local talent. To pay the levy, private sector employers hiring foreign nationals on a long-term assignment (for a minimum of 183 days within a non-consecutive 12-month period) intending to file a work or residence application (or renewal) or those intending to change their employee’s status from business visitor to work authorized, must pay a once-off annual payment of USD 15,000 for each foreign national director. For all other positions, they must pay USD 10,000. Employers must utilize the EEL portal to submit these payments. Employers of foreign nationals may be exempt from this requirement if the assignment duration is less than 183 days in a non-consecutive 12-month period from the date of entry into Nigeria. Previously, companies were not required contribute to a government levy for hiring foreign nationals. Companies failing to comply with this requirement will incur penalties. This is the first of this type of a high levy for this purpose in Africa.
This alert is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
Explore more at Fragomen
Video
Manager David Makau discusses Oman's recent introduction of a Golden Visa program.
Media mentions
Partner Louise Haycock highlights the inclusion of performing arts occupations on the temporary shortage list and what it means for international talent in the sector.
Media mentions
Partner Louise Haycock highlights opportunities for easier access to overseas talent for the UK creative sector while guiding businesses through evolving visa rules.
Blog post
Associate Amelia Haynes and Paralegal Clare Macmillan Bell discuss the legal considerations surrounding British citizenship for children born through adoption or surrogacy.
Media mentions
Partner Bo Cooper provides insight on how evolving US and UK immigration policies, including recent H-1B changes, are shaping corporate mobility and compliance strategies.
Video
O Diretor Executivo da Fragomen Brasil, Diogo Kloper, destaca uma atualização importante na política migratória brasileira, que muda significativamente o que estrangeiros podem fazer no país sob o status de visitante.
Media mentions
Partner Rajiv Naik provides insight on how immigration frameworks across the UK, Europe and EMEA are evolving to support start-ups and entrepreneurial talent.
Media mentions
Partner Jo Antoons discusses the rollout of the EU's new Entry/Exit System.
Media mentions
Fragomen is featured in The Times as a key immigration adviser highlighting Abu Dhabi’s rising demand for golden visas, especially among UK nationals seeking long-term, self-sponsored residency.
Video
Brazil Managing Partner Diana Quintas highlights Brazil’s visitor visa rules and what travelers should know.
Blog post
Senior Manager Kinka Tonchev and Paralegal Emily Whalley discuss how upcoming UK visa changes will affect skilled worker dependants and reshape tech sector mobility.
Fragomen news
Partner Marius Tollenaere provides key insights on labour migration, procedures and employer obligations in the latest edition of "Einwanderungsrecht".
Video
Manager David Makau discusses Oman's recent introduction of a Golden Visa program.
Media mentions
Partner Louise Haycock highlights the inclusion of performing arts occupations on the temporary shortage list and what it means for international talent in the sector.
Media mentions
Partner Louise Haycock highlights opportunities for easier access to overseas talent for the UK creative sector while guiding businesses through evolving visa rules.
Blog post
Associate Amelia Haynes and Paralegal Clare Macmillan Bell discuss the legal considerations surrounding British citizenship for children born through adoption or surrogacy.
Media mentions
Partner Bo Cooper provides insight on how evolving US and UK immigration policies, including recent H-1B changes, are shaping corporate mobility and compliance strategies.
Video
O Diretor Executivo da Fragomen Brasil, Diogo Kloper, destaca uma atualização importante na política migratória brasileira, que muda significativamente o que estrangeiros podem fazer no país sob o status de visitante.
Media mentions
Partner Rajiv Naik provides insight on how immigration frameworks across the UK, Europe and EMEA are evolving to support start-ups and entrepreneurial talent.
Media mentions
Partner Jo Antoons discusses the rollout of the EU's new Entry/Exit System.
Media mentions
Fragomen is featured in The Times as a key immigration adviser highlighting Abu Dhabi’s rising demand for golden visas, especially among UK nationals seeking long-term, self-sponsored residency.
Video
Brazil Managing Partner Diana Quintas highlights Brazil’s visitor visa rules and what travelers should know.
Blog post
Senior Manager Kinka Tonchev and Paralegal Emily Whalley discuss how upcoming UK visa changes will affect skilled worker dependants and reshape tech sector mobility.
Fragomen news
Partner Marius Tollenaere provides key insights on labour migration, procedures and employer obligations in the latest edition of "Einwanderungsrecht".