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
Media mentions
In an interview, Partner David Grunblatt shares his thoughts on the challenges impacting the future of immigration law.
Video
Partner Charles Johanes discusses key tips on managing workforce ratios and other localisation requirements across the APAC region.
Blog post
Associate Anastasija Vasiljeva discusses the digitalisation of the UK immigration system, how these changes are designed to enhance efficiency and security and how student sponsors and visa nationals must stay informed and compliant.
Video
Senior Immigration Consultant Elisabeth Kamm discusses changes to the Schengen Area that travelers should be aware of and how they can ensure they are prepared to meet immigration requirements.
Blog post
Senior Manager Deirdre Murray discusses the possibility of the Irish Government granting the spouses and partners of Intra-Company Transfer employment permits an automatic right to work in Ireland.
Media mentions
El director Miguel Jiménez analiza el programa de viajes de negocios a corto plazo de México con GBTA en la Conferencia LATAM 2024 en Ciudad de México.
Media mentions
Director Claire Cumiskey joins the Breakfast Business podcast to discuss Ireland’s Employment Permits Bill.
Blog post
Senior Associate Evan Tutton and Immigration Supervisor Sanjay Parmar discuss how organisations in the UK employing Student visa holders must ensure immigration compliance, and what steps Student visa holders should take.
Blog post
This blog covers the UK Government's evaluation of the Graduate visa route's effectiveness, its potential for abuse and the impact on the country's higher education system and economy, as well as the impending review by the MAC.
Media mentions
Partner Dan Brown co-authored a whitepaper on how the U.S is better situated to face workforce challenges because of immigration.
Media mentions
Partnering with Talent Beyond Boundaries, Fragomen continues to support displaced people in their host societies.
Media mentions
Senior Manager Kelly Hardman discusses Scotland’s hospitality sector following the UK government’s increase to the salary threshold for Skilled Worker visas.
Media mentions
In an interview, Partner David Grunblatt shares his thoughts on the challenges impacting the future of immigration law.
Video
Partner Charles Johanes discusses key tips on managing workforce ratios and other localisation requirements across the APAC region.
Blog post
Associate Anastasija Vasiljeva discusses the digitalisation of the UK immigration system, how these changes are designed to enhance efficiency and security and how student sponsors and visa nationals must stay informed and compliant.
Video
Senior Immigration Consultant Elisabeth Kamm discusses changes to the Schengen Area that travelers should be aware of and how they can ensure they are prepared to meet immigration requirements.
Blog post
Senior Manager Deirdre Murray discusses the possibility of the Irish Government granting the spouses and partners of Intra-Company Transfer employment permits an automatic right to work in Ireland.
Media mentions
El director Miguel Jiménez analiza el programa de viajes de negocios a corto plazo de México con GBTA en la Conferencia LATAM 2024 en Ciudad de México.
Media mentions
Director Claire Cumiskey joins the Breakfast Business podcast to discuss Ireland’s Employment Permits Bill.
Blog post
Senior Associate Evan Tutton and Immigration Supervisor Sanjay Parmar discuss how organisations in the UK employing Student visa holders must ensure immigration compliance, and what steps Student visa holders should take.
Blog post
This blog covers the UK Government's evaluation of the Graduate visa route's effectiveness, its potential for abuse and the impact on the country's higher education system and economy, as well as the impending review by the MAC.
Media mentions
Partner Dan Brown co-authored a whitepaper on how the U.S is better situated to face workforce challenges because of immigration.
Media mentions
Partnering with Talent Beyond Boundaries, Fragomen continues to support displaced people in their host societies.
Media mentions
Senior Manager Kelly Hardman discusses Scotland’s hospitality sector following the UK government’s increase to the salary threshold for Skilled Worker visas.