What it costs and what the law requires to employ someone in Nigeria through an EOR, with every figure cited to a primary source.
To employ someone in Nigeria, an employer pays ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗ in mandatory contributions on top of gross salary, must give 6 working days (after 12 months of continuous service)↗ of paid annual leave, and 1 day-1 month (by tenure)↗ of notice to terminate. An EOR lets you hire here without your own legal entity.
Every figure links to the page that states it. This page's figures were read at their sources between Aug 18, 2026 and Oct 30, 2026, and every cited page is checked again each week (how we verify).
Ranked the way Get matched ranks a hire: employing through its own entity in Nigeria, a lower published fee and no deposit, each read from the provider's own pages. A provider whose referral program pays us carries a labeled referral boost, and the few providers we do not work with are listed below, never among these three.
Its own pages also state: equity for employees, laptops and equipment.
Its own pages also state: equity for employees.
Set team size or visa need, and get quotesStill looking for the person? Ask for candidates tooHow referral programs affect ranking
Companies hiring remotely for a role that must be based in Nigeria need someone employed there. Without an entity of their own in Nigeria, an employer of record is how they do it.
Nigeria ranks #50 of 177 countries↗ for full-time remote jobs open only to its residents. Most hired fields: Developer, Human Resources, Sales.
Counted daily from job postings on Himalayas, a remote job board: a job counts for a country when it accepts applicants based only there. Counting began Oct 29, 2026; a job posted before then counts if it was still open that day. Last updated Nov 11, 2026.
The statutory employer contributions that sit on top of gross salary, each cited.
Rates are the statutory employer contributions; the total employer burden in Nigeria is ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗. Confirm the current rates for your case before hiring. Compare employer costs in every country. Compare employer pension contributions in every country.
The full cost to employ combines gross salary, the statutory employer burden, and the EOR provider's own service fee.
The total cost to employ someone in Nigeria through an EOR is their gross salary, plus ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗ in mandatory employer contributions, plus a per-employee service fee from the provider. Across the 56 of 93 providers that publish a fee, the median is $349/employee/month (from $99 to $740); the rest quote per country.
This illustration applies the representative rate to the full salary. It does not apply contribution caps, local-currency thresholds or employee eligibility rules, so it is not a payroll quote. Actual cost depends on the salary, the provider, and country-specific quotes; some countries also add mandatory items such as 13th-month pay or severance accruals. Run your own numbers in the calculator.
Each provider below names Nigeria on its own website as a country where it offers Employer of Record. Cheapest published starting fee first.
43 providers name Nigeria on their own websites as a country where they offer EOR. Published starting fees among them run from $99 /mo↗ (Native Teams) to $699 /mo↗ (Oyster HR and Safeguard Global); 14 quote Nigeria on request. 1 of them says it employs here through its own entity.
Not sure which one fits? We rank these providers for your team size and visa needs, and get you quotes from the ones you pick.
Get matchedBefore you sign with one of them: the questions worth asking each provider. Already employing someone in Nigeria through an employer of record? Check what you pay against these fees.
A listing is the provider's own statement that it can employ in Nigeria, read on its site on Nov 9, 2026. Fees are each provider's cheapest published rate, not a quote for Nigeria. We read the country lists and country pages of all 93 providers we track; 78 name the countries they serve, and a provider that does not name Nigeria on its own site is not shown here, even where it may serve it. Confirm availability for your role and contract type before signing.
The employment terms an employer must meet, each linked to the source that states it.
Paying someone in Nigeria as a contractor instead? The law looks at how the work runs, not at what the contract calls it. Check whether the role is employment.
Two ways to put someone on payroll here.
An EOR already has an entity in Nigeria and employs your worker on your behalf, handling payroll, tax and the statutory terms above. Fastest way to hire without incorporating.
Compare EOR providersAdd the ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗ employer burden to salary and an EOR service fee to see your true monthly cost to employ in Nigeria.
Open the cost calculatorOn top of gross salary, mandatory employer contributions in Nigeria run ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗, made up of pension (employer minimum) 10%↗; NSITF Employee Compensation Scheme 1%↗; ITF training levy 1% of annual payroll for employers with 5+ employees or annual turnover of NGN 50 million or more; NHF employee deductions excluded↗. An employer of record adds its own per-employee service fee on top; across the 56 of 93 providers that publish a fee, the median is $349 per employee per month.
EOR service fees are billed per employee per month, on top of salary and statutory employer contributions in Nigeria. The contribution basis is ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗. Providers rarely publish a Nigeria-specific fee: across the 56 providers on our price board that publish a price, the median is $349 per employee per month (from $99 to $740), and the rest quote per country. Request a quote for Nigeria for an exact figure.
Statutory paid annual leave in Nigeria is 6 working days (after 12 months of continuous service)↗.
The minimum employer notice period in Nigeria is 1 day-1 month (by tenure)↗.
The statutory minimum wage in Nigeria is ₦70,000/month↗.
The maximum statutory probation period in Nigeria is 3-6 months (no statutory max)↗.
43 of the 93 providers we track name Nigeria on their own websites as a country where they offer Employer of Record. By published starting fee: Native Teams from $99 /mo↗, Asanify from $199 /mo↗, Gloroots from $199 /mo↗, RemoFirst from $199 /mo↗, RemotePeople (formerly Horizons) from $199 /mo↗, and 24 more with a published fee; 14 quote Nigeria on request. Each provider's listing is its own claim, so confirm availability for your role and contract type before signing.
In the 30↗ days to Nov 11, 2026, 48 companies↗ posted 95↗ full-time remote jobs open only to people based in Nigeria on the Himalayas job board, plus 6↗ contract roles, which ranks Nigeria #50 of 177 countries↗. The most hired fields are Developer, Human Resources, Sales. A company hiring this way without its own entity in Nigeria employs through an employer of record.
No. An employer of record (EOR) already holds a legal entity in Nigeria and can employ your worker there on your behalf, running local payroll, tax and compliance, so you can hire without setting up your own entity. That settles the employment side only: what the person does for your company (signing or negotiating its contracts, running a sales team, working from one place for most of the year) can still make your company taxable in Nigeria as a permanent establishment, whoever employs them.
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