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For many years, employers in Nigeria have been accustomed to submitting and paying their monthly National Housing Fund (NHF) contributions through Remita. However, the filing and payment process has now changed, and organisations are not able to follow the previous process to successfully meet their monthly compliance obligations.
The Federal Mortgage Bank of Nigeria (FMBN) has introduced a revised process for the submission and remittance of NHF contributions. Employers can no longer submit declarations and make payments through Remita as they did previously.
Instead, all NHF declaration submissions and payment remittances are now managed directly through the FMBN online portal.
To support the transition, employers should have received communication from their dedicated account manager at FMBN outlining the new requirements and registration process.
Before monthly declarations can be submitted, employers must first complete the required registration documentation to gain access to the FMBN portal. Once the registration form has been submitted and successfully processed by FMBN, the employer’s account will be activated, and the appropriate login credentials will be provided. These credentials will allow authorised users to access the portal and complete monthly NHF filing obligations.
Employers that have not yet completed this registration process should engage with FMBN as soon as possible to avoid delays in future submissions.
FMBN provides a declaration schedule template which employers must complete and upload each month as part of the filing process.
The declaration schedule contains key employee information required to correctly allocate NHF contributions. This includes:
• Company Name
• Employee Number
• Employee Name
• Employee Mobile Number
• Employee NHF Registration Number
• Contribution Amount
Accuracy is essential when preparing these schedules, particularly in relation to employee NHF registration numbers.
Only employees who have elected to participate in the NHF scheme should be included in monthly submissions. It is imperative that participating employees are registered with the NHF and have been issued with a valid NHF Registration Number. This information is used by FMBN to allocate contributions to the correct member account.
Missing or incorrect registration numbers can result in allocation issues, reconciliation challenges and delays in updating employee contribution records.
Employers should therefore ensure that NHF registration forms part of their onboarding and payroll administration processes for all participating employees.
Unlike Pay As You Earn (PAYE), NHF submissions are not separated according to an employee’s tax residence state.
Employers are required to submit a single consolidated declaration covering all participating employees across Nigeria, regardless of the States in which they work or reside.
This simplifies the reporting process and removes the need for State by State NHF submissions.
NHF declarations and payments are due by the 7th day of the month following payroll processing.
Once the monthly declaration schedule has been uploaded and successfully submitted through the FMBN portal, an eSlip is generated. This eSlip serves as the payment reference document and should be used to facilitate payment through the approved banking channels.
Employers are responsible for remitting the total contribution amount reflected on the declaration to the designated bank using the approved payment methods.
NHF contributions remain a monthly obligation, and employers should maintain accurate records of all deductions, declarations and payments.
Strong payroll controls, accurate employee data and timely submissions will help organisations remain compliant while ensuring that employee contributions are correctly allocated.
Prompt remittance is also important for employees, as it supports their continued eligibility for NHF benefits and housing finance opportunities available through the scheme.
The move away from Remita represents a significant change in the NHF filing and payment process. Employers that have not yet registered for the FMBN portal or reviewed their current procedures should take action now.
Ensuring that your organisation has the correct portal access, accurate employee registration details and a compliant monthly filing process in place will help prevent delays, minimise administrative challenges and support the successful submission of NHF contributions each month.
If this article raised questions or highlighted areas you’d like to understand better, let’s talk.Our team can walk through the details, implications, and practical considerations for your business.
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