• Business/Tourism Visa: Valid for three months for short-term travel.
• Temporary Work Permit: For short-term employment.
• Subject to Regularisation (STR) Visa: Required for foreign nationals intending to work; must be followed by obtaining a CERPAC (Combined Expatriate Residence Permit and Alien’s Card) to live and work in Nigeria.
• Other categories include diplomatic and transit visas.

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• Payroll Frequency: Weekly, bi-weekly, fortnightly, or monthly.
• Income Components: Salaries, wages, allowances (housing, transport, utilities, leave), bonuses, overtime pay, taxable benefits, and certain lump sum payments.
• Deductions: Pension, health insurance, life assurance premiums, NHF contributions, gratuities.
• Benefits in Kind: Fully taxable, including accommodation, vehicles, and other perks.
• Employer Contributions: Workers’ compensation and social security.‍
• Payroll Taxes: Industrial Training Fund Levy – 1% of total payroll.

• Probation Period: Typically three to six months.
• Working Hours: Standard 40-hour week (8 hours/day).
• Overtime: No statutory limit; rates set by contract or collective agreement.
• Notice Period:
  
  •  ≤3 months service: 1 day
  • > 3 months–<2 years: 1 week
  • 2–5 years: 2 weeks
  •  5+ years: 1 month
• Termination: At-will employment; notice or pay in lieu required.
• Severance: No statutory requirement; may be provided by contract or CBA.‍
• Non-Compete: Enforceable if ≤2 years in duration.

• Social Security: Employees contribute 8% and employers 10% of monthly emoluments.
• Workers’ Compensation: 1% of gross emoluments under the Employees’ Compensation Scheme.
• Retirement: 10% employer contribution under the National Contributory Pension Scheme.
• Health: Private health insurance mandatory.‍
• Private Benefits: Retirement schemes and life insurance are mandatory; no private workers’ compensation available.

• Tax Residency: Individuals present ≥183 days in a 12-month period are tax residents.
• Tax Year: January 1 – December 31.
• Tax System: Progressive rates from 7% to 24%.
• Double Tax Treaties: Multiple agreements in place.
• Taxable Income: Employment income, business/trade profits, trust income, director’s fees, investment income, rental income, royalties, annuities, pensions, and certain capital gains.