10.3 The Obligation To Withhold Social Security

B – Does the employee come from an ECOWAS state?

Yes	No
Home country social security contributions apply for up to 6 months. (6.1.2) After 6 months Nigerian social insurance contributions withheld from all employment income. Subject to minimum employee numbers for NHIS (2.2.1) and NPC (2.2.2) contributions	Employer total workforce of more than 2 employees (NPC), or more than 9 employees (NHIS)?
	Yes	No
	Pension contributions (NPC) withheld from earnings if more than 3 employees (

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10.3 The obligation to withhold social security

Nigeria

10.3 The obligation to withhold social security