Commentary

10.3 The obligation to withhold social security

Nigeria
Nigeria | Commentary

10.3 The obligation to withhold social security

Nigeria | Commentary

10.3     The obligation to withhold social security

B – Does the employee come from an ECOWAS state?

YesNo
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)?
YesNo
Pension contributions (NPC) withheld from earnings if more than 3 employees (

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial