10.3 The obligation to withhold social security
B – Does the employee come from an ECOWAS state?
|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)?|
|Pension contributions (NPC) withheld from earnings if more than 3 employees (|
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