Nigeria employment facts
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These are the 14 statutory values we hold for Nigeria in Global Employment Facts (Employ Borderless), 9 of them read from a statute or the government that administers it. Each row names the page it came from, the date the figure took effect and the date a person last checked it. They are legal minimums, not what employers in Nigeria actually offer, and they are what our three published indexes score Nigeria on.
Robbin Schuchmann
Co-founder, Employ Borderless
What the law requires in Nigeria
NG| Field | Value | Unit | Tier | Source | Effective | Verified | Caveats |
|---|---|---|---|---|---|---|---|
| Statutory paid annual leaveannual_leave_days | 6 | working days a year | Statute | National statutes and government sources | 2026-09-12 | 2026-09-16 | - |
| National public holidayspublic_holidays | 11 | days a year | Extracted | Editorially reviewed secondary research | 2026-01-01 | 2026-07-02 | - |
| Statutory notice periodnotice_weeks | 3.2 | weeks | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Statutory severanceseverance_weeks | 0 | weeks | Official | ILO EPLEX | 2025-01-01 | 2026-06-22 | - |
| Employer social contributionsemployer_ssc_rate | 10 | % of gross pay | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Employee social contributionsemployee_ssc_rate | 8 | % of gross pay | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Statutory minimum wagemin_wage_monthly | NGN 70,000 | a month | Secondary | wageindicator | 2024-07-19 | 2026-07-27 | - |
| Income tax bracketsincome_tax_brackets | 6 bands | - | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Top personal income tax ratepersonal_income_tax_top_rate | 25 | % | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Corporate tax ratecorporate_tax_rate | 30 | % | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Standard VAT ratevat_rate | 7.5 | % | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | - |
| Statutory maternity leavematernity_leave_weeks | 12 | weeks | Statute | National statutes and government sources | 2026-09-12 | 2026-09-17 | currentness uncertain |
| Statutory paternity leavepaternity_leave_weeks | 0 | weeks | Extracted | Editorially reviewed secondary research | 2026-01-01 | 2026-07-02 | - |
| State pension ageretirement_age | 50 | years | Official | SSA Social Security Programs Throughout the World | 2019-01-01 | 2026-06-23 | - |
Where a field is missing from this table, we hold no sourced value for Nigeria and publish the gap rather than filling it. Where a statute and a compilation disagree, the statute wins.
Source tiers on this page: Statute is statute or government source · Extracted is machine-extracted, editorially reviewed · Official is official multilateral compilation · Secondary is secondary compiler.
Use these numbers
Free to reuse under CC BY 4.0 with attribution. The full edition, the per-field coverage table, the corrections log and the methodology live on the dataset page.
For what these rules mean in practice, who can employ under them and what hiring there actually costs, read our guide to hiring in Nigeria.
Schuchmann, R. (2026). Global Employment Facts (Employ Borderless) [Data set]. Employ Borderless. https://employborderless.com/hiring-intelligence/global-employment-facts/
DOI pending. Until the Zenodo record resolves, cite the canonical URL above. Cite the dataset, not this page: the edition is frozen, so the numbers above will still be these numbers next quarter.