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Nigeria: Pay and benefits

This resource is not currently being updated. It was last reviewed and updated on 31 December 2023. 

Original and updating author: Adekunle Obebe, Bloomfield Law Practice

See the legal services provided by the authors of XpertHR International > Nigeria, including any discounts/offers for subscribers.


  • Pay rates are generally set by agreement between the employer and employee, or by a collective agreement. (See General)
  • Wages must not be paid at intervals exceeding one month. (See Payment of wages)
  • Employers must deduct from employees' pay income tax and pension contributions, while other deductions generally require the employee's consent. (See Deductions)
  • While the Constitution provides for equal pay for equal work without discrimination on grounds of sex or any other grounds, there has been no legislation enacting this. (See Equal pay)
  • There is a national minimum wage set by the Government at irregular intervals. (See National minimum wage)
  • There is a statutory contributory pension scheme whereby employees are obliged to open an individual savings account with a private pension fund administrator, into which both the employer and employee contribute. (See Pensions)
  • Earned income from employment, after permitted allowances and deductions, is subject to personal income tax. (See Income tax and social security)
  • Employees are entitled to up to 12 days of paid sick leave in any calendar year. (See Sick pay)