What are payroll taxes in Nigeria?

Non-resident foreign nationals must pay withholding tax at rates of 5% to 10% on income received in Nigeria.

The social security contributions that are deducted from workers’ salaries in Nigeria are as follows:

• National Housing Fund contribution.
• National health insurance scheme contribution.
• Life assurance premium.
• National pension scheme contribution.

An employer must also pay a 1% social security contribution on its total payroll costs to the Industrial Training Fund and toward the employees’ compensation scheme.