Nigeria Launches Expatriate Employee Levy Handbook

Nigeria’s Ministry of the Interior has launched the Expatriate Employment Levy (“EEL”) Handbook on February 27, 2024, providing guidance regarding the government-mandated fee applied to employers of foreign nationals in Nigeria.

  • The EEL for Directors is 15,000 (USD)
    The EEL for all other categories is 10,000 (USD)
  • The EEL applies all non-citizens employed in the private sector in Nigeria and on specific work permit and visa types.

Government offiicials, accredited staff of Diplomatic missions and other international agencies are exempt from the payment of the levy.
Dependents of all categories of expatriates in Nigeria are exempt from the EEL, unless they are employed while resident in Nigeria.

Next Steps for Employers
Employers of foreign natioanls should provide timely reports on their expatriate employee and notify relevant government agencies of any changes in employment.
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Erickson Immigration Group will continue to monitor developments and share updates as more news is available. Please contact your employer or EIG attorney if you have questions about anything we’re reporting above or case-specific questions.