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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /1. Payroll basics /1.4 Other payroll costs / 1.4.1 Nigerian Social Insurance Trust Fund (NSITF)
Commentary

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)


Nigeria

Employers must contribute to the:

  1. Ìý

    •ÌýÌýÌýÌý Nigerian Social Insurance Trust Fund (NSITF), see 1.4.1

  2. Ìý

    •ÌýÌýÌýÌý Industrial Training Fund (ITF), see 1.4.2

1.4.1ÌýÌýÌýÌý Nigerian Social Insurance Trust Fund (NSITF)

This is an employer only contribution.

The Nigeria Social Insurance Trust Fund (NSITF) applies to all employers and employees in the public and private sectors. There is no employee headcount requirement for companies, but for sole trader businesses

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