Nigeria Statutory payroll contributions (employee)
Nigeria Statutory payroll contributions (employee) run from 2.5% to 8% across 3 contribution branches, cited to Pension Reform Act 2014 s.4(1) (employee 8% of Basic+Housing+Transport), National Housing Fund Act (2.5% of basic), read with Nigeria Tax Act 2025 s.30(2) for deductibility, in force since 1 Jan 2025. Last checked against the official source on 30 Jul 2026.
Nigeria's mandatory employee-side payroll contributions: pension, National Housing Fund and NHIS.
Compare social contributions across all 34 African countries →
| Current value | 2.5–8% across 3 contribution branches |
|---|---|
| In force from | 2025-01-01 |
| Official source | Pension Reform Act 2014 s.4(1) (employee 8% of Basic+Housing+Transport), National Housing Fund Act (2.5% of basic), read with Nigeria Tax Act 2025 s.30(2) for deductibility |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
EMPLOYEE SIDE ONLY. The employer's separate 10% pension contribution is listed for context but is a cost of employment, not a payroll deduction, and employer NSITF and ITF levies are not carried here at all. THE BASE MATTERS MORE THAN THE RATE: pension and NHF apply to Basic+Housing+Transport and to basic salary respectively, not to gross. The Pension Reform Act fixes only a FLOOR for what BHT must comprise, so where a payslip does not state the split, any computed figure rests on an assumed composition rather than on the statute - our payroll endpoint discloses the 40/30/10 market convention it applies when the split is not supplied, and the same caution applies to anyone using these rates. NHIS carries no single statutory percentage: the premium is scheme-dependent, so we publish no rate rather than a representative one. All three are deductible for PAYE under the Nigeria Tax Act 2025.
Get it programmatically
curl https://afriref.dev/v1/ng/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ng/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ng/social-contributionsOther Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT standard rate · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · CBN official exchange rate (NFEM volume-weighted average)
The same figure elsewhere: Republic of the Congo · Rwanda · Senegal · South Africa · Tanzania · all 34