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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /1. Payroll basics /1.4 Other payroll costs / 1.4.3 Expatriate Employment Levy

1.4.3 Expatriate Employment Levy

Nigeria

Note that the implementation of the Expatriate Employment Levy was temporarily suspended on 8 March 2024 until further notice, to allow for further government consultation with key stakeholders to conclude. In January 2025 an ex-parte suit titled FHC/ABJ/CD/1780/2024, challenging the EEL's legality, was also lodged and is progressing through the High

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4.7 Business entertainment expenses

2.1.4 Withholding income tax rates

United States: employment tax analysis

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

6.3 Inbound employees on assignment

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

2.2.3 National Housing Trust (NHT)

9.1 Employment legislation

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

5.3 Foreign employers

9.3 Work visas

3.4 Maternity and paternity leave

2.1 Withholding of income tax

3.1 Minimum wage and working hours

6.2 Double tax relief

2.2.2 National Savings Fund (NSF)

1.1 Permanent establishment