The following state social insurance employee contributions are deductible for personal income tax:
- Ìý
•ÌýÌýÌýÌý National Health Insurance Scheme contributions (2.2.1)
- Ìý
•ÌýÌýÌýÌý Nigerian state pension scheme (NPS) (2.2.2)
Social insurance for worker injury etc, is also provided via the Nigerian Social Insurance Trust Fund. This is an employer only contribution and is detailed in 1.4.1.
Employers must also pay an employer only levy to
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Web page updated on 17 Mar 2025 16:04