��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /3. Payroll and particular aspects of employee remuneration / 3.1 Tax and social insurance-free employer payments and benefits

3.1 Tax and social insurance-free employer payments and benefits

Nigeria

3.1�� Tax and social insurance-free employer payments and benefits

The reimbursement by the employer of expenses incurred by the employee in the performance of their duties, from which the employee

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

2.1.4 Withholding obligation of employers

2.1.4 Withholding income tax rates

9.1.4 Expats and labour quotas

2.2.5 Québec health services fund

3.7 Performance-related bonuses

3.5 Redundancy pay

1.1 Introduction: overview of the domestic payroll system

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

2.2.1 Assessable earnings for NSSF

2.2 Withholding of social security

8.2 Income tax non-compliance

5.3 Foreign employers

3.1 Tax exempt remuneration

3.4 Maternity and paternity leave

2.2.1 SSS contributions

1.3.2 Annual reporting

2.2.2 National Hospital Insurance Fund (NHIF)

2.1 Withholding of income tax

2.2.5 Provident fund

1.1 Permanent establishment