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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

6.1.3 Employer has no place of business in jurisdiction

Nigeria

A foreign-based, non-ECOWAS country, employer's liability to social security costs does not depend

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2.1.4 Withholding obligation of employers

3.1 Employee stock options

3.3 Minimum wage

3.4 Pension provision

1.4 Other employer costs/subsidies

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

9.3 Work visas

3.4 Maternity and paternity leave

3.4 Severance pay

2.2.5 FONACOT withholding

3.2 Stock options

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.8 Workers' Profit Participation Fund

6.1.2 Reciprocal agreements

1.1 Permanent establishment