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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /6. Globally mobile employees / 6.4 Outbound employees assigned abroad

6.4 Outbound employees assigned abroad

Nigeria

An outbound employee may be able to claim a tax exemption for reasonable relocation expenses

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9.2.2 Work permits

3.3 Minimum wage

3.4 Pension provision

1.4 Other employer costs/subsidies

5.2 Employee registration

3.2 Employee stock-based incentive income

2.2.5 Québec health services fund

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

3.1 Minimum wage and overtime

9.5 Workers Compensation Act 2000

2.1.2 Allowable deductions

9.1 Employment legislation

5.1 Employer registration

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

2.2.1 Employee's pension insurance (EPI)

3.6 Severance pay

1.3.2 Annual reporting

2.2.4 Gratuity fund