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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /8. Non-compliance to withholding requirements / 8.1 Employer failures

8.1 Employer failures

Nigeria

8.1�� Employer failures

Employer withholding and reporting deadlines in Nigeria (see commentary at 2.1):

Employer obligation	Deadline	Deadline
Late filing of monthly withholding returns (1.3)	Day 21 following end of the month	Penalty for late filing of returns is NGN 25, 000 for the first month it occurs and N5, 000 for each subsequent month the failure continues (FIRS)
Late filing of annual employer's return, Form H1 (1.3)	31^st January following the tax year	NGN 500,000 (FIRS)
Monthly PAYE remittance	Day 10 following end of month	Interest at current bank rate. Penalty

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1.4 Other employer costs/subsidies

2.3.2 Attachment of earnings orders

5.2 Employee registration

2.1.1 Rates of income tax

3.2 Employee stock-based incentive income

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

7.1 Travel expenses

2.2.1 Assessable earnings for NSSF

2.2.3 National Housing Trust (NHT)

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

7. Travel and subsistence

8.2 Income tax non-compliance

3.1 Tax exempt remuneration

3.4 Maternity and paternity leave

2.2.2 Housing fund contributions

2.2.1 SSS contributions

1.3.2 Annual reporting

3.5 Expense reimbursements