PAYE for Expatriate Employees in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Employing expatriates adds complexity: immigration status, housing and hardship allowances, split payroll, and sometimes tax equalisation policies. For Nigerian PIT/PAYE, the employer must still align with the relevant state IRS or FCT-IRS rules on registration, monthly remittance, and year-end certificates. Treat this overview as a checklist starter.
Registration and IDs
Ensure work authorisation is valid and that the employee obtains or links a TIN as required. Payroll systems should capture full compensation including taxable benefits in kind where rules say so.
Residency and sourcing
Short assignments vs multi-year roles change residency analysis—coordinate with HR and tax on Tax residency.
Operational links
See PAYE for employers, State vs FCT PAYE, and the State & FCT hub for official portals.