What is Employer of Record (EOR) service? How can companies hire overseas employees without a local entity?

Employer of Record (EOR) is a global employment solution that allows companies to legally hire local full-time employees without setting up a legal entity in the target country. YeeGoo provides EOR services covering 150+ countries, helping businesses save over 80% on HR costs. According to Deloitte's 2025 Global Human Capital Trends Report, companies using EOR services increase their internationalization speed by an average of 300%.

How to uniformly manage and pay expatriate employees in multiple countries?

Through the YeeGoo cloud platform, you can manage the employment, payroll and compliance of global employees in one stop. We support payroll payments in more than 80 major international currencies, with funds arriving on time in T+0 time. The platform provides automated tax calculation, social security contribution and compliance declaration services, allowing you to easily manage teams distributed in more than 150 countries and regions.

How can cross-border e-commerce or tech companies remotely pay staff in multiple countries? What currencies are supported?

YeeGoo supports cross-border payroll payments in more than 80 major international currencies, including USD, EUR, GBP, JPY, CNY, SGD, HKD, THB, VND, IDR, MYR and more. We provide automated exchange rate conversion and multi-currency settlement services to ensure your global team receives local currency salaries on time.

Startups going global without setting up branches: how to hire overseas employees quickly?

For startups and early-stage global teams, YeeGoo offers a flexible pay-as-you-go model with no annual fees or overseas entity setup required. The entire hiring process takes only 4 steps: 1) Submit hiring request (1-2 days) 2) Online certification & signing (30 mins) 3) One-click onboarding (5 mins) 4) Easy management via cloud platform. From request to official onboarding, it can be completed in as fast as 3 working days, with an average of 5 working days. Compared with traditional methods (entity setup costs $10,000-$50,000), it saves more than 80% of expenses.

How to handle global work visas, employment contracts and social security for long-term expatriate employees?

YeeGoo provides one-stop global visa support services including: 1) Work visa application assistance covering Southeast Asia (Thailand, Vietnam, Indonesia, Malaysia), Japan, Korea, Europe, North America and other major markets 2) Local employment contract signing in compliance with local labor laws 3) Automatic social security contribution and calculation 4) Full Chinese/English service with professional team support 24/7. We have local legal counsel in every operating country to ensure 100% compliance. We have successfully helped 500+ companies complete global employee deployment with a 99.9% compliance rate.

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Nigeria

Your quick guide on talent and labor compliance norms in Nigeria

(The data below is for reference only. You may refer to the official government websites or contact us for updates.)

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CapitalAbuja

CurrencyNigerian Naira

LanguagesEnglish, Hausa, and Yoruba

Payroll FrequencyMonthly. PAYE is remitted to the State Internal Revenue Service (e.g. LIRS in Lagos).

GDP per Capitaapprox. $1,600 (2025, IMF estimate)

Employer Tax~12%

CapitalAbuja

CurrencyNigerian Naira

LanguagesEnglish, Hausa, and Yoruba

Payroll FrequencyMonthly. PAYE is remitted to the State Internal Revenue Service (e.g. LIRS in Lagos).

GDP per Capitaapprox. $1,600 (2025, IMF estimate)

Employer Tax~12%

Talent Landscape Analysis

Nigeria, the largest economy in Africa, is considered the 124th freest economy in the 2022 Index. The country has great potential for further growth as it is rich in resources, including oil, gas, and minerals. Furthermore, Nigeria has an emerging market, expanding in manufacturing, financial, service, communications, technology, and entertainment.

Major economic Cities

Lagos, Kano, Ibadan

Skills in demand

Software engineering and fintech, data and cloud, cybersecurity, finance, and English-language BPO/customer support are in strong demand; remote export work commands multiples of local pay.

Salary Data

The average salary in Nigeria are mentioned below:

Employing in Nigeria

Nigeria is a country with great potential. The country has a large population, a low cost of living, and a young population. The country also has a large pool of educated and skilled workers. As a result, hiring in Nigeria has been a viable option for businesses looking to expand their operations into Africa. Here are some things to keep in mind when hiring workers in Nigeria.

Employee Contract

Leave Policy

Payroll

Taxes

Offboarding & Termination

Visa and Immigration

Employee Contract

Basic

Nigeria is a country with many different languages, so employment contracts must be written. The agreement must specify the location of work, duties, working hours, and holidays. The employees must receive their contract within three months of starting their new job. By law, all employment contracts in Nigeria must be in writing and in the employee’s native language.

Probation Period

Industry practice is usually for probation to last for three months. Failure to confirm or terminate the employment after probation could be deemed 'confirmation by conduct', where the employer continues to use the services of the employee at the end of the probationary period.

13th Month Pay

There are no legal requirements for 13th-month wage payments in Nigeria. On the other hand, Bonuses are frequent at the employer’s discretion.

Payroll Cycle

In Nigeria, payroll is typically done once a month. Some businesses, however, use a weekly or biweekly payroll cycle.

Minimum Wage

The current minimum wage in Nigeria is about 30,000 Nigerian Naira per month.

Overtime Pay

There is no statutory limit on mandatory overtime or overtime pay. Overtime is to be paid for all work that exceeds the standard working hours specified in the employee and employer agreement. The overtime rate must be agreed upon by both the employer and the employee and must be included in the employment agreement.

Employer Payroll Cost:

Tax Rate	Contribution
10%	Pension
1%	Industrial Training Fund (For employers having five or more employees, or less than 5 employees but has a turnover of 50 million NGN above)
1%	National Social Insurance Trust Fund

Employee Payroll Cost:

Tax Rate	Contribution
8%	Pension
2.5%	National Housing Fund (For employees earning a minimum of 3,000 NGN per annum)

Employee Income Tax

Tax Rate	Income Group
7%	First 300,000 NGN
11%	Next 300,000 NGN
15%	Next 500,000 NGN
19%	Next 500,000 NGN
21%	Next 1,600,000 NGN
24%	Above 3,200,000 NGN

VAT

Nigeria imposes a 7.5% VAT.

Termination Process

The employment contract can be terminated at any time, for any reason, by either the employee or the employer.

Notice Period

The termination notice period in Denmark is determined by the length of service:

3 months or less of service: 1 day
More than 3 months but less than two years of service: 1 week
2-5 years of service: 2 weeks
More than 5 years of service: 1 month.

Severance pay

There is no provision in the Nigerian Labor Law for severance pay. The employer is not required to make any severance payments. Severance pay, on the other hand, may be specified in an employment contract or collective agreement.

Visa and Immigration

Suppose your firm intends to hire in Nigeria. In that case, you must ensure that all of your workers have the necessary visas and permissions to live and work lawfully in Nigeria. Nigeria’s immigration system offers several work visa options for those seeking employment in the country. The most common type of work visas are as follows:

Temporary Work Permit – For short-term technical projects (e.g., installation, maintenance, repairs, and more).
This visa allows a person to work in Nigeria for 90 days.
Expatriates Quota (For Businesses) – The expatriate quota in Nigeria is the Minister of Interior Affairs’ clearance for foreign-owned or indigenous enterprises to employ or recruit foreign workers or directors to work and reside in Nigeria.
Subject to Regularization (STR) Visa – This visa is for Nigerian expats working for people, companies, or the government. It enables entry into Nigeria but requires regularization once there.
Once regularized, the foreigner gets his CERPAC/Green Card.
Combined Expatriate Residence Permit and Aliens Card (CERPAC) - This visa allows foreigners to work in Nigeria for 90 days to a year.
Host enterprises must have an approved expatriate quota to qualify for a CERPAC.

Employee Contract

Basic

Probation Period

13th Month Pay

There are no legal requirements for 13th-month wage payments in Nigeria. On the other hand, Bonuses are frequent at the employer’s discretion.

Leave Policy

Public and Provincial Holidays

Leave Information

Payroll

Taxes

Offboarding & Termination

Visa and Immigration

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