Top 10 EOR Providers for Hiring in Nigeria (2026)

Six tests to verify a Nigeria EOR provider before signing — the first is non-negotiable.

Step 1

Ask for the Nigerian entity legal name and RC Number (Registration Certificate Number) in writing, then cross-check on the Corporate Affairs Commission iCRP public registry at icrp.cac.gov.ng. The entity should appear as a Limited by Shares (Ltd) company with active status. Compare the published Nigerian address with the address the provider gives you. A mismatch between the entity registered on CAC and the entity invoicing you is a non-starter for any EOR contract. Also confirm the TIN (Taxpayer Identification Number) with FIRS.

Step 2

Confirm Employer Code registration with the relevant State Internal Revenue Service for PAYE — Lagos State IRS (LIRS) for most Lagos hires, but state-specific IRS for hires in other states. PAYE remits to the state where the employee resides, not where the employer is headquartered.

Step 3

Confirm PenCom Employer Code (National Pension Commission registration), NSITF registration (Employee Compensation Scheme), ITF registration (Industrial Training Fund — mandatory for companies with 5+ employees), and a Group Life Insurance policy under the Pension Reform Act 2014 (minimum 3x annual salary). All four are required for legal employment in Nigeria, and the EOR should provide policy numbers and PFA names.

Step 4

Request a redacted sample Nigerian employment contract under the Nigerian Labour Act and a redacted payslip showing PAYE bands under PITA (progressive 7-24%), Pension Contribution under PRA 2014 (10% employer + 8% employee, routed to a named PFA), NSITF (1% of monthly payroll), ITF Levy (1% of annual payroll), NHF (2.5% employee), and NHIA. Confirm the payslip is issued in the name of the legally registered Nigerian entity, not in the name of a foreign holding company.

Step 5

Confirm in writing who files the monthly PAYE return with the relevant State IRS, the monthly Pension remittance with the named PFA, the NSITF return, and the ITF Levy annual return, and ask for the last filing receipts as proof of operational delivery. For expatriate hires, confirm Expatriate Quota application with the Ministry of Interior, CERPAC processing with Nigeria Immigration Service, and STR (Subject To Regularization) visa handling capability.

Step 6

Get the all-in cost in writing for one Nigeria employee including the per-employee fee, FX margin on NGN disbursement (the Naira's FX volatility makes this material — ask for the FX-rate lock methodology and reference rate source), NSITF, ITF, NHF, mandatory Group Life Insurance premium, work permit and CERPAC fees if applicable, and any termination, gratuity, or severance reserves. Ask for two reference customers with Nigeria headcount of similar size to yours and contact them directly about onboarding speed, payroll accuracy during FX-volatile periods, and CERPAC processing time for expatriates.