Implementation Of The Expatriate Employee Levy

The Federal Government of Nigeria, on 27th February 2024, approved the implementation of the Expatriate Employee Levy Scheme ("EEL Scheme"). The EEL Scheme is meant to:

• increase employment opportunities for Nigerians with companies operating in Nigeria who employ expatriates,
• generate revenue for the government,
• improve nationalisation and indigenization,
• balance employment opportunities between Nigerians and expatriates,
• close wage gaps between the expatriates and the Nigerian labour force, and
• facilitate knowledge transfer in order to grow the economy.

The implementation of the EEL Scheme will be based on the provisions of the Expatriate Employment Levy Handbook ("Handbook") which was issued by the Federal Ministry of Interior ("FMI") and the Nigerian Immigration Service ("NIS") in October 2023.