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Section 91 of the Labour Act goes further to exclude certain categories of persons from the above definition and, thereby, from the provisions of the Labour Act.

The code of corporate Governance for Licensed Pension Operators details rules based on international best practices to guide Pension Fund Administrators (PFAs) and Pension Fund Custodians (PFCs)...

In September 2025, the National Pension Commission ("NPC") released the Revised Guidelines on Corporate Governance for Licensed Pension Fund Operators ("Revised Guidelines") replacing the Guidelines...

The Organisation for Economic Co-operation and Development defines social security contributions as compulsory payments paid to the government that confers the entitlement to receive a (contingent) future social benefit.

Nigeria's labour laws combine colonial-era statutes with modern legislation, creating a complex framework for employment disputes. Multinational companies entering this rapidly growing market must navigate wrongful dismissal claims, wage disputes, and discrimination issues while ensuring compliance with the National Industrial Court's jurisdiction and constitutional employment protections.

The Pension Reform Act ("the PRA" or "the Act") was first enacted in 2004 and reenacted in 2014. Among many other provisions, the PRA makes Group Life Insurance compulsory for all employees.

It has been the practice for workers after donkey years of active service, either in the Private or Public Sector, to retire and not have a plan for life after retirement, the least of which, ought to be a roof over their heads.

Whistleblowing is a very effective but still under utilised as a corporate governance tool in Nigeria. Whistleblowing serves many purposes, the most commonplace being that it allows...

The Central Bank of Nigeria ("CBN"), the National Pension Commission ("PenCom"), the Nigerian Immigration Service ("NIS"), the Federal Inland Revenue Service...

At the end of the day whether you're a client, techie, tax professional, or even an intern; you should spend more time creating new solutions instead of going through the motions.

The move to allow retirement savings account ("RSA") holders, to finance residential mortgage with part of their pension funds, has its origin in the Pension Reform Act of 2014 (the "Act").

The Legislative Arm of the Federal Republic of Nigeria passed the Employees' Compensation Act (the "Act") on December 17, 2010, replacing the Workmen's Compensation Act Cap.

In Nigeria, employment contracts play a vital role in establishing a clear understanding between employers and employees regarding the terms and conditions of their working relationship.

Job rotation is the method of moving staff between different departments to give them exposure to various functions and aspects of a business undertaking, while enhancing their skills and professional development

The fact that the new tax reform laws are predicted to improve Nigeria's tax competitiveness indicates that there is a real need for an evaluation of the subject of tax residency.

Nigeria's pension industry has evolved into one of the country's most heavily regulated and financially significant sectors.

In today's increasingly competitive business environment, many organisations are under pressure to reduce operational costs and improve financial efficiency. One area that has come under scrutiny is employee benefits...