The Nigerian Presidency announced the launch of the Expatriate Employment Levy (EEL) on 27 February 2024. The EEL is levied at an annual rate of USD 15,000 for directors and USD 10,000 for other expatriate (non-citizen) employees working in Nigeria and is payable by the employer. The EEL applies in respect of expatriate employees employed for at least 183 days in a year. The EEL does not apply in respect of accredited staff of diplomatic missions and government officials. Employers must maintain comprehensive records related to expatriate employees and report expatriate employment details including any changes. Click the following link...