Nigeria: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.

Employee Right To Pension:A Statutory And Policy Analysis

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...

Nigeria Employment

NO

Niji Oni & Co.

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

The Nigeria Tax Act, 2025 ("the Act") was signed into law on June 26, 2025, and is set to take effect from January 1, 2026. This new legislation marks a major reform of Nigeria's tax system.

Adeola Oyinlade & Co

Regulatory Update: Highlights Of The Guidelines, Letters, Circulars And Notifications Issued In September 2025

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

Nigeria Finance

AP

Advocaat Law Practice

Licensing A Pension Fund Administrator (PFA) In Nigeria: Step-By-Step Guide

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

Nigeria Employment

Adeola Oyinlade & Co

Individual Tax Residency And Implications Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

Highlights Of The Revised Guidelines On Corporate Governance For Licensed Pension Fund Operators

Nigeria Commercial

DC

DCSL Corporate Services Limited

Beyond Retirement: Integrating Pension Funds Into Your Estate Plan In Nigeria

SP

SimmonsCooper Partners

Contractor Or Employee? The Startup Dilemma That Can Define Your Future

Nigeria Employment

TA

Tope Adebayo LP

Understanding The Employees' Compensation Act And Tortious Claims For Workplace Injuries In Nigeria

Nigeria Employment

SK

Streamsowers & Kohn

The Liability Of Retired Professionals When Rendering Professional Consultation

Nigeria Employment

OA

Olisa Agbakoba Legal (OAL)

National Pension Commission Introduces New Pension Contribution Remittance System

Nigeria Employment

KN

KPMG Nigeria

How To Hire And Fire

Nigeria Employment

GE

G ELIAS

Execution And Termination Of Employment Contracts: Legal Framework And Best Practices In Nigeria

Nigeria Employment

TA

TLP Advisory

SEC's Draft Rules Facilitate Pension Funds' Investment In Commercial Papers

Nigeria Employment

BI

Banwo & Ighodalo

Firs Imposes 10% Withholding Tax On Interest From Short-Term Instruments

SB

Stren & Blan Partners

MCSN Receives ₦1.2bn Copyright Levy To Support Nigerian Musicians

AA

Adams & Adams

What You Should Know About The New Data Protection Compliance Audit Regime In Nigeria

Nigeria Privacy

AP

Advocaat Law Practice

Nigeria's FinTech Regulatory Framework: Key 2025 Developments And Outlook For 2026

Nigeria Technology

UU

Udo Udoma & Belo-Osagie

The 2026 CBN Fintech Report; Defining The Future Of Fintech In Nigeria

Nigeria Technology

PL

Pavestones Legal

Social Security Verification Exercises In Nigeria – The Case For A More Seamless Process

Perhaps one of the most important tasks for every government in the world is to provide the enabling framework for social security, which may include retirement benefits, health insurance, and disability cover for its citizens.

Nigeria Employment

KN

KPMG Nigeria

National Pension Commission Issues Circular On Voluntary Contributions Under The Contributory Pension Scheme

The National Pension Commission (PenCom or "the Commission") has issued a Circular (‘the Circular') on "Emerging Matters on the Payment of Voluntary Contribution (VC)...

Nigeria Employment

KN

KPMG Nigeria

Tax Implications Of Workforce Engagement Forms In Nigeria – A Guide For Local And Foreign Employers

Labour is often deemed as the engine that drives the production wheel of a business organisation. In Nigeria, where a diverse and dynamic workforce propels various sectors...

Nigeria Employment

Ai

Andersen in Nigeria

Improving Participation In The Pension Scheme

Nigeria has seen a lot of changes in the pension industry in terms of laws and regulations issued by the Government.

Nigeria Employment

KN

KPMG Nigeria

Understanding Corporate Governance For Licensed Pension Operators In Nigeria

Nigeria Commercial

TT

The Trusted Advisors

PenCom Directive

Nigeria Employment

UU

Udo Udoma & Belo-Osagie

Gig Economy And Employment Law In Nigeria: The Rights Of Freelancers In Nigeria

Nigeria Employment

TT

The Trusted Advisors

Uniform Retirement Age For Judicial Officers: A Review Of The (Fifth Alteration) No. 37, Act, 2023

Nigeria Employment

TT

The Trusted Advisors

Leveraging Your Contributory Pension To Obtain A Mortgage In Nigeria

Nigeria Employment

TT

The Trusted Advisors

Social Security Contributions – A Review Of The Industrial Training Fund And Employee Compensation Scheme

Nigeria Employment

Ai

Andersen in Nigeria

Pencom Issues Guidelines On Accessing Retirement Saving Account Balance Towards Payment Of Equity Contribution For Residential Mortgage

Nigeria Employment

UU

Udo Udoma & Belo-Osagie

Termination Of Employment: The Effect Of The ILO Convention On Contracts Of Employment

Nigeria Employment

SK

Streamsowers & Kohn

Financing Residential Mortgage With Pension Funds: Guidance Note For RSA Holders, Mortgage Lenders And Pension Operators

Nigeria Finance

BI

Banwo & Ighodalo

A Review Of The Operational Framework For Co-Investment By Pension Fund Administrators

Nigeria Finance

OA

Olaniwun Ajayi

Pencom Issues Guidelines On Accessing Retirement Saving Account Balance Towards Payment Of Equity Contribution For Residential Mortgage

On 23rd September 2022, the National Pension Commission released the Guidelines on Accessing Retirement Saving Account Balance towards Payment of Equity Contribution ...

Nigeria Employment

UU

Udo Udoma & Belo-Osagie

Termination Of Employment: The Effect Of The ILO Convention On Contracts Of Employment

For an employment relationship that is not clothed with statutory flavor, a contract of employment is the basis of that relationship. In a contract of employment, the terms of the relationship,...

Nigeria Employment

SK

Streamsowers & Kohn

Financing Residential Mortgage With Pension Funds: Guidance Note For RSA Holders, Mortgage Lenders And Pension Operators

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").

Nigeria Finance

BI

Banwo & Ighodalo

A Review Of The Operational Framework For Co-Investment By Pension Fund Administrators

The Framework essentially sets the ground rules for co-investment by Pension Fund Administrators in portfolio companies alongside private equity funds in which they are limited partners.

Nigeria Finance

OA

Olaniwun Ajayi

How To Leverage Your Contributory Pension – Unlocking Wealth In The Real Estate Sector

Nigeria Real Estate

OA

Olisa Agbakoba Legal (OAL)

Leveraging Mergers And Acquisitions To Meet The Needs Of Recapitalization In The Pension Industry

The Contributory Pension Scheme (CPS or "the Scheme") regime in Nigeria was established by the Pension Reform Act (PRA) 2004 amended in 2014.

Nigeria Commercial

Ai

Andersen in Nigeria

Highlights Of PENCOM's Operational Framework For The Non-Interest Fund (Fund VI)

The National Pension Commission (PENCOM) recently introduced a new category of fund which complies with sharia principles of investment.

Nigeria Employment

A

AELEX

Coercions: Reflections On Constructive Dismissal In Nigerian Labour Practice

Apprehensions associated with negative work environment could lead to constructive dismissal or constructive discharge (CD).

Nigeria Employment

LB

LeLaw Barristers & Solicitors

Whistleblowing: An Approach Towards Good Corporate Governance In Nigeria

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...

Nigeria Employment

OA

Olisa Agbakoba Legal (OAL)

Legal Consequence Of Non-Compliance With Group Life Insurance Provison Of The Pension Reform Act

Nigeria Employment

OA

Olisa Agbakoba Legal (OAL)

Overview Of Employment Laws In Nigeria – Manpower Policy & Regulations

Nigeria Employment

R

Resolution Law Firm

Preparing For Common Reporting Standard (CRS) Compliance – Step 1

UU

Udo Udoma & Belo-Osagie

Retirement Savings Account Holders May Now Transfer Their Accounts From One PFA To Another

Nigeria Employment

PW

PwC Nigeria

Reformations: Can The Pension Reform Act 2014 Go Further?

Nigeria Employment

LB

LeLaw Barristers & Solicitors

Maxizming The Provisions Of The Pension Reform Act (PRA) 2014 As An Economic Stimulus & Palliative In Light Of The Covid-19 Pandemic

Nigeria Employment

PA

PUNUKA Attorneys & Solicitors

Private Equity - Regulatory Summary Of 2018

Nigeria Commercial

T

TNP

A Boring Story About Pension

Nigeria Employment

TP

Taxaide Professional Services Ltd

PenCom Directs PFAS To Discontinue The Operation Of Death Benefits Accounts

Nigeria Employment

DN

Deloitte Nigeria

New Regulatory Frameworks To Govern Electronic Payments & Collections And Issuance Of Bankers Acceptances & Commercial Papers In Nigeria

Nigeria Finance

BI

Banwo & Ighodalo

Key Considerations On Employment And Remuneration Of Expatriates In Nigeria

Ai

Andersen in Nigeria

PenCom Introduces The Enhanced Contributor Registration System

Nigeria Employment

DN

Deloitte Nigeria

Tax Appeal Tribunal's Judgement On Employer's Obligation To Remit Tax On Voluntary Pension Contribution Withdrawals

DN

Deloitte Nigeria

Tax Appeal Tribunal Rules That Employers Cannot Be Held Liable For Tax On Employees' Voluntary Pension Contribution

Nigeria Employment

Ai

Andersen in Nigeria

Tax Appeal Tribunal Rules That Withdrawal Of Voluntary Pension May Be Taxable But It Is Not The Responsibility Of The Employer

PW

PwC Nigeria

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