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.

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

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...

Nigeria Commercial

DC

DCSL Corporate Services Limited

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

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

Pension funds represent one of the most valuable assets individuals accumulate over their working lives, yet they are frequently overlooked in estate planning discussions.

SP

SimmonsCooper Partners

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

For most startups, survival hinges on one thing: how well resources are managed. In the race to cut costs and scale smartly, staffing becomes both a founder's greatest strength and toughest challenge.

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

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

Nigeria Employment

KN

KPMG Nigeria

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

Nigeria Employment

KN

KPMG Nigeria

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

Nigeria Employment

Ai

Andersen in Nigeria

Improving Participation In The Pension Scheme

Nigeria Employment

KN

KPMG Nigeria

A Review Of The Lagos State Tenancy And Recovery Of Premises Bill 2025

Nigeria Real Estate

TT

The Trusted Advisors

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

Gresyndale Legal

The Operationality Of The Nigeria Data Protection Act (NDPA) General Application And Implementation Directive (GAID), 2025

Nigeria Privacy

LL

Lexworth Legal Partners

Legal Framework For Land Registration And Title Perfection In Nigeria

Nigeria Real Estate

TT

The Trusted Advisors

How To Obtain An E-Visa To Nigeria – New Guidelines Effective 2025

Nigeria Immigration

uA

Firmus Advisory

Understanding Corporate Governance For Licensed Pension Operators In Nigeria

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)...

Nigeria Commercial

TT

The Trusted Advisors

PenCom Directive

Did you know that the National Pension Commission ("the Commission" or "PenCom") recently issued a directive that has an impact on employers in Nigeria.

Nigeria Employment

UU

Udo Udoma & Belo-Osagie

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

Companies nowadays resort to employing independent contractors rather than employees while still exercising control over the activities of the independent contractors over the work they do for the Organization.

Nigeria Employment

TT

The Trusted Advisors

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

President Bola Ahmed Tinubu on June 8, 2023, gave assent to alter the Constitution of the Federal Republic of Nigeria, 1999 to ensure uniformity in the retirement age and pension rights of judicial officers...

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

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

Nigeria Real Estate

OA

Olisa Agbakoba Legal (OAL)

Nuggets On Labour Law

Nigeria Employment

FS

Moroom Africa Legal Consults

Wealth Planning Considerations For High Net Worth Individuals And Family Businesses

Nigeria Wealth Mgt

Ai

Andersen in Nigeria

Highlights Of The New Pension Rules Allowing Private Equity Co-Investments By Pension Funds

Nigeria Finance

BH

Balogun Harold

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

The National Pension Commission (PENCOM) on Friday 23rd, September 2022 issued guidelines for workers to obtain a mortgage by accessing their retirement savings account (RSA).

Nigeria Real Estate

OA

Olisa Agbakoba Legal (OAL)

Nuggets On Labour Law

What are the regulatory framework for labour and employment matters in Nigeria?...

Nigeria Employment

FS

Moroom Africa Legal Consults

Wealth Planning Considerations For High Net Worth Individuals And Family Businesses

Managing financial and non-financial assets, preservation of wealth, succession planning and wealth transition, tax compliance and efficiency, retirement planning remain some of the many key objectives...

Nigeria Wealth Mgt

Ai

Andersen in Nigeria

Highlights Of The New Pension Rules Allowing Private Equity Co-Investments By Pension Funds

Nigeria's Pension Regulator, Pencom, has recently issued regulations permitting pension funds to co-invest in private equity funds with

Nigeria Finance

BH

Balogun Harold

Revised Regulation On The Administration Of Retirement And Terminal Benefits

Nigeria Employment

KN

KPMG Nigeria

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

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.

Nigeria Employment

OA

Olisa Agbakoba Legal (OAL)

Overview Of Employment Laws In Nigeria – Manpower Policy & Regulations

There are various laws governing employment-related matters in Nigeria.

Nigeria Employment

R

Resolution Law Firm

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

In sixty days, all Reporting Financial Institutions will be required to file their first set of Information Returns in compliance with Income Tax Regulations

UU

Udo Udoma & Belo-Osagie

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

The National Pensions Commission (PenCom) has announced the commencement of transfer of Retirement Savings Accounts (RSA) between Pension Fund Administrators (PFAs).

Nigeria Employment

PN

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

PN

PwC Nigeria

Tax Appeal Tribunal Relieves Employers Of Tax Obligation On Voluntary Pension Contribution

DN

Deloitte Nigeria

Retirement Planning: Catching The Retirement Wave

Nigeria Employment

PG

Perchstone & Graeys

Presidency Rejects National Housing Fund (Establishment) Bill

Nigeria Employment

Ai

Andersen in Nigeria

The Informal Sector To Benefit From The Contributory Pension Scheme

Nigeria Employment

DN

Deloitte Nigeria

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