Corporate Immigration 2024 Comparisons

Immigration policies are predominantly shaped through government legislation, administrative directives, and regulations.

They are seen as valuable, serving the government’s goals of fostering economic growth, promoting technological advancement and facilitating cultural exchange. Simultaneously, the government takes steps to enhance border control, regulate the entry and residency of foreigners and prevent unauthorised immigration through these immigration policies.

There are no upcoming policies or changes to the immigration laws in Nigeria.

However, the most recent change was the Nigerian new visa policy introduced in 2020, which expanded the visa categories from six to 79, each visa class being intended to cover every conceivable travel purpose.

The new visa classes are broadly categorised into three groups as follows:

• Short Visit Visas (24 classes) permit foreign nationals to visit for no more than three months for the purposes of tourism, business travel, seminars, etc.
• Temporary Residence Visas (36 classes) permit foreign nationals to reside in Nigeria for a period not exceeding two years for purposes such as employment, study, or internships.
• Permanent Residence Visas (15 classes) cater to foreign nationals seeking long-term stays in Nigeria, including retirees, investors, highly skilled immigrants, and their spouses.

The full implementation of the Visa Policy 2020 is still in progress, and further developments are anticipated in the near future. 

Introduction and Suspension of the EEL Levy

Additionally, the Federal Ministry of Interior (FMI) and federal government of Nigeria introduced an Expatriate Employee Levy (EEL) on 27 February 2024. The EEL imposes a government-mandated contribution on employers who hire expatriate workers in Nigeria, ranging from USD10,000 to USD15,000 for each expatriate employed in Nigeria.

Full implementation of the EEL was set to commence on 15 March 2024, with a 15 April 2024 deadline for compliance. However, the implementation was suspended prior to the commencement date following concerns expressed by various stakeholders. The decision to suspend the EEL came after a meeting held on 8 March 2024, which involved the FMI, Nigerian Association of Chambers of Commerce, Industry, Mines, and Agriculture (NACCIMA), as well as other significant trade and commerce associations. The Levy remains suspended until further consultation.

Filing of FMI Monthly Quota Returns

The FMI earlier issued its guideline in January 2022, which applies to companies that have been issued or are interested in obtaining EQ Approvals. The guideline specifies a requirement for companies that have been granted EQ positions to electronically submit their Monthly Quota Returns through the e-CITIBIZ platform. In furtherance of the guideline, the FMI issued a public notice on 8 November 2023, directing all companies that have been granted EQ positions to promptly submit their Monthly Quota Returns on the e-CITIBIZ platform from 9 November 2023.

It should be noted that companies are to promptly file their monthly returns within the first ten days of each month to avoid defaulting and incurring liability to pay a fine. The FMI public notice also specifies that the implementation of the fines against defaulting companies will commence from the effective date.

There are two options available for sponsor-based employment depending on the length and nature of the assignment.

The first option is the Temporary Work Permit (TWP) visa for foreign nationals required in Nigeria to work for a short-term period. This is a single-entry work visa valid for 90 days and may be extended in-country for another 30 days. The sponsor company must obtain a pre-approval in-country from the Nigeria Immigration Service before the assignee can obtain the TWP visa at the Nigerian embassy.

The second option is the Subject to Regularization (STR) visa. This category is for foreign nationals who are entering Nigeria for long-term employment purposes. The STR visa must be sponsored by a local entity in Nigeria and requires the company to have an approved Expatriate Quota for the position the applicant will be occupying. The STR visa is a single-entry work visa valid for 90 days. Upon entering Nigeria, the employee is required to obtain the Combined Expatriate Residence Permit and Alien Card (CERPAC) within the STR visa validity period. The CERPAC is a residency permit that confirms the foreign national’s legal status to work and reside in Nigeria.

Unsponsored Work

There are currently no options available for unsponsored work in Nigeria.

Investment

The Nigerian Visa Policy 2020 includes a distinct visa category for investors. This category enables investors in small, medium, large, and ultra-large-scale enterprises to invest in Nigeria and lawfully reside within the country for a renewable period of five years, independent of the need for sponsorship. This is, however, yet to be implemented.

Visitors are limited to engaging only in activities that fall within the scope of permissible visitor-related activities.

Generally, visitors are prohibited from participating in any form of employment or engaging in paid activities without the appropriate work authorisation. Visitors are also restricted from establishing businesses or conducting business activities that involve receiving payment or salary.

Remote working is largely recognised in Nigeria and currently utilised by several companies.

However, there are no regulations or work permit authorisation that apply to foreign nationals who intend to work remotely in Nigeria.

The official language is English; therefore, documents in other languages must be translated into English in order to be accepted for use in Nigeria.

For foreign nationals travelling to Nigeria, it is mandatory to possess a valid international certificate of vaccination, commonly known as the yellow fever vaccination card. This certificate serves as proof of vaccination against specific diseases, such as yellow fever. The yellow fever vaccination certificate is a major requirement for entry into Nigeria.

After the advent of the COVID-19 pandemic, the Federal Health Ministry introduced an online medical form that all travellers by air must complete before arriving in Nigeria. The form provides basic information on the traveller’s health status and contact details for contact tracing purposes.

Salary

There is no specific salary threshold prescribed for sponsor-based employment visas.

Qualifications

The sponsor employer must ensure that the individual possesses the necessary educational qualifications, work experience or professional certifications relevant to the expatriate position to be filled.

An employment-based visa in Nigeria is restricted to a specific employer. The visa is granted based on the specific employment offer made by the sponsoring employer and the foreign national is not permitted to work for another employer.

Typically, the processing timeline for the visa applications are determined by the category of visa and issuing officer. However, estimated visa processing times for business, short-term work and employment visas are provided:

• Business Visa on Arrival (VOA): two to three working days.
• Temporary Work Permit (TWP): four to eight weeks.
• Business Visa: two to four weeks.
• Subject to Regularization (STR) Visa: four to eight weeks.

The above stated timelines are not necessarily fixed and are subject to change.

Without a valid visa or appropriate travel document, foreign nationals may face challenges at the port of entry and may be denied entry into Nigeria. It is advisable to wait until the visa application is processed and the visa is granted before making any travel plans to Nigeria.

Individuals are only allowed to travel to Nigeria for the exact purpose of the visa granted. Business visa and tourist visa visitors are not allowed to work in Nigeria.

STR Visa Restrictions

Once an individual has entered Nigeria on the STR visa, they are not permitted to leave and return to Nigeria on the same visa. They must wait to be issued the Temporary Combined Expatriate Residence Permit and Alien Card (CERPAC) receipt before travelling out of Nigeria. This receipt allows them to re-enter Nigeria without obtaining another STR visa. Thus, their travel may be restricted while this process is ongoing.

There is no formal process for visa expedition.

Once a foreigner/individual enters Nigeria on a long-term employment visa, there are several post-visa requirements and steps they may need to take, depending on the type of visa and the purpose of their visit, as outlined below.

Long-term Employment Visa (STR Visa)

The sponsoring company will submit an application with the relevant application documents for regularisation of the STR visa on behalf of the individual at the Nigerian Immigration Service (NIS) to obtain the CERPAC.

The NIS will review and issue a temporary CERPAC receipt to allow the individual to resume employment before the residence permit CERPAC card is issued to the individual upon completion of the regularisation process.

Upon completion of the regularisation process the individual is required to register their presence by completing a biometric capture exercise with the NIS. Emigrant registration in Nigeria is typically required for all individuals on the CERPAC work and residence permit in the country. This registration helps to establish their legal presence in Nigeria.

Individuals on the CERPAC card are required to enroll to get a National Identification Number (NIN) with the National Identity Management Commission (NIMC) in Nigeria, the NIN number will be required to obtain a local call ID number and open bank accounts.

Individuals on the CERPAC card will be required to enroll for a bank verification number to open a bank account.

If an individual needs to work beyond the duration granted by their CERPAC card, they must prompt their sponsoring employer to apply for a renewal to extend their stay.

Generally, for the short-term work permit visa and business visa, foreign nationals will carry out a biometric enrolment at the port of arrival in Nigeria. If the foreign national needs to stay beyond the term granted, the sponsoring employer must apply to the authorities for an extension before the expiration of the current visa term.

The cost of a sponsored employment visa in Nigeria varies depending on the foreign national’s country of origin. The employment fees will typically range from USD3 to USD600.

The cost of obtaining the CERPAC for long-term assignment in-country is USD2,000.

However, the Federal Ministry of Interior (FMI) and federal government of Nigeria introduced an Expatriate Employee Levy (EEL) on 27 February 2024. The EEL imposes a government-mandated contribution on employers who hire expatriate workers in Nigeria, ranging from USD10,000 to USD15,000 for each expatriate employed in Nigeria.

Full implementation of the EEL was set to commence on 15 March 2024, with a 15 April 2024 deadline for compliance. However, the implementation was suspended prior to the commencement date following concerns expressed by various stakeholders. The decision to suspend the EEL came after a meeting held on 8 March 2024, which involved the FMI, Nigerian Association of Chambers of Commerce, Industry, Mines, and Agriculture (NACCIMA), as well as other significant trade and commerce associations. The Levy remains suspended until further consultation.

There are no restrictions or legal requirements on the payment of visa costs in Nigeria. The visa cost can either be paid by an individual or sponsor company.

The Nigerian immigration authorities will take enforcement action against an individual and/or a sponsor in respect of immigration in Nigeria in the following circumstances:

• Where the individual or sponsor has made a false or misleading statement in their visa application.
• Where the individual has entered or remained in Nigeria in violation of the terms of their visa.
• Where the individual or sponsor has engaged in any activity considered to be a threat to national security or public safety.
• Where the individual or sponsor has failed to comply with any of the requirements of Nigerian immigration laws.

An employer sponsoring an employment-based visa in Nigeria has several obligations, including:

• providing the foreign national with a valid employment contract;
• ensuring that the foreign national receives the prevailing wage for the position;
• providing a safe and healthy work environment for the foreign national;
• submitting monthly expatriate quota returns to the Nigerian Immigration Service (NIS);
• assigning two local employees to understudy expatriate/foreign employees during their period of employment;
• not allowing the unauthorised utilisation of its expatriate quota positions by any other organisation/company; and
• complying with all relevant immigration laws and regulations, such as required notifications, renewals of residence and work permits of its expatriate employees, renewal of the company’s regulatory permits such as the expatriate quota, deregistration of an expatriate employee upon exit from Nigeria, etc.

Failure to fulfil these obligations may lead to the imposition of fines and potential imprisonment, and/or the revocation of the employer’s expatriate quota to operate in Nigeria. The various penalties are outlined below.

• An employer who fails to notify the relevant government body of de-registrations, redesignation or change of employment can face on conviction a term of imprisonment of up to five years or a fine of NGN1,000,000 (circa USD2,200) or both, or may (as the Ministry deems fit) be deported or their business may be wound up.
• An employer who fails to comply with the submission of the expatriate quota monthly returns can face a fine of NGN3,000,000 (circa USD9,000) for each month of default.
• An employer who fails to employ local employees to understudy foreign nationals can face a fine of NGN3,000,000 (circa USD9,000).
• Where a company is proven to have failed to make any other required notification and this is proven to have been at the instigation or with the connivance of or is attributable to any neglect on the part of a director, manager, secretary of the body corporate, or any person purporting to act in any such capacity, the officer or person shall face on conviction a term of three years’ imprisonment or a fine of NGN2,000,000 (circa USD4,400) or both.
• With effect from June 2024, companies that fail to file the monthly returns electronically on the e-CITIBIZ platform within the first ten days of each month will incur fines for non-compliance. The breakdown of the fines for failure to file is as follows:
1. within ten days – NGN100,000;
2. after 20 days – NGN150,000; or
3. after 25 days – NGN200,000.

There is no right to work check requirement in Nigeria. The primary responsibility for ensuring the eligibility of an employee rests with the sponsoring employer and is regulated internally within the company.

The following family relationships are recognised in Nigeria for the purposes of a dependant visa: spouse, children and parents.

Dependant visa holders in Nigeria are not authorised to work, owing to the classification of the permit granted to them. If a dependant wishes to seek employment, they must secure a local sponsoring company that will sponsor their work authorisation and assume immigration responsibility.