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Mar 24

Implementation Of The Expatriate Employment Levy Introduced By The Nigerian Government

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Sequel to our update regarding the introduction of the Expatriate Employment Levy (EEL) by the Federal Government of Nigeria dated February 29, 2024, the Federal Ministry of Interior (FMI) has released the implementation guidelines for the enforcement of the EEL. 


The Expatriate Employment Levy (EEL) is a government-mandated contribution imposed on employers hiring expatriate workers in Nigeria. It was introduced by the Nigerian Government on February 27, 2024.


This summary contains information on the implementation and application of the EEL to relevant stakeholders.