Investor Presentaiton
The Country and its
institutions
Business Organisation Labour and Social
and Regulation
Security Regulations
The Nigerian Financial
Services Industry
Tax System
Foreign Exchange
Transactions
Investment in Nigeria
Accounting and
Auditing Requirements
Importation of Goods Exportation of Goods
COVID-19 - Economic
and Fiscal Measures
3.11 Employment of Expatriates
The Immigration Act, 2015 precludes any person other than a Nigerian citizen from
accepting employment (not being employed by the Federal or State Government)
without the consent in writing of the Minister of Interior. This provision ensures
that the Minister's consent, in the form of Expatriate Quota (EQ) approval, is
obtained before a foreigner is employed in Nigeria. The validity of the EQ ranges
from two to three years [renewable for a maximum period of ten (10) years] 28.
Limited quota positions are granted as Permanent Until Reviewed (PUR). This
is usually for senior executive positions, such as the Chief Executive, Managing
Director, or General Manager.
Once the EQ approval is granted, the expatriate concerned must apply for and
obtain a Subject to Regularisation (STR) visa from the Nigerian Mission in his
country of residence. Upon arrival in Nigeria, the STR visa would be regularised
into a Work/ Residence Permit pursuant to an application by the company
employing the expatriate.
For expatriates wishing to work in Nigeria for a short period, i.e., for three
months or less, a Temporary Work Permit (TWP) is obtainable from the Nigeria
Immigration Service (NIS) 29. Issuance of a TWP visa is subject to prior approval of
the Comptroller General of the Nigerian Immigration Service (CGNIS). Typically,
a TWP visa is issued for highly technical and short-term engagement-specific
assignments, such as installation and repair of equipment, commissioning,
conducting specialized training, etc. A TWP visa is granted for less than three (3)
months in the first instance. However, it may be extended (while in-country) to a
maximum duration of 365 days, subject to approval of the NIS and payment of the
associated statutory fee. In June 2020, the NIS automated the mode of applications
for both visa on arrival and TWP pre-approval, and introduced electronic visa as a
separate channel for processing Nigerian visas alongside the existing channels.
Upon the approval of the CGNIS, a TWP Cable is issued to facilitate the visa
application at the relevant Nigerian Mission abroad where the expatriate is a citizen
or has residence status.
In 2018, President Muhammadu Buhari (GCFR) signed Executive Order 005 ("the
Order") for Planning and Execution of Projects, Promotion of Nigerian Content
in Contracts and Science, Engineering and Technology. The Order promotes
the utilisation of indigenous resources (raw materials and personnel) in public
procurement process. Amongst other things, it:
prohibits the Federal Ministry of Interior from granting visas to foreign workers
whose skills are readily available in Nigeria.
provides that the grant of expatriate quota should be contingent on applicants
training the number of persons required for the execution of the
•
project in Nigeria,
•
directs Ministries, Departments and Agencies of government to engage
indigenous professionals in the planning, design and execution of national
security projects, and considers foreign professionals only where it is certified
by the appropriate authority that such expertise is not available in Nigeria.
28 Three (3) years in the first instance and subsequent renewals of two (2) years each, subject to an aggregate of ten (10) years maximum.
29 Oil and gas companies that intend to engage the services of expatriates on TWP are required to obtain the recommendation of the Nigerian
Content and Development Monitoring Board (NCDMB) which must be submitted to the NIS before the TWP would be issued. This was
communicated as a joint resolution of the Federal Ministry of Interior and NCDMB via a Public Notice dated 18 November 2019.
35
Investment in Nigeria Guide - 8th Edition
KPMGView entire presentation