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Start & structureBusinessNigeria

Register as an employer (PENCOM, NSITF, ITF)

Statutory employer compliance for a business with staff: pension (PENCOM via a PFA), employee compensation (NSITF) and industrial training (ITF). Also the trio of compliance certificates needed to bid for government contracts.

Procedure
4steps
Coordination
4agencies
Category
Start & structureBusiness
Task links

Go to the exact next page

Application, requirements, forms, fees, and tracking are labelled separately.

RequirementsRead the official requirementsNational Pension Commission (PENCOM) · pencom.gov.ngRequirementsRead the Nigerian Social Insurance Trust Fund (NSITF) service pageNigerian Social Insurance Trust Fund (NSITF) · nsitf.gov.ngForm or guideOpen the official documentIndustrial Training Fund (ITF) · itf.gov.ngRequirementsRead the PENCOM / NSITF / ITF service pagePENCOM / NSITF / ITF · itf.gov.ng
Routing map

Who you will deal with

National Pension Commission (PENCOM)Nigerian Social Insurance Trust Fund (NSITF)Industrial Training Fund (ITF)PENCOM / NSITF / ITF
Procedure

The steps, in order

Each route below is scoped to the step it can actually complete.

  1. 01

    Register for pension (PENCOM via a PFA)

    Agency
    National Pension Commission (PENCOM)
    What is required
    Mandatory for employers with 3+ staff. Submit documents to a Pension Fund Administrator (PFA), who forwards them to PENCOM for an employer code. Contributions: minimum 10% employer + 8% employee = 18% of monthly emoluments.
    Documents
    Certificate of Incorporation; TIN; letter requesting employer code
    Typical timeline
    Employer code issued via PFA
    Use for this step
  2. 02

    Register for employee compensation (NSITF)

    Agency
    Nigerian Social Insurance Trust Fund (NSITF)
    What is required
    Register under the Employees' Compensation Scheme (work injury/accidents). Contribution: 1% of total monthly gross payroll, paid by the employer only, due the last working day of each month.
    Documents
    Company & payroll details
    Typical timeline
    Monthly remittance
    Use for this step
  3. 03

    Register with the Industrial Training Fund (ITF)

    Agency
    Industrial Training Fund (ITF)
    What is required
    Register using Form 7A. Qualifying employers contribute 1% of annual total payroll to the Fund.
    Documents
    Form 7A; Certificate of Incorporation; audited accounts; tax clearance
    Typical timeline
    Annual contribution
    Use for this step
  4. 04

    Obtain compliance certificates

    Agency
    PENCOM / NSITF / ITF
    What is required
    Obtain the PENCOM e-PCC, NSITF Compliance Certificate and ITF Training Compliance Certificate — required together (with the NRS Tax Clearance Certificate) to bid for government contracts.
    Documents
    Evidence of remittances
    Typical timeline
    Per certificate
    Use for this step
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