Expatriate Employment Levy Handbook
Click to download the Expatriate Employment Levy Handbook
The Expatriate Employment Levy (EEL) is a government-mandated contribution imposed on employers who employ expatriate workers in Nigeria. It stands as a fiscal measure designed to address certain socio-economic considerations within a country.
Click to download the Expatriate Employment Levy Handbook
As imported workforce continues to grow internally, the Federal Government of Nigeria (FGN) deemed it important to implement the EEL, that seeks to balance economic growth, social equity, and workforce development. Precisely, the EEL seeks to balance the benefits of expatriate employment with the protection of Nigeria’s local labour markets and resources.
Click to download the Expatriate Employment Levy Handbook
This handbook aims to provide relevant information to all stakeholders on the EEL and insights into its purpose, mechanics, implications, and compliance requirements.
The objectives of the EEL include but are not limited to the following:
1. To promote skill transfer and knowledge sharing
2. To balance economic growth and social welfare
3. To enhance collaboration between public and private sectors, and
4. To address demographic shifts
Click to download the Expatriate Employment Levy Handbook
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