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Statutory

NHF (National Housing Fund)

A 2.5%-of-gross contribution to the National Housing Fund (optional in the private sector).

The National Housing Fund is a scheme managed by the Federal Mortgage Bank of Nigeria. Employees contribute 2.5% of gross salary, which is deductible before PAYE. It is mandatory in the public sector and optional for private-sector employees, and it funds access to subsidised mortgages.

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