NHIS / NHIA

Health insurance — 5% employee / 10% employer of basic, for employers with 10+ staff.

Contributions to the National Health Insurance Scheme (now under the National Health Insurance Authority Act) help fund employee healthcare. The employee contributes 5% of basic salary and the employer 10%, where the employer has 10 or more employees. The employee's contribution is deductible from income before PAYE under the Nigeria Tax Act 2025.

Related terms