7.2 Relocation Expenses

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Nigeria / 7. Travel and subsistence / 7.2 Relocation expenses

Commentary

7.2 Relocation expenses | Nigeria

Nigeria

Under PITA, s 4(3)(c) an employee can be exempt from income tax on reasonable relocation expenses arising from the requirement

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3.3 Minimum wage

3.4 Pension provision

1.4 Other employer costs/subsidies

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

3.7 Performance-related bonuses

7.1 Travel expenses

9.5 Workers Compensation Act 2000

6.1.1 EU social security agreement

5.1 Employer registration

1.4 Fringe benefits tax

9.3 Work visas

2.2.5 FONACOT withholding

1.3.2 Annual reporting

3.1 Minimum wage and working hours

3.5 Expense reimbursements

2.1.6 Record keeping

6.1.2 Reciprocal agreements

2.2.5 Provident fund

2.2.3 Employer housing contribution (INFONAVIT)

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7.2 Relocation expenses

7.2 Relocation expenses | Nigeria

Nigeria

3.3 Minimum wage

3.4 Pension provision

1.4 Other employer costs/subsidies

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

3.7 Performance-related bonuses

7.1 Travel expenses

9.5 Workers Compensation Act 2000

6.1.1 EU social security agreement

5.1 Employer registration

1.4 Fringe benefits tax

9.3 Work visas

2.2.5 FONACOT withholding

1.3.2 Annual reporting

3.1 Minimum wage and working hours

3.5 Expense reimbursements

2.1.6 Record keeping

6.1.2 Reciprocal agreements

2.2.5 Provident fund

2.2.3 Employer housing contribution (INFONAVIT)

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7.2 Relocation expenses

7.2 Relocation expenses | Nigeria

Nigeria

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