Tax Implications of Workforce Engagement Forms in Nigeria – A Guide for Local and Foreign Employers

An employer’s tax and other regulatory compliance obligations concerning its workforce or employees are defined by the nature of the relationship or contract with the latter. In practice, some employers have neglected these obligations when the workforce is engaged as contract workers or consultants. Will this be deemed non-compliant considering the common law doctrine of substance over form? What are the tax compliance obligations for local and foreign employers of the workforce in Nigeria considering the various forms of workforce contracts? 

This published article aims to shed light on these relationships and the resultant obligations in order to avoid potential consequences that typically arise from non-compliance.

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