本文作者/The Authors：
劳伦斯・C・奥希内梅
Lawrence C. Ohineme
雷米・阿约德勒
Remi Ayodele
奥卢瓦布米・阿金桑亚
Oluwabunmi Akinsanya
伊费奥卢瓦・阿德卢巴
Ifeoluwa Adelugba
本文译者/The Translator：
欧阳诚韩 Ouyang Chenghan
一、前言 Foreword
尼日利亚作为西非地区的经济大国和 “一带一路” 倡议在非洲的重要合作伙伴，凭借庞大的人口基数、丰富的自然资源及日益增长的市场潜力，已成为中资企业开拓非洲市场的重点区域，双方在能源、基建、制造等多个领域的合作持续深化。然而，尼日利亚劳动法体系由多部制定法、判例法及国际劳工标准构成，在雇佣合同、工资福利、外籍劳工管理等方面设有细致规定，对中资企业的合规运营构成关键挑战。
As a major economic power in West Africa and an important partner of China's "Belt and Road" Initiative in Africa, Nigeria, with its huge population, abundant natural resources and growing market potential, has become a key region for Chinese enterprises to explore the African market. The cooperation between the two sides in energy, infrastructure, manufacturing and other fields continues to deepen. However, Nigeria's labor law system is composed of multiple statutory laws, case laws and international labor standards. It has detailed provisions on employment contracts, wage benefits, management of foreign workers, etc., which pose key challenges to the compliant operation of Chinese enterprises.
Lawrence Ohineme, Remi Ayodele, Oluwabunmi Akinsanya及Ifeoluwa Adelugba等来自尼日利亚的专业律师，凭借其对尼日利亚劳动法体系的深刻理解与丰富实务经验，深度整合了尼日利亚劳动法的实体规范、判例法原则及最新修订内容，并提炼出雇佣合同、外籍劳工管理、社会保险、集体谈判及纠纷解决等全流程的关键条款与风险。其专业解读旨在协助中资企业克服当地复杂的制度文化差异，建立覆盖员工招聘至合同终止及争议应对的完整合规体系，为在尼日利亚市场的稳健运营与可持续发展提供核心法律保障。
Professional Nigerian lawyers including Lawrence Ohineme, Remi Ayodele, Oluwabunmi Akinsanya, and Ifeoluwa Adelugba, drawing on their profound understanding of Nigeria's labor law system and rich practical experience, have thoroughly integrated the substantive norms, case law principles, and latest amendments of Nigerian labor laws. They have also distilled key clauses and risks throughout the entire process, such as employment contracts, foreign labor management, social insurance, collective bargaining, and dispute resolution. Their professional interpretations aim to help Chinese enterprises overcome complex local institutional and cultural differences, establish a comprehensive compliance system covering everything from employee recruitment and contract termination to dispute response, and provide core legal safeguards for the stable operation and sustainable development in the Nigerian market.
（下文为《尼日利亚劳动法概览》节选内容之上半部分，完整版详见《一带一路沿线国家劳动法律环境报告》之尼日利亚篇）
(The following content is excerpted from Nigerian Labor Law Overview - Part A. For the full version, refer to the Nigerian Chapter in Invitation to Contribute to The Labor Law Environment Report of the "Belt and Road" Countries.)
二、过去一年的主要变化 Main Changes in the Past Year
（一）外籍雇员就业税（EEL）Expatriate Employment Levy
外籍雇员就业税（EEL）是针对在尼日利亚雇佣外籍人士（侨民）的企业征收的一种税。其推出旨在规范在尼日利亚的外籍人士就业，确保所雇佣外籍人士的数量与没有合格尼日利亚人填补相同岗位的情况相匹配。
The Expatriate Employment Levy (EEL) is a tax levied against businesses employing foreign nationals (expatriates) in Nigeria. It was introduced as a way of regulating the employment of expatriates in Nigeria, thereby ensuring that the number of expatriates employed aligns with the unavailability of Nigerians qualified to fill in the same roles.
《外籍雇员就业税手册》要求，在一个财政年度内雇佣外籍员工时长不少于183天的雇主，须按年度缴纳外籍雇员就业税（EEL）。其中，董事的税额为15,000美元，其他类别的外籍人士税额为10,000美元。此税适用于使用或依赖外籍劳动力的私营行业，外交使团的经认可工作人员及政府官员可获豁免。
The Expatriate Employment Levy Handbook requires employers that hire expatriate workers for a duration not less than 183 days within a fiscal year to pay the Expatriate Employment Levy (EEL) on an annual basis. The EEL is $15,000 for Directors and $10,000 for other categories of expatriates. The levy applies to the private sector industries that make use of or rely on expatriate labor and exempts accredited staff of diplomatic missions and government officials.
（二）全国最低工资上调 Increment in the National Minimum Wage
《2024年国家最低工资（修正案）法案》对2019年《国家最低工资法案》第3（1）条进行了修订，将国家最低工资从每月30,000奈拉（₦30,000）上调至70,000奈拉（₦70,000）。根据《2024年国家最低工资（修正案）法案》第2条，该调整自2024年7月起生效。这意味着企业中薪酬最低的员工每月工资不得低于70,000奈拉（₦70,000）。此次上调是为了应对不断上升的通货膨胀和生活成本。
The National Minimum Wage (Amendment) Act2024 amended sections 3(1) of the National Minimum Wage Act, 2019, by increasing the national minimum wage from Thirty Thousand Naira (₦30,000) to Seventy Thousand Naira[Section 2 of the National Minimum Wage (Amendment) Act, 2024.] (₦70,000) per month effective July 2024. This means that the lowest paid employee in an establishment must not be paid less than Seventy Thousand Naira (₦70,000). The increment was to address the rising inflation and cost of living.
（三）最低工资调整周期的变化 Changes in the Minimum Wage Review Period
《国家最低工资（修正案）法案》对2019年《国家最低工资法案》第3（4）条进行了修订，将国家最低工资的调整周期从5年缩短至3年[同上]。
The National Minimum Wage (Amendment) Act amended Section 3(4) of the National Minimum Wage Act, 2019 by reducing the review period of the national minimum wage from five (5) years to three (3) years.[Ibid.]
三、雇佣条款 Terms of Employment
（一）员工身份 Status of Employee
尼日利亚劳动法未对雇员进行明确分类。不过，从成文法和判例法中可推导出某些分类，尤其是通过对《劳动法》的司法解释。这些分类包括工人、非工人以及带有法定性质的雇员。其中，被归类为“工人”的雇员受《劳动法》管辖，“非工人”则依据合同行事，“带有法定性质的雇员”的雇佣条款源自成文法。
Nigerian labor laws do not explicitly classify employees. However, certain classifications are inferred from statutes and case law, particularly from judicial interpretations of the Labor Act. These classifications are workers, non-workers, and employees with statutory flavour. While employees categorised as "workers" are covered under the Labor Act, "non-workers" operate under contracts, and "employees with statutory flavour" derive their employment terms from statute.
（二）合同条款 Contract terms
《劳动法》要求雇主在雇员入职后3个月内，向其提供书面的雇佣条款说明。若在初始雇佣条款说明出具后，雇佣条款发生任何变更，雇主必须在1个月内通知雇员，并确保雇员能够查阅相关文件。
Employers are required by the Labor Act to provide employees with a written statement of employment terms within three (3) months of commencement of employment. If any changes to the terms of employment occurs after the initial issued statement of employment, employers must inform the employee within one month and ensure the employee's access to the document.
（三）合同的强制性条款 Mandatory terms of the contract
以下是《劳动法》规定的强制性条款：
1. 雇主的名称，以及（如适用）雇佣该工人的企业名称。
2. 雇员的姓名、地址，以及雇佣地点和日期。
3. 雇佣性质。
4. 若为固定期限合同，需注明合同到期日。
5. 合同终止的通知期限，且应适当考虑本法第11条的规定。
6. 工资标准、计算方法，以及工资支付方式和周期。
7. 与工作时间、假期及假期工资、病假相关的条款和条件，以及合同的任何特殊条件。
The following are mandatory terms prescribed by the Labor Act:
1. Employer's name and, where appropriate, the name of the undertaking by which the worker is employed.
2. Employee's name, address, and the place and date of engagement.
3. Nature of employment.
4. If for a fixed term, the contract's expiration date.
5. Notice period for termination of contract, due regards being had to section 11 of the Act.
6. Wages rates, calculation methods, and the manner and periodicity of payment of wages.
7. Terms and conditions related to work hours, holidays and holiday pay, sick leave, and any special conditions of the contract.
（四）其他条款 Other terms
《劳动法》还规定了其他条款，如正常工作时间、加班、休息间隔、工作中的休息时间以及每周休息日。若工作地点距离正常工作地点16公里或更远，工人有权获得免费交通或相应的交通补贴。工资应在合同规定的每个存续期结束时到期支付，但若存续期超过一个月，则工资支付间隔不得超过一个月。
The Labor Act provides for other terms such as normal working hours, overtime, rest intervals, break in the work, and weekly rest. Workers are entitled to free transport or an allowance in lieu for trips to a worksite of sixteen kilometres or more from the normal place of work. Wages are due and payable at the end of each period for which the contract is expressed to subsist, provided that the wages are payable at intervals not exceeding one month where the subsisting period is more than one month.
（五）正常工作时间 Normal Hours of Work
由雇主与雇员协商确定、通过集体谈判确定或由行业工资委员会确定。实际中，正常工作时间通常为上午8点至下午4点，或上午9点至下午5点。
Fixed by mutual agreement of the employer and the employee, collective bargaining, or an industrial wages board. In practice, normal working hours is either 8:00am - 4:00pm or 9:00am - 5:00pm.
（六）加班时间 Overtime
要求工人超出固定正常工作时间工作的时长构成加班。
Hours which a worker is required to work in excess of the fixed normal working hours constitutes an overtime.
（七）休息间隔 Rest Intervals
每天值班6小时及以上的工人，有权享受一次或多次适当间隔的休息，总时长至少为1小时。若因工作性质和总体工作条件导致休息间隔无法实现，可用餐时间替代休息间隔。突发情况也可能使休息间隔无需执行。休息间隔指预先确定时长的工作中断，在此期间，工人可自由支配自己的时间，且无需留在工作场所。
Workers on duty for six or more hours daily are entitled to one or more suitably spaced rest intervals totalling at least one hour. The nature of the work and the working conditions in general may render the rest interval impracticable, in which case, time-off for a meal may be substituted for the rest interval. Unforeseen circumstances may also render rest intervals unnecessary. Rest interval is defined as an interruption of work of which the length is fixed beforehand and during which the worker is free to dispose of his time and is not required to remain at the place of work.
（八）每周休息 Weekly Rest
工人每七天有权享受至少24小时的连续休息；若每周休息时间减少，可在不迟于14天内获得相应的补休，或按加班费率获得工资补偿。
Workers are entitled to a minimum of 24 consecutive hours of rest every seven days or corresponding time-off work not later than fourteen days or wages at overtime rates in lieu, if any reduction takes place in the weekly rest period.
（九）工资形式 Forms of wages
《劳动法》规定，工资应以法定货币支付；经雇员书面同意，也可通过支票或邮政汇票支付。任何强制以其他方式支付工资的合同均属违法且无效。雇主还可提供食物、住房或其他补贴或福利作为薪酬的一部分，前提是这些内容由法律、集体协议规定，或由仲裁裁决确定——因其属于行业或职业惯例，或鉴于所从事行业或职业的性质而有必要提供。但严禁以含酒精饮品或有害药物作为薪酬形式。
The Labor Act mandates that wages be paid in legal tender or, with the employee's written consent, by cheque or postal order. Any contract mandating payment to be otherwise is illegal, null and void. Employers may also provide food, housing, or other allowance or privilege as part of remuneration, provided these are prescribed by law or collective agreements, or by an arbitration award because it is customary or desirable in view of the nature of the industry or occupation in is engaged. However, remuneration in the form of intoxicating liquor or noxious drugs is strictly prohibited.
四、限制性条款 Restrictive Covenants
（一）竞业禁止条款 Non-competition Clauses
条款可执行性的关键考量因素包括地理范围、时间期限和合法商业利益：地理范围方面，限制的地点必须合理（例如，全国范围的限制除非有正当理由，否则很难被支持）；时间期限方面，限制不应超过必要时长（例如，超过2年的限制可能被视为过度）；合法商业利益方面，限制应旨在保护商业秘密、机密信息或商誉，而非单纯阻止竞争。
The key considerations for enforceability are geographic scope, timeframe and legitimate business interest. On geographic scope, to be enforceable, the restriction must be reasonable in terms of location (e.g., a nationwide restriction is unlikely to be upheld unless justified). On timeframe, the restriction should not extend beyond what is necessary (e.g., a restriction lasting more than 2 years may be deemed excessive). On legitimate business interest, the restriction should aim to protect trade secrets, confidential information, or goodwill rather than merely prevent competition.
（二）服务期限条款 Service time period
该条款要具备可执行性，需满足：服务期限在合同中明确界定；存在充分且对双方有利的对价，如技能习得或经济支持；期限长度需合理，不得超出所获利益的范围，否则法院可能认定其不公平且不可执行。
For enforceability, the service time period must be clearly defined in the contract, there should be adequate and mutually beneficial consideration such as skill acquisition or financial support, and the duration must be reasonable in length, not excessive to the benefit received as the courts may deem it unfair and unenforceable.
（三）禁止招揽条款 Non-solicitation Clauses
法院相较于竞业禁止条款，更倾向于支持禁止招揽条款，因为后者不会完全阻止个人在其所属领域工作。如果某一条款过于宽泛或限制性过强，法院可能会对其进行修改或宣告其无效。
Courts are more likely to uphold non-solicitation clauses than non-competition clauses since they do not entirely prevent an individual from working in their field. If a clause is too broad or restrictive, a court may modify or strike it down.
作者简介/About the Authors
劳伦斯・C・奥希内梅 Lawrence C. Ohineme
劳伦斯・C・奥希内梅（Lawrence C. Ohineme）是 Fortress 律师事务所的合伙人。他以优异成绩（Cum Laude）毕业于著名的尼日利亚大学（Nsukka 校区），并持有伊巴丹大学的法学硕士学位。他在尼日利亚及国际劳动法、科技、媒体与通信（TMT）交易、数据保护、资本市场、知识产权法以及商业与公司咨询领域拥有超过 15 年的从业经验。
Lawrence C. Ohineme is a Partner at Fortress Solicitors. Lawrence graduated Cum Laude from the prestigious University of Nigeria, Nsukka and holds a Master of Laws Degree from the University of Ibadan. He has over 15 years' experience in Nigerian and international Labor law, TMT Transactions, Data Protection, Capital Markets, Intellectual Property Law, and Commercial and Corporate Advisory.
雷米·阿约德勒 Remi Ayodele
雷米·阿约德勒是Fortress律师事务所的高级律师，同时担任公司与商业交易业务部负责人。她毕业于尼日利亚伊巴丹大学，已构建起扎实且多元的法律执业领域，核心专长包括商业与公司法、并购、金融、电信合同、尽职调查、公司治理、合规监管以及劳动与雇佣法。
Remi Ayodele is a Senior Associate at Fortress Solicitors, and Head of the Corporate and Commercial Transactions Practice Group. A graduate of the University of Ibadan, Nigeria, she has built a strong and versatile legal practice with core expertise in Commercial and Corporate Law, Mergers and Acquisitions, Finance, Telecommunications Contracts, Due Diligence, Corporate Governance, Regulatory Compliance, and Labor and Employment Law.
奥卢瓦布米・阿金桑亚 Oluwabunmi Akinsanya
奥卢瓦布米・阿金桑亚是 Fortress律师事务所的高级律师，是一位精通公司与商法的专业法律人士。她毕业于著名的奥巴费米・阿沃洛沃大学，在法律咨询以及复杂协议的审查与起草方面表现出色。其专业领域涵盖劳动法、数据保护、知识产权、金融、能源、合规监管以及纠纷解决（仲裁与调解）。她为重大事务提供战略性法律建议，包括雇佣事务、数据保护、外国投资、资本汇回及知识产权等。
Oluwabunmi Akinsanya is a Senior Associate at Fortress Solicitors. Oluwabunmi is a skilled legal professional specialising in corporate-commercial law. An alumna of the prestigious Obafemi Awolowo University, she excels in legal advisory, and the review and draft of intricate agreements. Her expertise spans Labor Law, Data Protection, Intellectual Property, Finance, Energy, Regulatory Compliance and Dispute Resolution (Arbitration & Mediation). She provides strategic legal counsel on critical matters, including employment matters, data protection, foreign investment, capital repatriation, and Intellectual Property.
伊费奥卢瓦・阿德卢巴 Ifeoluwa Adelugba
伊费奥卢瓦・阿德卢巴是 Fortress 律师事务所的律师，她是一位充满活力的法律从业者，业务领域聚焦于劳动法、公司/商法及科技法。她以开放的态度、目标导向的思维和坚韧的品格著称，常年为客户提供有关公司治理、数据保护、知识产权以及尼日利亚经济其他多个领域的法律咨询。
Ifeoluwa Adelugba is an Associate at Fortress Associates. Ifeoluwa Adelugba is a dynamic lawyer and her practice focuses on labor law, Corporate/Commercial Law and Technology Law. She is known for her open-minded approach, objective-driven mindset, and resilience. She consistently advises clients on corporate governance, data protection, intellectual property, and other various sectors of the Nigerian economy.
欧阳诚韩 Ouyang Chenghan
欧阳诚韩的主要执业领域为劳动法、社会保障法，毕业于中国劳动关系学院。协助合伙人助理过诸多劳动争议与法律咨询。精研劳动法与社会保障法相关问题，擅长劳动政策研究、劳动争议处理。
Ouyang Chenghan whose main practice areas are labor law and social security law. He graduated from China University of Labor Relations. He has assisted partners in handling numerous labor disputes and legal consultations. Proficient in issues related to labor law and social security law, he is good at labor policy research and labor dispute resolution.
