Nigeria is compliance-heavy: pension (PENCOM), tax (FIRS), and sometimes tricky FX and banking. The best EORs for Nigeria don’t just list the country — they have a real entity, remit on time, and give you a clear total cost in NGN or USD. Here’s the 2026 shortlist.

1. Deel: Direct presence in Nigeria; PENCOM and tax handled. Onboarding usually 1–3 weeks. Pricing on the higher side; you’re paying for reliability. Best when you need to move fast and don’t want to worry about remittance or audits. Good for tech and international teams. Confirm how they handle USD vs NGN if you’re paying in foreign currency.

2. Remote: Similar to Deel: real entity, compliant payroll and pension. Slightly more competitive on price in our experience. Worth getting a side-by-side quote. Good option if you want a global platform and solid Nigeria coverage. Check current FX and payout process for employees.

3. Multiplier: Often the best value for Nigeria. Lower effective cost per employee; percentage-based can work well for moderate salaries. Confirm they’re using a direct or vetted local entity and that PENCOM registration and remittance are included. Best when you’re cost-sensitive and hiring multiple people.

4. Regional and Nigeria-focused providers: Some Africa or Nigeria-specialist EORs offer strong local compliance and sometimes better NGN handling. Trade-off: less scale if you’re adding other countries. Use them when Nigeria is your main or only Africa market and you want local expertise.

5. Rippling: Nigeria is in their coverage; depth and pricing vary. Best for teams already on Rippling who want to add Nigeria without a second vendor. Verify entity and time-to-contract before committing.

Must-check: (1) PENCOM registration and remittance (8% employer, 8% employee). (2) Who bears FX risk and at what rate employees are paid. (3) Contract in NGN vs USD and what the law allows. (4) Termination and any gratuity or notice cost. (5) All-in cost including all statutory. Nigeria isn’t the place to cut corners on compliance; pick a provider that shows you the paperwork.