The temporary suspension of the expatriate employment levy has been announced. In our previous article, we promised to provide updates on developments that may arise from the Expatriate Employment Levy (EEL) policy. For context, the Expatriate Employment Levy was launched on the 27th day of February 2024 by the Federal Government to strike a balance between the increased rate of expatriate employment within the country and its effect on the local labour market.

According to this policy, all employers of expatriates must pay an annual levy of $15,000 (fifteen thousand US dollars) in cases where the expatriate is a Director of the company and $10,000 (ten thousand US dollars) for all other categories of expatriates.

The launch of this policy raised various concerns among stakeholders who expressed their displeasure at the policy for various reasons such as the fact that it does not encourage foreign direct investment within the country.

As a result of this development, it was resolved in a meeting convened by the Ministry of Interior on Friday, the 8th day of March, that the Expatriate Employment Levy policy be temporarily suspended to enable relevant stakeholders to develope a more inclusive policy.


The temporary suspension of the expatriate employment levy is a welcome development as it will make room for stakeholders to address concerns not covered in the policy. While we hope for a robust policy that encourages foreign investment and economic growth, we will keep you updated on any developments.

Cynthia Tishion
Cynthia is a lawyer and currently serves as Head of Corporate / Commercial Services at LEX – PRAXIS. With her passion for business and entrepreneurship, she is actively engaged in creating awareness on the legal aspect of businesses through various platforms such as writing, public speaking engagements.

Leave a Reply

Your email address will not be published. Required fields are marked *