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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4.7 Business entertainment expenses

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

United States: employment tax analysis

3.2 Restricted Stock Units (RSU's)

2.2.2 Social security rates

9.5 Workers Compensation Act 2000

5.3.1 Foreign company definition and registration

3.4.3 Maternity leave

5.3 Foreign employers

2.2.9 Workers' Children Education CESS

2.2.5 FONACOT withholding

3.6 Severance pay

2.2.1 Mexican Social Security Institute (IMSS)

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.8 Workers' Profit Participation Fund

2.2.5 Provident fund

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.1 Permanent establishment

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7.2 Relocation expenses

7.2 Relocation expenses | Nigeria

Nigeria

4.7 Business entertainment expenses

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

United States: employment tax analysis

3.2 Restricted Stock Units (RSU's)

2.2.2 Social security rates

9.5 Workers Compensation Act 2000

5.3.1 Foreign company definition and registration

3.4.3 Maternity leave

5.3 Foreign employers

2.2.9 Workers' Children Education CESS

2.2.5 FONACOT withholding

3.6 Severance pay

2.2.1 Mexican Social Security Institute (IMSS)

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.8 Workers' Profit Participation Fund

2.2.5 Provident fund

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.1 Permanent establishment

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7.2 Relocation expenses

7.2 Relocation expenses | Nigeria

Nigeria

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