The move is meant to encourage foreign companies to employ more Nigerian workers. Staff of diplomatic missions and government officials are exempt. President Bola Tinubu has warned that the levy should not be used to frustrate potential investors. He spoke while launching the Expatriate Employment Levy (EEL) handbook on Tuesday, adding that the government was expecting to improve revenue and indigenisation. He said that its aim was to balance employment opportunities between Nigerians and expatriates. The levy applies to employees who work for at least 183 days in a year. The scheme imposes fines of up three years and jail terms of up to five years for a person or organisations that do not comply, including failure to provide accurate information. The Nigerian Immigration Service will be responsible for enforcing the levy.
SOURCE: BBC