2022 Handbook on Expatriate Quota Administration

By Helen E. Ijewere, Nolands

The Nigerian Federal Ministry of Interior published the Revised Handbook for Expatriate Quota (EQ) Administration on 31 August, 2022 on the ECitibiz portal.

The handbook has five sections.

Part 1 covers the Federal Ministry of Interior’s scope of responsibilities, which is to ensure compliance with the 2015 Nigerian Immigration Act and the 2017 immigration regulations.

Part 2 covers the 15 services provided by the Federal Ministry of Interior. They include:

  1. Granting of/and amendment of business permits
  2. Granting of establishment/ expatriate quota positions (EQ)
  3. Renewal and granting of EQ
  4. Redesignation of EQ
  5. Upgrading of EQ to permanent status until reviewed EQ
  6. Appeals on business permit or EQ
  7. Stay of Action
  8. Relinquishment of EQ

Part 3 covers general rules. The highlights are:

  1. Minimum share capital for wholly owned foreign or joint ventures with foreign participation is now NGN 100 million.
  2. Two Nigerians must be hired to understudy the expatriate who is hired for a job with an EQ.
  3. Expatriates on EQ positions must present proof of registration with the relevant Nigerian regulatory professional body within six months of arrival in Nigeria.
  4. Companies in the oil and gas industry must obtain recommendation from the Nigeria Content Development and Monitoring Board (NCDMB) before the Federal Ministry of Interior grants approval for the EQ.
  5. Companies in the Aviation industry must obtain recommendation from the Nigeria Civil Aviation Authority (NCAA) before the Federal Ministry of Interior grants approval for the EQ.
  6. Only jobs on the critical skills list will be considered for EQ. The company applying for the EQ must prove that the positions can’t be filled by Nigerians.
  7. No EQ will be granted for teaching positions in secondary, primary and nursery schools except for highly specialised subjects.
  8. No EQ will be granted for legal profession positions.

Part 4 covers and lists the documents which must accompany business permit and EQ applications.

  • Business permit applications lists 15 documents/ information.
  • Establishment grant of EQs lists 15 documents/ information.
  • Renewal of EQ lists 12 documents/information.
  • Additional EQ lists 10 documents/information.
  • Redesignation of quota lists 10 documents/information.
  • Upgrade/revalidation of Permanent Until Reviewed status lists 15 documents/ information.

Part 5 covers:

  1. Offences and sanctions/ penalties
  2. Business permit and EQ fees/charges

Highlights are:

  1. Failure to renew EQ or render EQ monthly returns within the stipulated time attracts a penalty of NGN 3 million.
  2. Failure to hire Nigerian employees to understudy the expatriate attracts a penalty of NGN 3 million for each month the expatriate does not have a Nigerian understudy.
  3. Submitting false documents and/or false information attracts a penalty of NGN 5 million.


The 2022 Revised Handbook on EQ Administration is timely. It ensures that companies seeking business permits and expatriate quota have access online to most of the information they need. This will definitely improve compliance with the business permit and expatriate quota application process.

Helen E. Ijewere

Helen E. Ijewere

GGI member firm
Advisory, Auditing & Accounting, Fiduciary & Estate Planning, Tax
More than 10 offices throughout Africa
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Nolands is an international audit & advisory firm located in thirteen offices in all major centres in Africa. Nolands employs almost 200 people and is focused on providing the best possible solutions for its clients. The company prides itself on being “not ordinary” and on its ability to integrate services and respond rapidly to clients’ needs.

Helen E. Ijewere is currently the regional chair MEA of the Global Mobility Solutions Practice Group. She is a Director at Nolands Nigeria. Her areas of specialisation are global mobility solutions, tax, corporate governance, risk management, ethics, compliance and fraud. She joined the firm in January 2016 from private practice. She has a JD from the University of North Carolina School of Law, Chapel Hill, North Carolina, and a BA from Trinity College, Washington, DC.

 Published: Global Mobility Solutions Newsletter, No. 03, Spring 2023 l Photo: AYAimages - stock.adobe.com

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