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HR Record Retention Requirements

Nigeria - Summary Chart

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Nigeria

Document

Retention Period

Beginning of Retention Period

Legal Reference

EMPLOYMENT RECORDS

Contracts (new hire agreements, severance, etc.)

Minimum 3 years

From employee termination and from last date paid

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004; National Minimum Wage Act, 2019 Sec. 10(1)

Time records (work hours, rest periods, vacation/sick/holiday, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004; National Minimum Wage Act, 2019 Sec. 10(1)

Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Data and personnel files

Wages and conditions of employment: Minimum 3 years; Personnel files (including employee's: name, address, town or place of origin, date of birth, name/address of next of kin, date/place of work, National Provident Fund number, date of termination): Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004; National Minimum Wage Act, 2019 Sec. 10(1)

Government verification records (work papers, immigration, eligibility to work, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Collective bargaining/union

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Background checks and drug tests

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Acknowledgements, policy agreements and required notices

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Recruitment (interview notes, resumes/CVs, reference checks, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

BENEFIT/PENSION/EQUITY RECORDS

Benefits (plan documents, enrollment records)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Pension and retirement records

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

Equity records

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004

PAYROLL/WAGE/TAX RECORDS

Payroll and wage data (payslips, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1971, Part IV, Sec. 75 CAP L1 LFN 2004; National Minimum Wage Act, 2019, Sec. 10

Tax records

Minimum 6 years

Within the year of assessment or, within six years after the expiration

Personal Income Tax Act, 1993 S55 LFN 2004; Companies Income Tax Act 1977 S66 C 21 LFN 2004; Finance Act 2019; Companies and Allied Matters Act, 2020

MEDICAL/SAFETY/LEAVE RECORDS

Leave (family, medical, etc.)

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1990, Part IV, Sec. 75

Injury and illness incident reports

Factory related reports and accident records: General minimum 7 years

From date of last entry in record

Factories Act, 2004, Part 8, Sec. 59, Preservation of registers and records

Medical records

Minimum 3 years

From the time period to which they refer

Labour Act, Laws of the Federation of Nigeria, 1990, Part IV, Sec. 75

Hazardous material and other exposure records

Records of hazardous waste received and managed on‐site and the method and date of treatment/ storage/disposal

Up to date of inspection

Federal Environmental Protection Agency Act 1988 LFN 2004 Sec. 39

UKG's HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers to provide clients with best practices and recommendations on topics such as HR document retention, employee data privacy, and HR electronic records. HR Compliance Assist also provides local compliance monitoring and alert services in select countries where UKG's customers have employees. HR Compliance Assist is a service exclusively available to UKG customers.

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