中华人民共和国驻尼日利亚联邦共和国大使馆经济商务处

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尼日利亚对外籍劳务人员管理规定

尼日利亚外籍劳工管理有专门政策。自上个世纪六十年代独立以来,尼日利亚对外籍劳务管理一直实行配额制管理,即对在一定时间在政府或企事业单位工作的具有一定专业技能的外籍劳务人员发放工作许可证。尼政府认识到,在经济全球化的今天,各国经济联系不断加强,人才流动是全球化的一部分,尼作为发展中国家,长期以来技术和专业人才短缺。近年来,随着尼教育和人才市场的发展,尼政府对外籍劳务的管理也日渐严格和规范,旨在维护国家主权,保护本国人才和国家利益,保持经济和收支平衡。尼移民法规定:凡有不良记录、从事损害尼利益或从事有损本国人商业活动之人均不得在尼工作。法律同时规定外资和外商的正当经营活动不受限制。

尼外籍劳务配额制度的适用范围:在尼从事商业投资活动的企业,包括本国企业、合资企业和外商独资企业。尼教育机构、大学、政府公司及联邦或州政府参股的企业不受此配额制度的限制。

在尼申请外籍劳务配额的相关要求和程序汇总如下:

所有劳务配额均需申请,并由内政部长批准。

一、企业(最低股本为1,000万奈拉)申请配额的要求:

(一)填写移民表T/1表;

(二)公司执照;

(三)备忘录和章程;

(四)可行性报告 (需经公司注册委员会认证或注册过);

(五)公司注册委员会表CACCO2CO7表或CAC2.32.5表;

(六)尼日利亚与外国合伙经营企业合资协议(正本需呈交审阅);

(七)公司本期完税证明;
  (八)经营租赁协议;

 (九)进口机械的证明材料,如M表、形式发票、运输单据、由政府指定的装船前质检机构出具的质量认可证明;

 (十)如从事石油服务、卫生服务、渔业、采矿、建筑等,需出示相关政府机构或部门的批准证书或许可证;

 (十一)如从事土木工程,需出示在建项目证明、拟持续时间、合同价等证明材料(正本需呈交审阅);

(十二)为外籍劳务支付的年薪,其职务、资质、姓名、工作描述等(需附资质证书副本)。

注:本国企业申请配额仅需提供第九十二项所规定之材料,外商独资企业不需提供合资协议。

二、配额按其时效可分为永久性配额和非永久性配额,非永久性配额可以转换为永久性配额:

(一) 永久性配额的申请条件

 1、 最低股本为1,000万奈拉;

 2、 已支付不少于200万奈拉的纯利润作为公司税;

 3、 经认证的财务审计明细;
  4、 公司执照;
  5、 按月反馈外籍劳务配额使用情况;
  6、 公司组织结构;
  7、 外籍劳务的个人所得税完税证明(正本需呈交审阅)。

(二) 非永久性配额的时效性

 1、 从事石油勘探或生产、制造业、农业的企业,自批准之日起4年内有效;
  2、 从事石油营销和服务的企业和不包含在(二)1中的企业,自批准之日起3年内有效;
  3 12的企业的外籍劳务配额到期后可延期,每次延长2年,最多不超过10年。申办延期需提供的材料如下:
  (1)填写移民表T/2表;
  (2)公司完税证明(正本需呈交审阅);
  (3)外籍劳务的当期完税证明(正本需呈交审阅);
  (4)批准前三个月外籍劳务配额使用情况反馈;
  (5)对尼人员的培训计划;
  (6)替换外籍劳务的尼方人员名单(包括雇佣日期、资质等);
  (7)尼方管理人员名单,包括姓名、职务、资格、年薪;
  (8)本期财务审计报表;
  (9)外籍劳务交纳年收入所得税完税证明(正本需呈交审阅)。
  4、申请额外的外籍劳务配额;

 3外,还需提供如下材料:

 1) 从事制造业企业,需出示所需机械设备或扩大再生产的证据(由政府指定的装船前质检机构出具的质量认可证明);
  (2) 从事土木工程、石油勘探的企业,需出示新项目合同(正本需呈交审阅);
  (3) 从事农业产业的企业,需出示现有农场或工厂的证明;

(三) 非永久性配额可以转换为永久性配额,条件是申请方根据上述要求向内政部提出申请

(四)配额的恢复

 申请恢复配额,需提交证明证实公司恢复正常经营状态,如之前受经济衰退影响,目前对公司产品、服务的需求增加等。

(五)配额的重新分配

 如果公司出现任何经营上的困难,它可以根据自己的需要申请对配额的重新分配。

三、根据尼内政部营业局的规定,办理上述手续的各项费用如下:

(一) 手续费25,000奈拉;

(二) 配额审批费10,000奈拉;

(三) 配额延期费5,000奈拉\个;

(四) 额外增加配额费10,000奈拉\个;

(五) 中止手续费5,000奈拉;

(六) 调整营业许可费25,000奈拉;

(七) 授予营业许可费50,000奈拉;

   (八) 重新认定配额费10,000奈拉\个;

(九) 上诉手续费10,000奈拉;

(十) 恢复配额费55,000奈拉\个;

(十一) 将配额类别提升为永久性配额费10,000美元;

(十二) 永久性配额的重新分配费10,000美元;

(十三)配额的延展费10,000奈拉;

(十四)过期配额重新生效费10,000奈拉;

(十五)个人许可延期迟申报罚金150,000奈拉。

(以上为2007年收费标准,今后可能调整)

四、配额的执行

用人单位在获得内政部的配额批准后,向移民局领取相关表格,通过当地银行支付相关费用,尼移民局负责发放配额卡,实行登记和注销制。劳务配额在法律上具有唯一性和不可交换性,但由于尼腐败严重,在外籍劳务的办理上也同样存在。一些尼日利亚人尤其是退休的移民局官员常利用各种关系非法倒卖配额,从中谋利,利用假配额进行劳务走私也是常事,也有部分企业利用临时工作许可在尼长期居留和工作。

 

REVISED GUIDELINE ON BUSINESS PERMIT AND QUOTA

(1) INTRODUCTION

The Citizenship and Business Department has responsibility for administering and enforcing the provisions of the immigration Act, 1963 relate to the establishment of business in Nigeria and the employment of expatriates. In other Words, the Department is entrusted principally with the following responsibilities;

(i) Issuance of Business Permit and expatriate Quota positions; and

(ii) Monitoring the execution of the quota positions granted in order to ensure
     effective transfer of technology to Nigerians and eventual indigenisation of
     the positions occupied by the Expatriates.

(2) GENERAL RULES APPLICABLE TO ALL COMPANIES

Every enterprise, desirous of obtaining Business Permit and Expatriate Quota, is to submit an application to that effect to the Federal Ministry of Internal Affairs on Form T/1 designed for that purpose Companies are, however, to note that emphasis would be placed on employment of Nigerians to understudy the foreign experts for the purpose of training them, to enable the understudies acquire relevant skills for the eventual take-over of the expatriate quota positions. Renewal of quotas granted will not be automatic but considered on merit based on submission of the required documents, as specified in paragraph 3 (C) of this Handbook.

(3) GRANT OF BUSINESS PERMIT / EXPATRIATE QUOTA POSITION

All applications by companies for Business Permit and expatriate Quota should be accompanied by the following documents:

(A) BUSINESS PERMIT

For only Joint Venture and wholly Foreign owned Companies.
(i) Completed Immigration Form T/1;

(ii) Certificate of Incorporation;

(iii) Memorandum and Article of Association;

(iv) Feasibility Report (should be certified or registered with Corporate Affairs
       Commission (CAC)

(v) Corporate Affairs Commission’s Form CAC 2.3 ^ 2.5 of CAC C02 & C07

(vi) Joint Venture Agreement for partnership venture between Nigerian and
       foreigners (original to be presented for sighting);

(vii) Company’s Current Tax Clearance Certificate (Original to be presented
        for sighting);

(viii) Lease agreement for C of O for opening premises (original to be presented
         for sighting)

NOTE:
For Business permit, the Authorized share capital must not be less than N10 million in respect of each Company.

B. GRANT OF EXPATRIATE QUOTA ONLY

Same documents as in (a) above plus:

(i) Evidence of imported machinery, such as, Form M, Proforma invoice,
    Shipping documents and Clean Certificate of Inspection issued by
    Government appointed Pre-shipment Inspection Agents.

(ii) License / Permit / Certificate from relevant Government Agencies /
     department / ministries for the operation or execution of project if
     company is engaged in oil services, health care services, fishing, mining,
     constructions (Work Registration Board), etc (original to be presented for
     sighting);

(iii) Evidence of work at hand, its duration and value attached to the
       contract(s) if the company is engaged in building, civil engineering,
       construction, etc (original to be presented for sighting)

(iv) Proposed annual salaries to be paid to the expatriates to be recruited
     indicating designation, names, jobs description and qualifications (CV and
     copies of credentials of expatriate to be attached).

(C) RENEWAL OF EXPATRIATES QUOTA

(i) Completed Immigration Form /T2

(ii) Corporate Tax Clearance Certificate (original to be presented for sighting);

(iii) Current Tax Clearance certificate of the expatriate (original to be
       presented for sighting);

(iv) Expatriate Quota Returns for the three months preceding the date of
      approval.

(v) Detailed Training programme for Nigerians;

(vi) List of Nigerians understudying expatriate on prescribed formats showing
       date employed, qualification, etc.

(vii) List of Nigerian Senior/Management Staffs showing names, designations,
        qualifications, salaries per annum;

(viii) Certificate Current Audited Accounts; and

(ix) Annual income tax Clearance certificate of the Expatriate staff (original to
       be presented fro sighting);

(D) ADDITIONAL EXPATRIATE QUOTA
Same documents as for renewal of expatriate quota plus:

(i) Evidence of acquired machinery or expansion of company is engaged in
    manufacturing in the form of Clean Certificate of inspection (CCI) issued by
    Government appointed Pre shipment inspection Agents;

(ii) Evidence of new contract if Company is engaged in
     construction/engineering and oil (original to be presented for Sighting) see
      b (ii) for guidance;

(iii) Evidence of acquired farm / factory if Company is engaged in agro-allied
      business (original to be presented for sighting).

(E) RESTORATIONS OF QUOTA

In applying for restoration, there must be reasons and proof for the reactivation and revitalizing the company i.e. previously depressed economy, increased demand for the Company’s product / services and acquisition of new machinery i.e. Clean Certificate of Inspection (CCI) issued by Government appointed Pre-shipment inspection AGENTS.

(F) REDESIGNATION OF QUOTA

In case where a Company has difficulty in filling or owing to exigency of Operations, it is at liberty to apply for the re-designation of the affected position and this will be considered, purely on its own merit.

(G) PERMANENT UNTIL REVIEWED QUOTA – (P.U.R)

The main reason for the granting of P.U.R quota slot for which a Certificate would be issued, is to enable the foreign subscriber(s) adequately protect their interest and to give them a sense of greater commitment. The criteria and documents required for P.U.R are:

(i) Minimum share capital should be N10 Million

(ii) Appreciable net profit of which not less than N2 million has been paid as
     Corporate Tax (original to be presented for sighting);
(iii) Certified and Detailed Audited Account;
(iv) Certificate of Incorporation
(v) Monthly Returns of Expatriate Quota;
(vi) Company Organisation Structure; and
(vii) Individual Income tax Clearance Certificate of the expatriates (original to
       be presented for sighting).

NOTE:
Other factors that would also be considered when considering P.U.R request include:
(i) political / policy direction of Government;
(ii) company’s area of business to fall within priority sectors of the
      economy;
(iii) Evidence that P/U.R would guarantee Technology transfer; and
(iv) Company should have large quota portfolio and Corresponding share
       holding as an added qualification.

(H) QUOTA FOR INDIGENOUS COMPANY (FULLY-OWNED BY NIGERIANS

Same documents as in (b) above except Joint Venture Agreement

(I) WHOLLY-OWNED FOREIGN COMPANY

(i) Same documents as in (a) & (b) above except Joint venture
    Agreement
(ii) Share Capital must not be less than N10 Million.

(J) AMENDMENT OF BUSINESS PERMIT

(i) Board Resolution on the changes in either the composition of the Board of
   directors, location of business or line of activities duly registered with
    Corporate Affairs Commission;
(ii) Extract of Minute of Board of Directors Meeting showing decision taken and
     attendance.
(iii) Evidence of resignation / appointment of Directors (old & new) where
      applicable; and
(iv) Company Current Tax Clearance Certificate (original to be presented for
       sighting);

NOTE:
Board Resolution should indicate names of Directors present at the meeting and must be fully signed by the Chairman and Company Secretary.

(K) FEES PAYABLE FOR SERVICES RENDERED
From time to time, fees payable for services rendered are subject to review. The currently reviewed fees are as follows:

S/N

                DESCRIPTION                

COST
N

1.

Processing fees                             

25,000

2.

Grant of Establishment Quota(Per Slot)

10,000

3.

Renewal of Quota Position (Per Slot)

5,000

4.

Additional quota (Per Slot)                

10,000

5.

Stay of Action        

  5,000

6.

Grant of Business permit

50,000

7.

Amendment of Business permit          

25000

8.

Regarding of quota (per slot)             

10,000

9.

Appeal Processing fee                         

10,000

10.

Restoration of Lapsed quota              

55,000

11.

upgrading of quota to P.V.R (Per Slot)

$10,000

12.

Re-designation of  P.U.R slot (GM  to MD or MD to GM etc)      

$10,000

13.

Detagging / Extension of quota(Per Slot)

10,000

14.

Revalidation of Lapsed quota(Per Slot)

10,000

15.

Penalty for late submission of Renewal of private license   

150,000