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www.spnglegal.com_____________________________________________________________________________________ Employment of Expatriate StaffThe employer must first secure an expatriate quota from the Immigrations Department. Businesses with acapitalization of 15 million naira and above have automatic quota of 2 expatriate employees whilebusinesses with a 30 million naira capitalization and above have automatic quota of four (4) expatriateemployees. A Work Permit is also granted to the expatriate employee in order for him/her to be able to fillthe expatriate quota position.Procedure for application for Expatriate QuotaCompleted immigration forms should be submitted to the Immigrations Department with accompanyingdocuments such as:• Certified True Copies of Incorporation Documentation of the employing business;• Evidence of non-availability of expertise in Nigeria;• Training programme incorporating management succession schedule for Nigerian employees;• Job title designations of expatriate quota positions required and the academic and workingexperience required for the occupants of such positions;• Tax Clearance.Usually, the expatriate employee will be issued a Subject to Regularisation Visa to enter the country at theNigerian High Commission/Embassy in the country where he has been domiciled for at least six (6)months. The application for this visa must be accompanied by:• Valid passport with minimum of 6 months validity;• Letter of Employment;• Expatriate Quota Approval;• Credentials of the Applicant;• Duly Completed FORM IMM 22;• Curriculum Vitae or Resume;• For Chief Executive Officers (C.E.O) of corporate organizations, there is need for extract of theminutes of the Board’s Resolution.Upon entry into Nigeria, an application is required to be made to the Director of Immigrations for aCombined Expatriate Residence Permit and Aliens Card (CERPAC) for the expatriate employee. Withthis, there is no need to apply for a separate work permit._____________________________________________________________________________________Doing Business in NigeriaAn Investor’s Guide- 2013Page 21 of 36

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