The SPF Act 2005 stipulates that as an employer,  in respect of every worker, there shall be paid into the Fund by the worker’s employer for each month or part of a month in which the worker is employed such sum as may be prescribed.

Likewise, every self-employed person or other person who becomes a member of the Fund shall pay into the Fund as contribution a sum not less than the prescribed sum on each occasion on which the person makes such payment.

Currently set at 3% of their gross monthly salary, the employee mandatory contribution is additionally matched by a further 3% contribution that the employer makes on behalf of the employee.

Therefore, the total mandatory contribution that an employer makes monthly on behalf of the employee stands at 6%

As such, all employers need to register with SPF to access an employer number, upon which all contributions are made.


To register with SPF for an employer number the following needs to submitted to Contribution Section;

  • Business License
  • Certificate of Registration/Incorporation
  • TIN Number
  • Particulars of Directors
  • Employee Details (NIN number/ salary)


Self-employed will need all of the above including:

  • Proof of address
  • Copy of ID card


Employers can request for an account online by forwarding the above details to [email protected]