NHIS Contribution Calculator Nigeria — Employee & Employer
Calculate National Health Insurance Scheme (NHIS) contributions for employees and employers in Nigeria. Employee 5%, Employer 10% of basic salary.
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NHIS is calculated on basic salary, not gross Basic salary presets:
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Your Contribution (5%)
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Employer's Contribution (10%)
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Total Monthly Contribution
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Annual Total (both)
NHIS Contribution Breakdown
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Coverage Details
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NHIS / NHIA in Nigeria
The National Health Insurance Authority (NHIA) Act 2022 restructured the former NHIS. The scheme operates through accredited Health Management Organizations (HMOs) that manage the healthcare delivery network. Contributions are remitted to NHIA monthly through your employer.
Even with NHIS, many Nigerian workers supplement with private health insurance for better access and coverage of items like optical care, dental, and specialist treatments not covered under the basic NHIS package.
Frequently Asked Questions
What is NHIS in Nigeria?
The National Health Insurance Scheme (NHIS) was established to provide accessible and affordable healthcare to Nigerians. Under the Formal Sector Social Health Insurance Programme (FSSHIP), employees and employers contribute a percentage of basic salary monthly. The scheme was reorganized under the National Health Insurance Authority (NHIA) Act 2022.
What are the NHIS contribution rates for employees and employers?
Under the FSSHIP: Employee contributes 5% of basic salary monthly. Employer contributes 10% of the employee's basic salary monthly. The combined 15% contribution covers the employee and up to 4 dependants (spouse and 3 children under 18, or one parent).
What healthcare services does NHIS cover?
NHIS covers outpatient consultations, specialist consultations, hospital admission, surgeries, maternity care, emergency treatment, laboratory tests, X-rays, prescribed drugs (from an approved list), and some dental and eye care. Services are accessed through accredited Health Management Organizations (HMOs).
Can dependants be covered under NHIS?
Yes. The basic NHIS package covers the employee plus up to 4 dependants — a spouse, and up to 3 biological children under 18 years (or disabled children regardless of age). Some employers offer enhanced plans through HMOs that cover more dependants at additional cost.
Is NHIS contribution deductible for income tax?
The employee's NHIS contribution (5% of basic salary) may be claimable as a relief under the Personal Income Tax Act, similar to pension contributions. Check with your tax advisor or FIRS guidelines for the current deductibility status under the NTA 2025.