Three bodies sit behind three different employer duties, and each issues its own certificate. It is easy to blur them together. This page puts PenCom and NSITF side by side, and points to our ITF posts for the third.
PenCom and NSITF at a glance
| PenCom (pension) | NSITF (social insurance) | |
|---|---|---|
| Who pays | Employer and employee | Employer only |
| Rate | At least 10% of monthly emoluments employer, 8% of monthly emoluments employee | At least 1% of total monthly payroll |
| Applies to | 15 or more employees, under the Act | any employer with one or more employees |
| Pay by | within 7 working days of the day salaries are paid | within the first two working days of each month |
| Certificate | Pension Clearance Certificate | NSITF compliance certificate |
| Expiry | 31 December of the year it is issued | one year, per guides; NSITF's pages state none |
| Portal | pcc.pencom.gov.ng, to apply for the certificate | ecsonline.nsitf.gov.ng, to register and pay |
In short, pension is shared and set by the Pension Reform Act. NSITF is a share of payroll, paid by the employer alone.
Where they differ most
- Who bears the cost. Pension is shared, unless the employer elects to carry it all, at a minimum of 20% of monthly emoluments. NSITF is always the employer's cost.
- The staff test. PenCom's Act sets 15 or more employees, but PenCom certifies from 3 or more staff. NSITF sets no headcount beyond one employee, on its own wording.
- The date rule. PenCom's expiry is published. NSITF's own pages state none.
- The cost of paying late. Pension carries at least 2% of the unpaid contributions for each month or part of a month. NSITF's FAQ lists 10% of the unpaid assessment.
Two of these deserve a second look: the staff test and the date rule.
Where each one is covered in depth
For pension, see PenCom contribution rate: employer and employee and how many staff before PenCom registration.
For NSITF, see who must register with NSITF and how the NSITF contribution rate is worked out. The NSITF compliance certificate page covers the certificate itself.
The ITF side
ITF is the third duty. We cover it in separate posts, so this page does not repeat them:
- Who must pay the ITF levy
- ITF contribution rate and payroll
- ITF due date and late penalty
- How to get an ITF compliance certificate
For exemption wording across tender guidance, see PenCom and ITF exemptions: BPP vs the Acts.
Keeping three dates in one place
PenCom's own schedule shows its certificate date rule, and NSITF's own pages state none. Put each date on a single compliance calendar. Do not check three portals from memory.
Tender invitations list certificates as valid until 31 December of the bidding year. So renew before you need one, not in the week a tender lands. For how the whole pack fits together, see how TCC, CAC, ITF, NSITF and PenCom fit together.
Common mistakes
- Treating one certificate as proof of the others.
- Assuming the staff test is the same for all three.
- Copying a rate from one scheme onto another.
- Forgetting that NSITF is employer-only when budgeting payroll.
The tender compliance certificates checklist lists the full pack, and the tender compliance hub covers the rest of the series.