Compliance (PENCOM, NSITF, ITF)
The ITF compliance certificate, explained.
What the ITF compliance certificate is, which employers must contribute to the Industrial Training Fund, the 1% payroll levy, and how to get the certificate for tenders.
The Industrial Training Fund (ITF) promotes skills development across Nigerian industry. Under the ITF Act, employers above a threshold contribute a percentage of their annual payroll to the fund, and in return can access training reimbursements. The ITF Compliance Certificate proves an employer is up to date on that contribution — and like PenCom and NSITF, it is a standing requirement in public tenders.
This guide covers who must contribute, how the levy works, and how to obtain the certificate.
Who must contribute
The ITF Act requires employers with a workforce or annual turnover above the statutory threshold to contribute. The contribution is a percentage of total annual payroll — commonly cited as 1%. Smaller employers below the threshold are not required to contribute, but a tender may still ask whether the requirement applies to you.
If you are above the threshold and have never contributed, the catch-up is registration plus back-contributions for the years you were liable.
How the levy and reimbursement work
The contribution is annual and payroll-based. Crucially, the ITF scheme is partly reimbursable: a compliant employer that runs approved staff training can reclaim a portion of its contribution against training costs. So the levy is not purely a tax — it funds your own training budget if you use the scheme.
For compliance-certificate purposes, what matters is that the annual contribution is paid and current, with receipts to evidence it.
What the certificate needs
ITF issues the compliance certificate when your contribution is current. Typically you provide:
- Evidence of the annual ITF contribution for the relevant period.
- Your annual payroll figure, which the contribution is calculated on.
- Remittance receipts.
- Company details consistent with your CAC record.
- Your ITF employer registration, if not already registered.
How to obtain it
The application submits your contribution evidence to the ITF for review and issue. See live filing details on /catalog/ITF.COMPLIANCE and the ITF hub at /agencies/ITF.
Docufy prepares and files the ITF compliance application through an accredited agent and returns the certificate to your vault — government fee pass-through, fixed service fee on top.
Where it fits in the tender pack
ITF rounds out the standard tender compliance pack with PenCom, NSITF and the FIRS TCC. Procuring entities ask for all four together. Because they are all year-bound, the efficient approach is one annual compliance cycle covering the whole pack rather than four separate last-minute applications. See the tender compliance certificates checklist for the full list and sequence.
Questions
Frequently asked.
What is the ITF compliance certificate?
It certifies that an employer is current on its contribution to the Industrial Training Fund. Public tenders require it alongside PenCom, NSITF and the FIRS TCC.
Which employers must contribute to the ITF?
Employers above the statutory workforce or turnover threshold must contribute a percentage of annual payroll (commonly cited as 1%). Smaller employers below the threshold are generally not required to.
Can I reclaim my ITF contribution?
Partly. A compliant employer that runs approved staff training can reclaim a portion of its contribution against training costs, so the scheme functions partly as a reimbursable training budget rather than a pure levy.
I have never contributed to the ITF. What now?
If you are above the threshold, register with the ITF and pay back-contributions for the years you were liable. You cannot get a current certificate while skipping liable periods.
Do I need ITF together with the other compliance certificates?
For most public tenders, yes. ITF, PenCom, NSITF and a FIRS TCC are typically requested as one pack, and a single missing certificate disqualifies the bid.
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