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The short answer
Usually not directly. Nigerian employers normally pay salaries in naira into Nigerian accounts, and the CBN's 2026 FX Manual says transactions between Nigerian entities must be priced and settled in naira. Paying you in pounds abroad means the employer buying foreign currency for a documented payment, or paying from its own domiciliary account. The common workable setup is naira salary into an account in your name, converted when you choose.
Remote work has let many people keep a Nigerian job after relocating. Then the practical question arrives: can the salary go straight into my UK account? The answer depends on what your employer is allowed to do, what its bank will process, and how your employment is structured. This article sets out the rules, the options, and the questions to ask HR.
Why salaries are normally paid in naira
The CBN's 2026 FX Manual keeps naira as legal tender for domestic transactions. TheCable's summary says goods and services exchanged between Nigerian entities must be priced and settled in naira, with exemptions for certain government agencies and licensed operators in oil and gas, maritime, aviation and free trade zones. A standard Nigerian payroll, paying a Nigerian employee into a Nigerian account, is a naira transaction.
Some employers are in a different position. Organisations that earn foreign currency, or foreign and international organisations, sometimes pay staff partly in dollars. PenCom's 2025 guidelines on foreign currency pension contributions recognise this group, covering workers in Nigeria paid in foreign currency by foreign or international organisations, as well as Nigerians working abroad.
The options in practice
| Option | How it works | Trade-off |
|---|---|---|
| Naira salary to your Nigerian account | Normal payroll; you convert and move money yourself | Simplest for the employer; you bear the conversion cost and timing |
| Employer pays from its domiciliary account | If the company holds foreign currency, it wires part of your pay | Limited to employers with FX earnings; TheCable reported a $10,000 a day telegraphic transfer limit from dom accounts |
| Employer buys FX for a service payment | You are engaged as a contractor and invoice in pounds | Changes your status, tax and pension; the bank wants documents |
| Employer of record or UK entity | A UK or international entity employs you and recharges the Nigerian company | Cleanest for UK pay; costs the company more |
The contractor route is popular but is not a payroll tweak. You would be paid against invoices, the company's bank would need your contract and invoices to sell it foreign currency, and withholding tax may apply. That route is covered in getting paid in pounds by a Nigerian company.
Whichever option you choose, get it in writing. A change from employee to contractor, or a move to an employer of record, alters your contract, notice terms, leave and benefits as well as how you are paid. If the arrangement is informal, for example a manager agreeing to pay part of your salary to a relative's account, it can cause problems at audit, with your bank and with the tax authorities on both sides.
Tax: where are you resident?
The diaspora guide hosted by NiDCOM (current as of December 2025) says someone in Nigeria for under 183 days is non-resident and taxed in Nigeria only on Nigerian-source income, and that income for services physically rendered outside Nigeria is not taxable in Nigeria unless you are tax resident. If you now live and work in the UK, raise this with your employer: many Nigerian payrolls will keep deducting PAYE until told otherwise, and you may also be taxable in the UK on the same earnings. This is information, not tax advice; the employer's tax adviser and HMRC's rules decide your position.
Pension
If you stay on a Nigerian payroll, employer and employee pension contributions may continue into your RSA. If you move to contractor status, they stop, but PenCom's foreign currency guidelines allow Nigerians living or working abroad to contribute voluntarily in US dollars, remitted from a Non-Resident Nigerian Ordinary Account to the PFA's foreign currency collection account. See accessing a Nigerian RSA from the UK.
Your immigration status
Working for a Nigerian employer while in the UK may also raise UK immigration questions depending on your visa. Check your visa conditions on GOV.UK before agreeing to remote work; side work on a UK visa covers the basics.
Questions to ask HR
- Can any part of my pay be made in foreign currency from the company's domiciliary account?
- If not, will you keep paying naira into my Nigerian account?
- Will PAYE continue, given I live in the UK?
- Will pension contributions continue?
- Would you consider an employer of record arrangement in the UK?
A worked example
Example only: your net salary is ₦1,500,000 a month, paid in naira. You keep ₦300,000 for family costs in Nigeria and convert ₦1,200,000. If the rate you get is 2% worse than the mid-market rate, the cost of that conversion is ₦24,000 that month, or ₦288,000 over a year. Comparing the margin and the fee each time you convert matters more than which day of the month you do it.
Where Pryme fits
For the naira-salary setup, a Pryme Personal Account opened from the UK gives you Nigerian naira account details for payroll and pounds in the same account. Your salary stays in naira until you convert with Swap, which shows the rate and the fee before you approve. A Personal Assistant can prepare reminders and transfers for your family costs, and nothing moves without your approval.
Questions people ask
Can my Nigerian employer pay my salary in pounds?
Only in limited cases: from its own domiciliary account if it holds foreign currency, or by buying FX for a documented payment, which usually means a contractor arrangement.
Is it legal for a Nigerian company to pay salary in dollars?
The 2026 FX Manual says transactions between Nigerian entities must be settled in naira, with sector exemptions. Some foreign and international organisations pay foreign-currency salaries; ask your employer what applies to it.
Do I still pay Nigerian tax if I work remotely from the UK?
A NiDCOM-hosted guide says non-residents (under 183 days in Nigeria) are taxed only on Nigerian-source income and that services rendered outside Nigeria are not taxable unless you are tax resident. Ask your employer's tax adviser.
What happens to my pension if I become a contractor?
Employer contributions stop. PenCom's guidelines let Nigerians abroad contribute voluntarily in US dollars to their RSA.
Sources
- TheCable: 7 things to know about CBN's new FX manual, 3 Jun 2026 · accessed Oct 2026
- NiDCOM: NGEX Diaspora Guide to Nigeria's Tax Reforms 2026 · accessed Oct 2026
- PenCom: Guidelines on Foreign Currency Pension Contributions (Sep 2025) · accessed Oct 2026
- TheNigeriaLawyer: CBN grants domiciliary account holders unrestricted access to dollar balances, 2 Jun 2026 · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.