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The short answer
The cleanest way to pay research assistants in Nigeria from a grant abroad is a short written agreement per assistant, payment by naira bank transfer to an account in the assistant's own name, and a payment schedule that matches the grant budget line, with each transfer reference tied to a named assistant and a task. Cash, payments to third-party accounts and lump sums without timesheets are what funders' auditors query; and if the payments run through a Nigerian partner institution, that institution, not you, may have to deduct tax.
What funders' auditors look for
Researchers based in British, Irish, Canadian, American and Australian universities increasingly run fieldwork in Nigeria with local assistants: enumerators for a household survey, interviewers in Yoruba, Igbo or Hausa, transcribers, data entry clerks and site coordinators. The fieldwork usually goes well. The paperwork afterwards is where problems appear, because a grant audit wants to see that each payment went to a real person, for eligible work, at the budgeted rate.
Every funder sets its own rules, and your university's research office interprets them, so check the grant terms before fieldwork starts. In practice, the records that satisfy most audits are the same:
- a signed agreement or engagement letter for each assistant, stating tasks, rate, dates and how they will be paid;
- identity confirmation that the payee is the person engaged (name matching the bank account);
- timesheets, task logs or deliverables signed off by the field supervisor;
- a bank record of each payment, with a reference tying it to the assistant and the period;
- a signed acknowledgement of receipt, where the funder or your university asks for one;
- an exchange-rate record showing how foreign-currency grant funds became naira.
Paying in naira, to the right account
Assistants in Nigeria need naira in a Nigerian bank account. Paying to an account in each assistant's own name, rather than to a coordinator who then distributes cash, is the single biggest improvement to a grant's audit trail. Where an assistant has no bank account, help them open one before work begins rather than paying cash.
Two Nigerian rules affect the mechanics:
- Stamp duty on transfers. From 1 January 2026 under the Nigeria Tax Act 2025, the old electronic money transfer levy was replaced by a ₦50 stamp duty on electronic transfers of ₦10,000 or more, borne by the sender, as reported by Techeconomy on 1 January 2026. Budget for it as a small cost per transfer.
- Withholding tax. Under the 2024 Withholding Regulations, as summarised by Udo Udoma & Belo-Osagie on Mondaq, deductors include companies, government bodies and statutory bodies, while individuals are not required to deduct. A researcher paying assistants personally is therefore in a different position from a Nigerian university or NGO paying them on the project's behalf, which may have to deduct and remit tax.
Worked example
Example only. A survey project budgets for six enumerators at ₦15,000 per day for 20 days, plus a coordinator at ₦25,000 per day for 22 days.
| Line | Calculation | Naira |
|---|---|---|
| Enumerators | 6 × ₦15,000 × 20 | ₦1,800,000 |
| Coordinator | ₦25,000 × 22 | ₦550,000 |
| Stamp duty, if each person is paid in two instalments | 7 people × 2 transfers × ₦50 | ₦700 |
| Total | ₦1,800,000 + ₦550,000 + ₦700 | ₦2,350,700 |
Paying in two instalments, half at mid-point against timesheets and the rest on completion, keeps the money tied to work done and produces 14 dated transfers that each match a person and a period.
A simple agreement template
A one-page agreement is usually enough for short fieldwork: the assistant's name as on their bank account, the project title, tasks, the daily or per-interview rate, dates, the payment schedule, confidentiality of participant data, and signatures from both sides. Give the assistant a copy. Your research office may have its own template, which will save you a later question from the auditor.
Routes for getting the money there
| Route | Strengths | Watch for |
|---|---|---|
| University pays assistants directly from abroad | University controls payments and records | Many university finance systems cannot pay individual Nigerian accounts cheaply or quickly |
| Nigerian partner institution pays | Local payroll and tax handling | Partner's own deductions, timelines and overhead; need its records for your audit |
| Researcher receives an advance, pays locally | Fast, flexible in the field | You carry the record-keeping and must reconcile every naira |
If you use the advance route, keep the advance in a separate balance so grant money is never mixed with your own, and reconcile weekly. For NGO-linked projects, our guides on dollar payments and records for NGO work and donor-funded retainers cover the funder side further. Personal data collected in fieldwork brings separate duties; see NDPA duties for contractors for the basics.
Where Pryme fits
A Pryme account opened from abroad can hold grant funds in pounds, dollars or euros and convert to naira with Swap when payments fall due, with the rate and the fee shown before you approve, which gives you a dated exchange-rate record for the audit. A Pryme Business Account can pay several assistants at once through bulk payouts, and a verifiable statement through VerifyDoc.ai (receipts) lets the research office check the record is genuine and unaltered.
Questions people ask
Can I pay Nigerian research assistants in cash?
You can, but cash is what grant auditors query most. Bank transfers to accounts in each assistant's own name, with references tied to timesheets, give a much stronger record.
Do I need to deduct tax when paying research assistants in Nigeria?
Under the 2024 Withholding Regulations, as summarised on Mondaq, individuals are not required to deduct WHT, but a Nigerian partner institution paying them may be. Confirm the set-up with your finance office or a Nigerian adviser.
Is there a charge on naira transfers to assistants?
From 1 January 2026, a ₦50 stamp duty applies to electronic transfers of ₦10,000 or more, borne by the sender, as reported by Techeconomy. Your bank or app may charge its own fee too.
What records does a funder need for field payments in Nigeria?
Usually a signed agreement, identity matching the payee account, timesheets or deliverables, bank records of each payment and an exchange-rate record. Check your grant terms for anything extra.
Sources
- Techeconomy: Stamp duty replaces EMTL, sender to bear ₦50 charge on bank transfers (1 Jan 2026) · accessed Oct 2026
- Mondaq (Udo Udoma & Belo-Osagie): An overview of the Nigerian Withholding Tax Regulations of 2024 (11 Jul 2024) · accessed Oct 2026
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