Any employee earning basic salary of Three thousand Naira (NGN 3,000) or more is expected to contribute to the National Housing Fund.
UPDATE (MARCH 2023)
This requirement is no longer mandatory for private sector organizations as amended by the Business Facilitation Act, 2023
Employee contributes 2.5% of basic salary.
(Reference: See section 4 subsection 1 of the National Housing Fund Act, 2004 )