Internship Agreement (Nigeria)

An Internship Agreement in Nigeria records the obligations the parties accept and the terms governing their arrangement.

The Industrial Training Fund (ITF), established under the Industrial Training Fund Act (Cap I9, LFN 2004), administers the Students Industrial Work Experience Scheme (SIWES) — the mandatory six-month industrial attachment programme for students of universities, polytechnics, and colleges of education in Science, Technology, Engineering, and Mathematics (STEM) and related disciplines. Employers hosting SIWES interns are entitled to claim reimbursement from the ITF for stipends paid to students, subject to filing the ITF Annual Return and payment of the ITF Training Contribution Levy of 1% of the annual payroll for employers with five or more employees and an annual payroll of NGN 50,000 or more.

The legal status of an intern in Nigeria depends on the terms of the arrangement. An intern who performs work integral to the organisation's business, receives wages equivalent to market rates, and is subject to the employer's control in the same manner as a regular employee may be classified as a 'worker' under Section 91 of the Labour Act (Cap L1, LFN 2004), entitling them to statutory protections including the National Minimum Wage of NGN 30,000 per month under the National Minimum Wage Act 2019 (as amended). An unpaid internship involving purely educational activities and genuine training with no productive work for the host may not constitute employment — but Nigerian courts and the National Industrial Court of Nigeria (NICN) examine the substance of the relationship.

An Internship Agreement must be distinguished from an Apprenticeship Agreement: an apprenticeship is a structured trade skills training programme typically for young persons under the Apprenticeship Scheme administered by the ITF under the National Board for Technical Education (NBTE) guidelines, while an internship is generally for university or polytechnic students seeking professional exposure in white-collar environments.

The legal framework governing the Internship Agreement (Nigeria) in Nigeria draws on several key statutes and regulatory bodies. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Parties executing a Internship Agreement (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Labour Act (Cap. L1, LFN 2004) sets the foundational requirements.

An Internship Agreement in Nigeria is required whenever a company or organisation hosts a student, graduate, or young professional for a structured work experience placement.

An Internship Agreement is needed when a Nigerian company accepts a university student for a mandatory SIWES (Student Industrial Work Experience Scheme) placement coordinated by the Industrial Training Fund (ITF) and the student's institution under the NUC or NBTE framework, requiring documentation of the placement duration, learning objectives, and stipend.

An Internship Agreement is required when a financial institution, law firm, or technology company offers a paid summer internship to final-year university students or recent graduates, and needs to document the terms of engagement — including stipend, confidentiality obligations, and IP ownership — to protect the company and clarify the intern's status under the Labour Act (Cap L1, LFN 2004).

An Internship Agreement is needed when a multinational company operating in Nigeria onboards interns under a global internship programme and needs a locally compliant agreement that satisfies Nigerian labour law, ITF reporting requirements, and the employer identification number (EIN) obligations under the Personal Income Tax Act (PITA, Cap P8, LFN 2004) for PAYE registration.

An Internship Agreement is required when a startup or SME in Nigeria's tech ecosystem (such as companies incubated at CcHub, Ventures Platform, or the Lagos State Employment Trust Fund ecosystem) offers internship opportunities to graduates and needs to protect confidential information and business methods while providing a structured learning environment.

An Internship Agreement is needed when a professional services firm — such as a Big Four accounting firm (KPMG, Deloitte, PwC, EY Nigeria), a commercial law firm, or an engineering consultancy — offers vacation placements and requires documentation for HR compliance and ITF Annual Return filing.

Parties in Nigeria should prepare a Internship Agreement (Nigeria) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Internship Agreement in Nigeria must contain the following essential elements.

Parties: Full legal names, CAMA 2020 RC numbers (for the host company), and addresses of the host organisation and the intern. If the intern is a student, include the name of the educational institution, department, course, and matriculation number.

Duration and Hours: The start and end dates of the internship (DD/MM/YYYY), working hours per day and week, and whether the placement is full-time or part-time. For SIWES placements, the duration must comply with the ITF's standard six-month attachment period.

Learning Objectives: A description of the skills, knowledge, and professional competencies the intern is expected to develop during the placement, aligned with their course of study and the host organisation's activities. Clear learning objectives help establish that the arrangement is genuinely educational and not simply free labour.

Stipend or Allowance: The stipend or monthly allowance in Nigerian Naira (NGN), if any. For SIWES interns, the ITF reimburses part of the stipend to eligible employers. Where the intern is paid a wage equivalent to that of a regular employee, the National Minimum Wage Act 2019 (NGN 30,000 per month) and PAYE deduction obligations under PITA apply.

ITF SIWES Compliance: A clause confirming that the placement is registered with the Industrial Training Fund (ITF) where applicable, and that the host will submit the required ITF placement form (Form ITF-8) and student logbook as required under the Industrial Training Fund Act (Cap I9, LFN 2004).

Supervision: The name and role of the intern's designated supervisor within the host organisation, and the frequency of performance reviews and logbook sign-offs.

Confidentiality: An obligation on the intern to maintain the confidentiality of the host organisation's business information, client data, and trade secrets during and after the internship.

Intellectual Property: A clause assigning to the host organisation all IP created by the intern during the placement, under the Copyright Act 2022.

Health and Safety: The host's obligations under the Factories Act (Cap F1, LFN 2004) and applicable state health and safety laws to provide a safe working environment for the intern.

Additional compliance elements for a Internship Agreement (Nigeria) used in Nigeria include: Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.