Affidavit of Next of Kin (Nigeria)
AFFIDAVIT OF NEXT OF KIN
Pension Reform Act 2014 | Employee Compensation Act 2010 | Evidence Act 2011 | Oaths Act Cap O1 LFN 2004 | CBN Guidelines on Dormant Accounts
[Court Or Office]
I, [Deponent Name], aged [Deponent Age] years, [Deponent Occupation], of [Deponent Address], NIN: [Deponent NIN], do hereby make oath and state as follows:
DEPOSITIONS
1. That I am the deponent named above and I make this affidavit voluntarily and from my own personal knowledge. I am making this affidavit in the following capacity: [Deponent Capacity].
2. Deceased (where applicable): [Deceased Name], who died on [Deceased Death Date].
3. That the next of kin of the deponent / deceased is: [Next Of Kin Name], whose relationship to me / the deceased is: [Next Of Kin Relationship].
4. That the next of kin resides at [Next Of Kin Address], telephone: [Next Of Kin Phone], NIN: [Next Of Kin NIN].
5. That the next of kin named above is the person entitled to be contacted or to receive benefits in the event of the deponent's death or incapacity, or — where the account holder / employee has already died — is the surviving beneficiary entitled to claim the estate or benefits.
6. That I make this affidavit for the following purpose: [Purpose Of Affidavit].
I make this affidavit in good faith and in accordance with the Oaths Act Cap O1 LFN 2004. I understand that making a false affidavit is perjury under the Criminal Code Act Cap C38 LFN 2004.
Deponent's Signature: ___________________________ Date: [Deposition Date]
[Deponent Name]
[Swearing Method] before me this [Deposition Date] at [Court Or Office].
Commissioner for Oaths / Notary Public: ___________________________
Name: ___________________________ Stamp: ___________________________
Deponent
________________
Signature
Commissioner for Oaths / Notary Public
________________
Signature
What Is a Affidavit of Next of Kin (Nigeria)?
An Affidavit of Next of Kin in Nigeria sets out facts attested under oath, giving them evidentiary weight in legal and administrative proceedings.
The legal basis for the Affidavit of Next of Kin is the Oaths Act Cap O1 LFN 2004 and the Evidence Act 2011. The affidavit is admissible in Nigerian court proceedings as a sworn declaration and is accepted by federal and state administrative institutions — including the National Pension Commission (PenCom), the Nigeria Social Insurance Trust Fund (NSITF), and the Probate Registries of the State High Courts — as formal evidence of the claimant's relationship to a deceased person.
The Pension Reform Act 2014 (PRA 2014), administered by the National Pension Commission (PenCom), makes the Affidavit of Next of Kin a key document in the process for claiming a deceased contributor's Retirement Savings Account (RSA) balance and associated Group Life Insurance benefit. Section 9 of the PRA 2014 requires employers to purchase Group Life Insurance for each employee worth three times the employee's annual total emolument, and the death benefit under this policy must be paid to named beneficiaries or next of kin through the PFA.
The Employee's Compensation Act 2010 (ECA), administered by the Nigeria Social Insurance Trust Fund (NSITF), creates a statutory compensation scheme for workers who die in work-related accidents, with death benefits payable to the surviving dependants. An Affidavit of Next of Kin by the surviving spouse, children, or dependant parents establishes identity for NSITF compensation claims.
For bank accounts of deceased persons, the CBN Guidelines on Dormant Accounts and Unclaimed Balances establish the process by which surviving next-of-kin may claim account balances below the prescribed small estate threshold, using an Affidavit of Next of Kin and indemnity letter rather than requiring full probate proceedings.
The legal framework governing the Affidavit of Next of Kin (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 Affidavit of Next of Kin (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Contract Law (received English common law) sets the foundational requirements.
When Do You Need a Affidavit of Next of Kin (Nigeria)?
A Nigeria Affidavit of Next of Kin is needed in any situation where a person's relationship to another living or deceased person must be formally declared under oath for administrative, financial, or legal purposes.
When a pension contributor enrolled in the Contributory Pension Scheme dies and their surviving spouse needs to claim the Retirement Savings Account balance and Group Life Insurance benefit from the Pension Fund Administrator, an Affidavit of Next of Kin confirming the marriage and spousal relationship is required alongside the death certificate and letters of administration under the Pension Reform Act 2014.
When an employee is killed in a workplace accident and their family seeks compensation from the Nigeria Social Insurance Trust Fund (NSITF) under the Employee's Compensation Act 2010, the surviving spouse or children must file an Affidavit of Next of Kin with NSITF confirming their identity and relationship to the deceased.
When a deceased person's bank account holds funds below the CBN's small estate threshold and the surviving next-of-kin wishes to claim those funds from the bank without obtaining full letters of administration from the High Court Probate Registry, the bank requires an Affidavit of Next of Kin alongside an indemnity letter to process the claim.
When an employer in Nigeria updates HR records to reflect the designated next of kin of a newly hired employee, and the employee wishes to provide a formal sworn declaration rather than a self-completed HR form (for example, where the employer requires notarised documentation of beneficiary designations for group life insurance), an Affidavit of Next of Kin provides that formal record.
When a Nigerian citizen applies for a government scholarship, academic award, or bursary that requires a declaration of the applicant's family circumstances and next of kin, a sworn Affidavit of Next of Kin provides the required documentation in a form accepted by the Federal Government Scholarship Board, the Universal Basic Education Commission (UBEC), or state scholarship agencies.
Parties in Nigeria should prepare a Affidavit of Next of Kin (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.
What to Include in Your Affidavit of Next of Kin (Nigeria)
A Nigeria Affidavit of Next of Kin must contain the following essential elements to be effective for pension, insurance, banking, and estate administration purposes.
Deponent's identity: Full legal name, date of birth, address, occupation, NIN, and relationship to the person named as next of kin (if the deponent is making the declaration about their own next of kin) or relationship to the deceased (if the deponent is a surviving relative making a post-mortem claim).
Declaration of next-of-kin identity: Full name, date of birth, residential address, occupation, NIN (if available), and contact phone number and email of the person being named as next of kin. If naming multiple persons as joint next of kin (for example, multiple children), each person should be identified with their full details.
Relationship to deponent or deceased: A clear statement of the legal or familial relationship — for example, lawful spouse, biological child, biological parent, sibling, or other specified relationship. For spouses, the type of marriage (statutory marriage under Marriage Act Cap M6 LFN 2004, or customary law marriage) should be stated, along with the date and place of marriage. For children, whether they are biological children, adopted children (under a court adoption order), or stepchildren should be clarified.
Deceased person's details (for post-mortem claims): Where the affidavit is being used to claim benefits of a deceased person, the deceased's full name, date of birth, date of death, NIN, last known address, and employer (if relevant for pension purposes) must be stated.
Declaration of relationship exclusivity or priority: Where the affidavit is for PenCom or NSITF purposes, a statement confirming the claimant's priority as the deceased's next of kin (e.g., that the deceased had no surviving spouse taking priority over the claimant, or that the claimant is the surviving spouse of a monogamous statutory marriage).
Declaration of dependancy (where applicable): For NSITF death compensation claims, a declaration that the claimant was financially dependent on the deceased at the time of death, as required by Section 72 of the Employee's Compensation Act 2010.
Bank account details: Where the affidavit is for the purpose of claiming a bank account balance, the claimant's bank account name, bank name, account number, and bank sort code for payment of any funds.
Jurat: Signed by the deponent before the Commissioner for Oaths with their stamp, name, designation, date, and location.
Additional compliance elements for a Affidavit of Next of Kin (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.
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Forms Legal. (2026). Affidavit of Next of Kin (Nigeria) (Nigeria) [Legal document template]. Forms Legal. https://forms-legal.com/nigeria/personal/legal-declarations/affidavit-of-next-of-kin-nigeria
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year = {2026},
howpublished = {\url{https://forms-legal.com/nigeria/personal/legal-declarations/affidavit-of-next-of-kin-nigeria}},
note = {Free legal document template. Based on Contract Law (received English common law)}
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Frequently Asked Questions
An Affidavit of Next of Kin in Nigeria is a sworn declaration that confirms the identity, relationship, and contact details of the person named as next of kin by the deponent (the living person making the declaration) or, where the original account holder or employee has died, by a surviving relative declaring their own relationship to the deceased. The affidavit has important legal effects in several contexts. Under the Pension Reform Act 2014 (PRA 2014) administered by the National Pension Commission (PenCom), where a pension contributor dies before retirement, the death benefit (the Retirement Savings Account balance and any life insurance through the Group Life Insurance scheme mandated by Section 9 of the PRA 2014) is payable to the named beneficiaries on the RSA. A surviving next of kin or beneficiary who needs to access the RSA or insurance benefit must file an Affidavit of Next of Kin with the Pension Fund Administrator (PFA), together with the deceased's death certificate and probate documentation, as part of the PenCom claim process. Under the Employee's Compensation Act 2010 (ECA), the NSITF can pay death benefits to the dependants of a worker killed in a work-related accident. An Affidavit of Next of Kin sworn by the surviving spouse, children, or parents establishes their identity for NSITF purposes. For bank accounts, the CBN's Guidelines on Dormant Accounts and Unclaimed Balances set out the process by which next-of-kin may claim the funds of a deceased account holder. An affidavit of next of kin is a required document in this process.
Nigerian law does not define 'next of kin' as a single legally fixed category — the concept is used in different contexts to mean different things. In the common administrative sense, next of kin is the person designated by an individual as their primary emergency contact and the person with priority to claim their benefits or estate if they die. For most practical purposes in Nigeria (pension, insurance, employment records, banking), next of kin is determined by the individual's own designation — a person can name anyone as their next of kin, including a spouse, parent, child, sibling, or other trusted individual. For intestate succession (dying without a will) under Nigerian customary law and the Administration of Estates Law of the relevant state, the order of priority among relatives varies between the statutory scheme (typically: spouse and children first, then parents, then siblings) and the applicable customary law (which varies between Yoruba, Igbo, Hausa-Fulani, and other communities and may give primacy to the deceased's family of origin or to the male line). The Succession Law of Lagos State (2015) and the Administration of Estates Law applicable in other states provide statutory succession frameworks that may interact with customary law. For PenCom purposes under the Pension Reform Act 2014, the RSA beneficiaries are those nominated by the contributor in their RSA nomination form — these nominees may or may not coincide with the statutory next of kin.
Under the Pension Reform Act 2014 (PRA 2014), every employee in an organisation with three or more employees in Nigeria is required to be enrolled in the Contributory Pension Scheme (CPS). The PRA 2014 requires employers to deduct monthly pension contributions from employees' salaries (currently: 10% employer + 8% employee = 18% of monthly emolument for most categories) and remit them to a Pension Fund Administrator (PFA) chosen by the employee, to be held in the employee's Retirement Savings Account (RSA). Employers are additionally required to purchase a minimum Group Life Insurance policy for each employee, equal to three times the employee's annual total emolument, under Section 9 of the PRA 2014. When a pension contributor dies before retirement, the RSA balance and the Group Life Insurance benefit become payable to the named beneficiaries or next of kin. The process for claiming death benefits under the PRA 2014 requires the next of kin or estate administrator to file with the deceased's PFA: a sworn Affidavit of Next of Kin confirming the identity, relationship, and bank account details of the claiming beneficiary; a certified death certificate from the National Population Commission (NPC); Letters of Administration obtained from the High Court Probate Registry (or a grant of probate where the deceased left a valid will); the deceased's RSA PIN and last contribution statement; and proof of the claimant's own identity (NIN, passport, voter's card).
Accessing the bank account of a deceased person in Nigeria as a next-of-kin is a legally regulated process governed by the CBN's Guidelines on Dormant Accounts and Unclaimed Balances, the Banking Regulation generally, and the applicable law of succession and estate administration. A surviving next of kin cannot simply walk into a Nigerian bank and demand access to a deceased person's account — the bank must follow formal procedures to protect the interests of all potential beneficiaries. The standard process for a next-of-kin to access a deceased person's bank account in Nigeria involves: obtaining a certified death certificate from the National Population Commission (NPC) and submitting it to the bank; the bank confirming that no letters of administration or grant of probate has been filed (which would give an executor or administrator priority); where the account balance is below the threshold prescribed by the CBN (the current threshold may vary — typically set at a level applicable to small estates), the bank may release funds to the next of kin upon receipt of an Affidavit of Next of Kin, indemnity letter, and appropriate identity documents, without requiring full probate; for accounts above the threshold, Letters of Administration from the High Court Probate Registry are generally required before the bank will release funds to any person.
Nigerian customary law has a significant and sometimes overriding effect on next-of-kin rights and inheritance, particularly in communities where customary succession practices are strong. Nigerian law recognises both statutory succession (under the Administration of Estates Law of each state and the Wills Law of each state) and customary law succession. For intestate succession (no valid will), the applicable law depends on the personal law of the deceased, which is determined by their ethnicity, domicile, and the nature of the property. In Lagos State, the Succession Law 2015 provides a unified statutory scheme that applies to all persons with fixed assets or estate in Lagos, largely replacing customary law succession for moveable property in Lagos. However, customary law can still govern the inheritance of rural land, family houses, family businesses, and other assets that are subject to family title under the family property rules of various Nigerian communities. Under Yoruba customary law in Lagos, Oyo, Ogun, and Ekiti states, the concept of the family house (ile) means that the deceased's interest in the family compound may revert to the wider family rather than passing to the nuclear family. Under Igbo customary law in Anambra, Imo, Enugu, Ebonyi, and Abia states, male primogeniture (the eldest son inheriting) may be the applicable norm for certain categories of family property. Disputes between customary law beneficiaries and statutory successors come before the State High Courts, which have jurisdiction to apply both statutory and customary law.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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