Tender compliance
Which compliance certificate does your tender need?
Nigerian tenders ask for a stack of certificates, and a missing one can sink a bid. Here is who needs which, and how to file them side by side.
The statutory trio
Start here: do you employ staff?
If you have employees, you will usually need all three. Each proves you pay a different statutory contribution.
- Proves
- You remit your staff pensions to licensed PFAs.
- You need it if
- You have employees and bid for public or large private tenders.
- On the checklist
- Often the first certificate a procurement team checks.
- Proves
- You pay into the Employee Compensation Scheme.
- You need it if
- You have employees. The scheme applies to registered employers.
- On the checklist
- Usually asked for alongside PenCom on the same checklist.
- Proves
- You contribute to the Industrial Training Fund.
- You need it if
- You have 5 or more employees, or ₦50m+ turnover (the ITF contribution threshold).
- On the checklist
- Completes the trio most tenders check.
Usually required too
Two more the trio does not cover.
Many bid packages ask for these two as well.
Your company is up to date on federal taxes (the Tax Clearance Certificate).
Most tenders, plus bank facilities, visas and large contracts.
₦19,350 · see detailsYour company is active on the CAC register (annual return filed).
Many bid packages check that the company is not dormant or struck off.
₦24,125 · see detailsQuestions
Work out exactly what your bid needs.
Which compliance certificates do I need for a Nigerian tender?
If you have employees, you will usually need the trio: PenCom, NSITF and ITF, plus a current tax clearance certificate from the Nigeria Revenue Service (NRS), formerly FIRS, and an up-to-date CAC annual return. A missing certificate can disqualify a bid, so it pays to keep them all current.
Do I need all three of PenCom, NSITF and ITF?
PenCom and NSITF apply to registered employers with staff. ITF applies once you have 5 or more employees or ₦50m+ annual turnover. If you are below the ITF threshold, you may be asked for an ITF exemption letter instead, so check the tender document.
What if I have no employees?
A company with no staff has limited PenCom, NSITF and ITF obligations, but most tenders are aimed at employers. You will usually still need a tax clearance certificate (TCC) from the NRS and a current CAC annual return. Check the tender document for exactly what it asks for.
Can I file all of them at once?
Yes. Each certificate is its own filing, so you can start them all and run them side by side. You upload the evidence for each one from your phone, and you follow every step.
How long before my tender deadline should I start?
As early as you can. Each certificate shows its target time before you start, and clearing any outstanding contributions first can take longer than the filing itself.
Related compliance searches
File your whole tender stack in one place.
PenCom, NSITF, ITF, FIRS TCC and CAC annual return, run side by side. Each one arrives as a PDF with a verify link you can attach to a bid.