Compliance (PENCOM, NSITF, ITF)
The ITF compliance certificate, explained.
ITF compliance certificate: which employers pay the 1% Industrial Training Fund levy, the evidence you need and how to get the certificate for tenders.
The Industrial Training Fund (ITF) promotes skills development across Nigerian industry. Under the ITF Act, employers above a threshold contribute 1% of total annual payroll to the fund, and in return can access training reimbursements. The ITF Compliance Certificate proves an employer is up to date on that contribution — and like the PenCom and NSITF certificates, public tenders usually ask for it.
This guide covers who must contribute, how the levy works, and how to obtain the certificate.
Who must contribute
The ITF Act requires employers with 5 or more employees to contribute, and an employer with fewer staff is still liable if its annual turnover is ₦50 million or more. The contribution is 1% of total annual payroll. Only an employer below both thresholds is outside the Act, but a tender may still ask whether the requirement applies to you.
If you are above the threshold and have never contributed, the catch-up is registration plus back-contributions for the years you were liable.
How the levy and reimbursement work
The contribution is annual and payroll-based. Crucially, the ITF scheme is partly reimbursable: a compliant employer that runs approved staff training can claim back up to 50% of the training contribution paid. So the levy is not purely a tax — it funds your own training budget if you use the scheme.
For compliance-certificate purposes, what matters is that the annual contribution is paid and current, with receipts to evidence it.
What the certificate needs
The ITF Area Office where the employer is registered issues the compliance certificate when your contribution is current. Typically you provide:
- Evidence of the annual ITF contribution for the relevant period.
- Your annual payroll figure, which the contribution is calculated on.
- Remittance receipts.
- Company details consistent with your CAC record.
- Your ITF employer registration, if not already registered.
How to obtain it
The application submits your contribution evidence to the ITF for review and issue. See the price and target time on the ITF compliance certificate page, and the ITF hub.
On Docufy you upload your audited financials, staff and salary schedule and ITF remittance receipts from your phone, and pay once. A vetted partner firm files the application, and the certificate lands in your vault as a PDF with a verify link. You see the full price before you pay, and there is no markup on government fees.
Where it fits in the tender pack
ITF rounds out the standard tender compliance pack with PenCom, NSITF and the tax clearance certificate from the Nigeria Revenue Service (NRS), formerly FIRS. Procuring entities usually ask for all four together, and tenders usually want each one valid until 31 December of the bidding year.
Because they are all year-bound, the efficient approach is one annual compliance cycle covering the whole pack rather than four separate last-minute applications. See the tender compliance certificates checklist for the full list and sequence, and our tender compliance guides for more.
Questions
Frequently asked.
What is the ITF compliance certificate?
It certifies that an employer is current on its contribution to the Industrial Training Fund. Public tenders require it alongside PenCom, NSITF and a tax clearance certificate from the NRS (formerly FIRS).
Which employers must contribute to the ITF?
Employers with 5 or more employees must contribute 1% of total annual payroll. An employer with fewer staff is still liable if its annual turnover is ₦50 million or more.
Can I reclaim my ITF contribution?
Partly. A compliant employer that runs approved staff training can claim back up to 50% of the training contribution paid, so the scheme functions partly as a reimbursable training budget rather than a pure levy.
I have never contributed to the ITF. What now?
If you are above the threshold, register with the ITF and pay back-contributions for the years you were liable. You cannot get a current certificate while skipping liable periods.
Do I need ITF together with the other compliance certificates?
For most public tenders, yes. ITF, PenCom, NSITF and a tax clearance certificate from the NRS are typically requested as one pack, and a single missing certificate can disqualify the bid.
Sources
- ITF: Contribution to Industrial Training Fund (ITF Act section 6(1)-(3)) and employer registration, itf.gov.ng
- Industrial Training Fund: 8th Revised Training Reimbursement Scheme (dated 20 Sep 2021)
- FCTA invitation to tender (Sept 2026) — Naija Business
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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Target: 10 business days. Your document lands in your vault as a PDF with a verify link.
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