Corporate training Guides Paying for staff training: levies and reimbursement
ITF reimbursement for staff training in Nigeria: how employers can recover training costs
Many Nigerian employers already pay into the Industrial Training Fund (ITF) every year. Training your staff, and keeping the right records, can help you recover part of that contribution.
Who contributes to the ITF
Under the Industrial Training Fund Act, employers with five or more employees, or with fewer employees but an annual turnover of ₦50 million or more, contribute 1 per cent of their annual payroll to the Fund. Check the current rules with the ITF for your organisation.
How reimbursement works
Employers who have paid their contribution and trained their staff can apply to the ITF for a reimbursement of part of it. The ITF sets the conditions, assesses the claim and decides the amount, which is widely quoted as up to 50 per cent of the contribution for compliant employers.
The ITF expects evidence that training took place: what was taught, who attended and when. Plan your training year with that evidence in mind.
Records to keep
- Your training plan for the year
- Course outlines and objectives
- Attendance registers with names, dates and hours
- Invoices and proof of payment
- Certificates of completion or other evidence of participation
How Paleon Training helps
Paleon Training is a Nigerian company. Registered employers who contribute to the ITF can use our training records and attendance evidence to support a reimbursement claim. Eligibility and the amount reimbursed are decided by the ITF, so we cannot guarantee any claim.
We deliver AI and cybersecurity training in-house at your offices, live online or hybrid, anywhere in Nigeria.
Related training programmes
- CyberSecure Workforce: Programme details
- AI Workflow Productivity & Process Transformation: Programme details
- AI + Cybersecurity Professional Accelerator: Programme details
Frequently asked questions
Will the ITF reimburse your training?
Registered employers who contribute to the ITF can use our training records and attendance evidence to support a claim. The ITF decides eligibility and the amount; no provider can guarantee it.
What evidence do you provide?
Course outlines, attendance records and certificates of completion for each participant.
Can in-house training count?
In-house and external training can both support a claim if the ITF's conditions are met. Confirm the current conditions with the ITF before you plan.
Is this guide official ITF guidance?
No. It is a general overview, not official guidance. Check the ITF's current rules for your organisation.
Published 09/11/2026 by Paleon Training Limited. General guidance, not legal advice.
Talk to us about training your teams
Paleon Training runs corporate AI and cybersecurity training for organisations in Nigeria. Start with the free readiness check, or book a consultation and we will recommend a format for your organisation.