National Housing Fund (NHF) Registration in Nigeria

National Housing Fund (NHF) Registration in Nigeria

August 05, 2022

Act 3 of 1992 established the National Housing Fund (NHF) with the aim of Mobilization of funds for the provision of affordable residential houses for Nigerians.

All Nigerians in employment, whether self-employed or in paid employment, are required by the NHF Act No.3 of 1992 to contribute 2.5% of their basic salary/income to the fund.

The procedure for registration is as follows:

  1. The Federal Mortgage Bank of Nigeria (FMBN) will supply Employer Registration   Form (NHF1) to employers.
  2. Employers will complete form NHF1 and return to the nearest branch of the Federal Mortgage Bank of Nigeria.
  3. Federal Mortgage Bank of Nigeria will register the Employer and issue an employer’s registration number.
  4. Federal Mortgage Bank of Nigeria will issue form NHF2 to employers for completion by employees or directly to self-employed or individuals.
  5. An employee will complete the form NHF2 and return it to the employer.
  6. The employer or self-employed individuals will return the completed form NHF2 to the Federal Mortgage Bank of Nigeria.
  7. Federal Mortgage Bank of Nigeria will register Employees on Form NHF2 and allocate employees’ participation number to each employee/self-employed individual.
  8. Federal Mortgage Bank will issue a passbook to each of the registered employees, where the monthly deduction of his/her 2.5% basic salary will be posted by the employer
  9. At this point, an employee is now a registered participant of the National Housing Fund.
  10. Employer will commence deduction of contributions at source. Such deductions/contributions are remitted to the Federal Mortgage Bank of Nigeria with schedule of payment indicating the amount contributed by each employee and the period covered.
  11. Self–employed contributors will also commence monthly remittances of contributions to FMBN.
  12. Federal Mortgage Bank of Nigeria will accept contributions and issue receipts for payments.


Team 618 Bees


The information in this blog post (“post”) is provided for general informational purposes only, no information contained in this post should be construed as legal advice, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this post should act or refrain from acting on the basis of any information included in, or accessible through this post without seeking the appropriate legal or professional advice from the particular facts and circumstances at issue from a lawyer. This post is protected by intellectual property law and regulations. It may however be shared using appropriate sharing tools provided that our authorship is always acknowledged and this Disclaimer Notice attached

More Articles


Connect With Us

Got any questions?

If you are having any questions, please feel free to ask.

Send us an email

Frequently Asked

  • What additional documents do I require to file my Annual Returns?
  • Do I need a Company Secretary?

    A limited liability company (LLC) must not have a company secretary.

  • Why is mutual assent important in a contract?

    This is one of the key elements of a contract because is shows the meeting of the minds of both parties

  • What is SON?

    SON stands for ‘Standards Organization of Nigeria’

  • Is it legal to transfer the personal data you obtained legally to another person?

    No, its not legal. This is because the law prohibits anyone from transferring the data of a third party to another person without consent from the third party to do same even if the data was rightfully obtained in the first instance.

  • When registered, how long does a patent last for?

    Once granted, a patent is valid for 20 years.

  • Do I have to physically drop off my product sample at NAFDAC office?

    No, you can choose to have it sent to NAFDAC office

  • Can a minor be a company director?

    No, a minor cannot be a director. A minor under Nigerian Law is anyone who is below 18 years of age.

  • Does a trademark search automatically reserve my trademark name?

    No, a trademark search does not automatically reserve that which is sought to be trademarked. A search ascertains whether that which is sought to be trademarked is available or violates any existing trademark.

Call Us Now on +234 901 719 0079 Chat on WhatsApp