1. Every employer having either 5 or more employees in its establishment, or having less than 5 employees but with a Turnover of N50m and above per annum, shall, in respect of each calendar year and or the prescribed date, contribute to the Fund one per centum of its total annual payroll.
2. Any Supplier, contractor or consultant bidding or soliciting contracts, businesses, goods and services from any Federal Government Ministry, Department, Agency, commercial, industrial and private entity shall fulfil the statutory obligations of its employees with respect to payment of Training Contribution to the Fund.
3. Any liable organization, public or private including companies situate in the Free Trade Zone requiring approval for expatriate quota and/or utilizing custom services in matters of export and import, must show proof of compliance with this Act in respect of payment of training contribution of its employees and all regulatory agencies of the Federal Government shall ensure compliance with Section 6(1) – (3) of this Act.


1. A prospective Employer is expected to complete ITF Form 7A (which is available online).
2. The completed Form 7A is to be submitted to the nearest ITF Area Office along with:-
(a) A copy of company’s Corporate Affairs Commission’s Certificate of Incorporation.
(b) Certified true copies of the company’s Audited Account.
(c) A copy of the company’s Tax Clearance.
3. The company will be assessed for its liability by ITF Revenue, Inspectorate and Compliance Officers.
4. The client will then generate RRR through the ITF Pay-portal or Remitta platform.
5. After generating the RRR, the client will take same to the Bank for payment of Training Contribution.
6. After payment, the client will bring the printout of payment and duplicate Teller from the Bank to ITF Office.
7. Hard copy of receipt and acknowledgment letter will be issued to the client.
8. The ITF Area Office will then forward the employer details as contained in the form 7A to Headquarters’ Revenue, Inspectorate and Compliance Department for issuance of ITF National Number.
9. The ITF National Number will then be sent to the Area Office for Scripting and issuance of Certificate of Compliance.
10. A Certificate of compliance will be given to the client as evidence of compliance with the ITF Act.


1. Already registered employers/companies are expected to complete ITF Form 5A (available online).
2. Submit the completed ITF Form5A to the ITF Area Office where they are registered for vetting of their liability to the Fund.
3. Generate RRR on the ITF Pay-Portal or Remitta platform.
4. Make payment into ITF Account through Banks.
5. Submit evidence of payment to the Area Office.
6. The Area Office will then issue Compliance Certificate to the Employer/company.

News Flash:

Featured testimonial

 Top of the Day to you! We observed today that a new website for the ITF has recently been uploaded.We Commend the efforts of the ICT Dept for this amd hope that it can only keep getting better. 

Kunle Sadare

Puzzles Technologist Limited

 Your website is informative and attractive now. Kudos to the ICT Department. 

Abdul Qadir Lawal.

MD Triune Built-Tech Solutions

 The Package were well prepared,the Facilitators performed Excellently and i recommend that the training should be regular and more often for new Innovation. 

Elizabeth O. Egu

PCS Corporate Planning Department

Back to Top