Guideline on Insurance Policyholders' Protection Fund (IPPF) with Circular NAICOM/DIR/CIR/79/2026

National Insurance Commission Guideline
Summary

Establishes collection, management and administration of the IPPF — the NIIRA 2025 statutory safety net for policyholders of failed insurers. Mandatory contribution of 0.25% of premium income payable into designated accounts by 30 June annually; 2025 IPPF Assessment Returns due 31 May 2026. Includes whistleblowing protections and five-day reporting of imprudent practices.

Applicability

All insurance and reinsurance companies in Nigeria.

Open Source Document ↗
Document Details
Date Issued
07 Apr 2026
Date Effective
07 Apr 2026
Compliance Deadline
31 May 2026
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