This report presents employment inNigeria from a worker perspective as well as from a firmperspective. Using recent household data, the reportcomplements the report ‘more, and more productive, jobs forNigeria: a profile of work and workers’ (World Bank 2015)and provides an overview of employment opportunities inNigeria from a labor force perspective. This report alsointends to investigate the job agenda from a firmperspective and represents a first attempt to betterunderstand the drivers of economic diversification, firmgrowth, and employment in Nigeria. The report draws on twodifferent data sources: the General Household Survey (GHS)and the Enterprise Survey. The GHS provides data on thecontribution of wage work to the Nigerian economy and itsshare of total employment. The GHS module on non-farmhousehold enterprise provides information on the dynamics ofmicro and small enterprises, as well as the constraints theyface. The Enterprise Survey, conducted in Nigeria from April2014 to February 2015, was used to analyze the dynamics andconstraints of the formal sector in Nigeria. The surveysample, which was limited to formally established companieswith five or more employees, was composed of firms acrossnineteen states engaged in manufacturing, construction, orretail and wholesale trade. The results are presented infour regional groups: Lagos; Kano and Kaduna states; othersouthern states (Abia, Abuja, Anambra, Cross River, Enugu,Ogun, and Oyo); and other northern states (Gombe, Jigawa,Katsina, Kebbi, Kwara, Nasarawa, Niger, Sokoto, andZamfara). A module on innovation was also administered to aportion of the survey sample. Details on the EnterpriseSurvey are provided in annex two.