The formal sector social health insurance programme (FS-SHIP) is a programme designed for those in the public service. It involves those working for the Federal, State and Local governments; the three tiers of government in Nigeria. In the case of the federal government, the federal government is the employer, while the executive governor is the employer for the state government. The employer accepts the scheme and chooses an accredited HMO with NHIS to provide health care for her employees.