Despite the extensive literature on multinational companies’ (MNCs) human resource management (HRM) systems and practices from developed countries, there are gaps in the literature concerning emerging countries multinational companies’ (EMNCs) HRM practices and systems at home and host countries. This thesis examines the transfer of HRM practices in Nigerian subsidiaries of MNCs from South Africa (an emerging country). This study empirically examines the similarities and differences of South African MNCs’ HRM systems and practices at both the South African headquarters and the subsidiaries in Nigeria. Purposely, the study attempts to shed light on the nature of the employment practices, the transfer of HRM practices and the factors that influence the transfer process. The study adopted a qualitative approach with data/evidence collected through in-depth semi-structured interviews. It focused on group discussions conducted in the subsidiaries of three South African MNCs in Nigeria. The data was gathered primarily from HR managers, directors and officers in the Nigerian subsidiaries of the South African MNCs. The study revealed that the South African MNCs hybridised their recruitment and selection processes and localised compensation and employee relations. However, performance appraisal, talent management and code of conduct practices were mainly transferred to subsidiaries with minimal adaptation to contextual realities. Further research and practical implications are discussed in this thesis.