#"Oxidation number"# is the charge left on the central atom when all the bonding pairs of electrons are removed, with the charge devolved to the most electronegative atom.
For #Ni(CO)_4#, we break the #Ni-CO# bond and we get #Ni^0##+4xx""^(-):C-=O^+#. And thus nickel has a formal oxidation state of #"ZERO".#
Because #Ni(CO)_4# is quite volatile, its formation forms the basis for the Mond process for nickel purification.