The invention discloses a phosphorus chemical nickel plating concentrated solution and a plating process, the concentrated solution comprises three parts of an A solution, a B solution and a C solution, a main salt, a brightening agent, an accelerating agent and deionized water are mixed into the A solution at room temperature; a first buffer, a first complexing agent, sodium hypophosphite, a stabilizer, polyethylene glycol 6000, a brightening agent and deionized water are mixed into the B solution at room temperature; a second buffer, a second complexing agent, the stabilizer, the sodium hypophosphite, the polyethylene glycol 6000, the accelerating agent, the brightening agent, ammonia and the deionized wate are mixed r at room temperature into the C solution; the A solution and the B solution are used for grooving, and the A solution and the C solution are used for replenishment. According to the volume percentage, the A solution, the B solution, and dilution water are mixed into a chemical nickel plating solution for plating, the nickel content in the nickel plating solution is lower than 4.0g / L, and the A solution and the C solution are replenished. When the concentrated solution is used for nickel plating, deposition rate is quick, coating hardness and wear resistance are high, and the concentrated solution is suitable for chemical nickel plating of aluminum alloy, all kinds of iron alloy, copper alloy, nickel iron alloy, nickel copper alloy and some non conductive substrates.