Who Is an Employee under Nigeria Labour Law

Nigeria does not have a social security system. However, the Pension Reform Act of 2014 requires employers to contribute to employee pension transfers and only requires employers to maintain group life insurance for all employees worth at least three times the value of each employee`s total annual salary. The Labour Code provides that the normal hours of work in each enterprise are determined in one of the following ways: (c) the strike or lockout concerns a dispute resulting from a collective and fundamental violation of the employment contract or collective agreement by an employee, trade union or employer; In the case of a share sale, employees continue to be employed by the same employer and their rights under their employment contracts do not change. Collective agreements also continue to apply in these circumstances, as the identity of the employer does not change. Yes. An employer who wishes to employ foreigners must obtain a special permit that approves the maximum number of expatriates the employer can hire, their job titles and the duration of that employment. Employers must prove that there are no qualified Nigerian employees for positions to be filled by expatriates, and if approval is granted, Nigerians should be trained to fill the positions over time. These requirements do not apply to the employment of Nigerian nationals and nationals of Member States of the Economic Community of West African States (ECOWAS). The Investments and Securities Act, 2007 (the “ISA”) also provides that no employer may discriminate against an employee by intentional act or inaction because the employee has made a disclosure in accordance with the provisions of the ISA.

6.1 Does the employment relationship need to be terminated? How is the notice period determined? The Cap T4 LFN Trade Union Act 2004 is another law that regulates employment-related issues in Nigeria. It defines a trade union in Article 1 as “any combination of workers or employers, temporary or permanent, the purpose of which is to regulate the conditions of employment and employment of workers, whether or not the combination in question constitutes an unlawful association outside this Act, because one of its objectives is to restrict trade; and whether or not its purpose involves the provision of benefits to its members”. Under the provisions of this Act, any employee or employee has the right to form a trade union or to join a pre-existing trade union. This work and the accompanying PDF file are licensed under a Creative Commons Attribution 4.0 International license. Labour law in Nigeria was not based on the provisions of a single law. On the contrary, it is fragmented into different legislative acts, which form the framework and are strongly influenced by case law. Over the years, specific laws have been enacted to address various issues in the Nigerian employment industry. However, substantive law remains the Labour Act promulgated in the 1970s, the Factories Act, the Workers` Compensation Act, the Labour Disputes Act and the Trade Unions Act (TUA). Although there is an unresolved discussion about whether the Labour Code goes beyond unskilled workers and workers, it remains the applicable labour law. Nigerian law also allows for freedom of contract in the maintenance and liaison of employers and employees to their agreements. The legislation that regulates tax matters for individuals is the Income Tax Act.35 A company must pay taxes on behalf of its foreign employees if the employer is located in Nigeria or has a permanent headquarters in Nigeria, or if the employment duties are performed in whole or in part in Nigeria, unless: In the banking sector, the Central Bank of Nigeria Guidelines for Whistleblowing in Banks and Other Financial Institutions in Nigeria 2014 provides protection to whistleblowers who disclose concerns, provided that the disclosure is made (a) in the reasonable belief that it is intended to demonstrate abuse or inadequacy, and (b) to an appropriate person or authority.

The guidelines require banks and other financial institutions (OFIs) to keep all whistleblower disclosures confidential and to keep the identity of the whistleblower confidential. Banks and OFIs are prohibited from exposing a whistleblower to a disadvantage, and if the employee suffers a disadvantage as a result of the disclosure, that employee is entitled to compensation and/or reinstatement. If the employee is to be compensated, the employee`s entitlement is calculated as if he had reached the maximum retirement age or had completed the maximum seniority in accordance with his conditions of employment. What are employees` privacy and surveillance rights? The Labour Code is limited in the security it offers. The adoption of a cost-benefit analysis can provide some protection in which the labour movement is able to influence policy direction. The relevant business transfer laws are the Investments and Securities Act of 2007, the Federal Competition and Consumer Protection Act (FCCPA) and CAMA. However, the HIV and AIDS (Anti-Discrimination) Act 2014 prohibits employers from testing employees or potential employees for HIV and AIDS without their prior consent. .