Also in the news...
Find out how to import firewood, such as logs and kindling, into England, Scotland and Wales (Great Britain).
If you’re a business that currently buys goods from or sells goods to countries outside the UK, or are planning to trade with Europe from January 2021, HMRC’s new tool can help you identify ways you might be able to make the customs process easier for cheaper for your business. This short video shows you how to use the tool.
If you’re a UK business thinking about moving goods into or out of the UK , this video is here to help you understand how customs intermediaries or agents can help you. For more information have a look at the guidance available on gov.uk.
If you're buying or selling goods abroad, you need to work out the amount of duty or VAT you owe. This short video tells you how to find out the ‘commodity code’ classification for your goods, using our Trade Tariff tool. Find out more on GOV.UK
You’ll need a licence to import or export certain types of controlled goods. You may also need to pay extra duty in the UK. Unsure if this applies to your goods? This short video explains more about the types of goods that are classed as controlled. Find out more on GOV.UK
Benefits upon Discharge On Grounds of Redundancy in Nigeria
Like in other Countries, the Covid-19 pandemic has affected the survival of many businesses across all the sectors in Nigeria. In other to grapple with the rough tides and remain in business, owners of businesses have deliberately cut down the cost of running their business by reducing overhead costs, declaring some post redundant and reducing their workers by discharging them on grounds of redundancy.
This has created problems for both workers and employers. Whilst workers will lose their means of livelihood, it opens up employers to industrial actions by the discharged workers. It is therefore in the best interest of the employers and workers for employers to discharge workers on grounds of redundancy in line with the provisions of the labour law.
Section 20 of the Labour Act provides that in the event of redundancy, the employer shall inform the trade union or workers' representative concerned of the reasons and extent of the anticipated redundancy. The employer shall adopt the principle of "last in, first out" in the discharge of the workers affected, subject to all factors of relative merit, including skill, ability and reliability. This means workers who have been in employment longer will be considered for discharge before the latest workers to come into the employment. The employer shall use his best endeavoursto negotiate redundancy payments to the discharged workers who are not covered under any regulation.
However, it is settled law that where the employment of workers is wrongfully terminated i.e. terminated against the provisions of the labour law or their contract of employment, the remedy available to the workers is for their benefits which would have accrued to them had their employment been legally terminated, to be paid to them. Apart from employment with statutory flavour (i.e. workers in civil service or other employments protected by statutes), it has been settled by Nigerian courts that the law or Court cannot foist a willing employee on an unwilling employer and vice versa.
Hence, an employer has a duty to furnish the workers with a notice stating the reasons for their discharge on the grounds of redundancy and comply with the "last in, first out" principle in the labour law in discharging the workers. Nevertheless, the employer has the right to consider other factors like the relative merit, skill, ability and reliability of the workers in reaching a decision on which of the workers to be discharged on grounds of redundancy. The employer has a duty to rely on international best practices to reach a redundancy payment to the discharged workers who are not covered by any existing regulation.
Regrettably,where a worker was wrongfully discharged on ground of redundancy, the worker is only entitled to his redundancy benefits as stated in the relevant Employment Contract, Collective Agreement or regulation. The worker does not have a right to reinstatement, loss earnings, emotional or psychological pain. This is because the Court cannot force or foist a willing worker on an unwilling employer.