Managing Expatriates in Employment: Legal, HR & Tax Perspectives

Managing Expatriates in Employment is a complete reference work and a practitioner’s guide on managing expatriates in employment. The first of its kind in Nigeria, the book is divided into 8 Chapters including an appendix. Chapter One deals with Expatriate Quotas, Residence and Work Permits, Chapter two deals with Restrictive Covenants and Expatriates Employment in Nigeria, Chapter three deals with Taxation of Expatriates in Nigeria while Chapter four is themed ‘Designing Expatriate Policy Handbooks: Some Important Considerations’. Chapter five deals with Managing Deportation and Repatriation of Expatriates, Chapter Six deals with Managing Security Risks for Expatriates in Nigeria, Chapter Seven examines Managing Expatriates Relocation and related Logistics while Chapter Eight has the theme, ‘Nigeria Local Content Act and Expatriate Employment in the Oil & Gas Industry: Practice Notes and Compliance Guides’.

Foreign nationals desirous of entering Nigeria for employment, trade or business purposes must obtain the consent of the Comptroller General of Immigration (“CGI”). This consent takes the form of Expatriate Quotas, Business and Work Permits.

Chapter one of the book explores the legal and statutory frameworks for expatriate quotas, business and work permits under the Immigration Act, 2015. The chapter examines virtually all the issues relating to those regulatory permits and approvals including the procedure and requirements for obtaining expatriate quotas, business, and work permits, types of expatriate quotas, expatriate quota renewal and re-designation. The chapter also discusses the various categories of work permits obtainable in Nigeria including the Combined Expatriate Residence Permits and Alien Card (“CERPAC”), Temporary Work Permit and the ECOWAS Resident Card including the procedure and requirements for obtaining them. The chapter concludes with a glossary of Frequently Asked Questions on corporate compliance regimes including a guide on managing Nigerian Immigration Service (NIS) audit and onsite inspection to companies.

Chapter two deals with the very topical issue of Restrictive Covenants and Expatriate Employment in Nigeria. Expatriates are often employed in Nigeria to take up senior management, technical, supervisory and other sensitive positions some of which may afford them access to their employers trade secrets and confidential information, and a disclosure of which may put the employers’ competitors into some advantage or otherwise injure their employers business interests. Apart from the fact that these cost the employers’ fortunes and time to develop, trade secrets are important tools for creating competitive advantage in the drive for market share. Every employer has a proprietary interest in its trade secrets and like any other property, he is entitled to some legal protection over same. It is for this reason that employers of labour have developed various devices to safeguard their trade secrets against unauthorised disclosures by employees. These devices include insertion of various restrictive clauses in employees’ contract of employment, the commonest being covenants or clauses in restraint of trade. A Covenant in restraint of trade generally refers to a covenant by which a person is restricted from freely exercising his trade, skill or profession. However, it is not all covenants in restraint of trade that are enforceable in law. Chapter two of this book exhaustively explores the law of covenants in restraint of trade, conditions for its enforceability and illustrating same with decided Nigerian cases.

Chapter three deals with Taxation of Expatriates in Nigeria. The chapter examines the taxation of expatriates income under the Personal Income Tax Act (as amended) including the various exemptions under the Act.

Chapter Four is titled “Designing Expatriate Policy Handbooks: Some Important Considerations”. Expatriate policy refers to the totality of the policies, terms and conditions governing international assignments. The term may also loosely refer to the totality of terms and conditions governing expatriate employment in a company or organisation. The Chapter attempts a practical guide on how to design and develop an expatriate policy and offers useful tips on some important considerations in drafting expatriate policies.

Chapter Five deals with Deportation and Repatriation of expatriates, including the process for de-registration of such expatriates from the company’s expatriate quota.

Chapter Six deals with Managing Security Risks for Expatriates in Nigeria. That some parts of Nigeria have come under the siege of kidnappers and terrorists is no longer news. Expatriate workers are perhaps the most “endangered species” security wise in the Nigerian work environment. This Chapter attempts a synoptic overview of the basic security challenges facing expatriate employees in Nigeria and offer helpful tips for managing security risks for expatriates.

Expatriate relocation and associated logistics are often a priority for any business looking to set up, invest in, acquire or successfully manage an operation in Nigeria. This requires proper planning. Chapter Seven deals extensively with managing expatriates’ relocation and associated logistics.

Chapter eight, the concluding chapter, is themed “Nigerian Local Content Act and Expatriate Employment in the Oil & Gas Industry: Practice Notes and Compliance Guides”. The chapter attempts a critical overview of the Nigerian Oil & Gas Industry Content Development Act, 2010 as it relates to expatriate employments in the Industry. Published in December, 2016 by Hybrid Consults, the work guides the reader on very knotty and complex issues commonly confronted with in managing expatriates. The book is an invaluable companion to Human Resources managers, legal advisers, expatriate tax advisors, and anyone involved in expatriate matters.

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