** THE ******** ********** COURT ** NIGERIA

IN THE **** JUDICIAL DIVISION

****** AT AWKA.

BEFORE HIS ******** HON. JUSTICE J. I. TARGEMA, PhD

 

DATE: **** 22, 2026

                                                          

SUIT NO: NICN/AWK/54/2025

 

BETWEEN   

Nigeria Social Insurance Trust 

Fund Management Board                                             -                           Claimant 

 

AND

****** ************* College Nteje Ltd                    -                           Defendant

 

REPRESENTATION

****** Mbakwe, Esq., with ******* Emeka, Esq., for the Claimant.

No legal representation for the Defendant.

 

 JUDGMENT

INTRODUCTION

  1. *** Claimant filed ** *********** summons ***** 26th September 2025. The *********** ******* is ********* by ** affidavit of 18 paragraphs deposed to by ******** Robert Obi ** Officer 1 in the claimant’s company.

 

  1. The claimant prays for the ********* reliefs;
    1. A *********** **** the defendant is an employer ****** the ******* ** the Employees’ ************ Act 2010 and by ** being, obligated to make a ******* ******* contribution of 1.0 ******* of defendant’s total monthly payroll from July, 2024 up to date and thereafter into *** ********* Compensation Fund ******* by the claimant.
    2. A *********** that *** ********* ***** an employer within the meaning of the Employees’ Compensation Act 2*** is ********* ** cause ** ** furnished to the ******** ******** and ******** particulars of the defendant’s total ******* payroll from July, 2024 up ** **** and thereafter.
    3. A *********** that the claimant is entitled ** *** cost of any ****** ** ******* the unpaid assessment **** the defendant.
    4. A declaration that given *** defendant’s wilful (sic) refusal ** provide the ******** with her complete *** accurate payroll for assessment, the ******** ** entitled to assess *** ********* of 1.0 percent of *** defendant’s ***** monthly payroll based on estimates, *** ******* of which the ********* ** ***** to pay.
    5. An order compelling *** ********* to provide *** claimant with estimates of the probable ****** of the defendant’s payroll from July 2024 ** to date *** thereafter, and signed copies of reports of *** employer’s payrolls for **** year from July 2024 ** to **** *** thereafter.
    6. ** order ********* the defendant to pay into Employees’ Compensation Fund the sum One ******* and Four Million, Five Hundred ******** Naira (?104,500,000.00) only, ** an *********** *** established through a ********* ********** ** *** defendant’s salaries *** wages record for *** ****** July 2024 to February 2025.
    7. An ***** directing the defendant to *** into the Employee s’ ************ Fund the *** of Forty-One Million, ***** Hundred Thousand ***** (?41,800,000.00) only, being ** ****** equal ** 40% of the defendant’s outstanding ********* established through estimation, ** penalty for default in failing to ***** to be furnished to the Fund estimates of *** probable amount ** *** Employer’s payrolls and signed copies of the total monthly payroll *** each year from **** 2024 up to **** *** thereafter, and for failure ** **** a ******* monthly contribution of 1% of total monthly ******* for the period under review **** *** Employee’s Compensation **** managed by *** claimant.
    8. An order directing the ********* to pay into the Employees’ Compensation Fund the *** of Ten Million, **** ******* and Fifty Thousand Naira (?10,450,000.00) only, ***** ** amount equal ** 10% of *** defendant’s *********** liability established through ********** from July 2024 to February 2025 as default fee for wilful (sic) ******* to pay her *********** debt within *** stipulated time frame.
    9. ** order directing *** ********* ** *** into the ********* Compensation **** the *** of Two ******* ***** (?2,000,000.00) only in general damages. 
    10. ** ***** directing the sealing ** ** the defendant’s ******** premises until all ****** ************* have been remitted.
    11. And *** such further order(s) ** this ********** Court may deem fit and expedient to make ** the circumstances of this case.

 

  1. The ********* did *** **** any ******* to the claimant originating summons.

 

THE CASE OF *** CLAIMANT

  1. The claimant is seeking this ********** Court’s ********* ******** to some sections ** the Employees’ Compensation Act, 2010 as ********* in the originating summons and *** ************* ** **** Honourable ***** of the questions as contained in *** originating summons. that *** 18 ********** ********* filed by the claimant ********** ******** **** *** defendant, an ******** ****** *** meaning of the Employees’ compensation Act, 2010, has ******** (sic) neglected to ***** to be furnished to the claimant ** estimate of *** probable amount of the payroll ** the defendant from February 2022 ** to date, *** signed copies of report its in payrolls for **** **** from February 2022 in accordance with the provisions ** the Employees’ ************ Act, 2010, and wilfully (sic) neglected to **** a minimum monthly ************ of 1.0 percent of its total monthly payroll from ******** 2022 up to date into Employees’ Compensation Fund managed ** *** claimant. the claimant is relying on *** the ********** of the affidavit ************ paragraphs 9, 10, 11, 12, and 16.

 

WRITTEN SUBMISSIONS ** *** CLAIMANT

  1. *** claimant formulated six ****** for ************* thus:
    1. Whether by the construction of *** ****** provisions of sections 2(1), 73; 33(1); 39 (1) (a) (b) (i) (ii) (iii) (2) (3) and (4); 40 (1) (a) (b) (2) *** (5) of *** Employees’ ************ Act, 2010, the ********* ** an ******** and ** ** being, obligated to **** a minimum monthly contribution ** 1.0 ******* of its total monthly payroll from ******** 2022, having been *********** by the time when the Employees’ Compensation Act, 2*** was signed **** law, up to date into Employees’ Compensation Fund ******* ** the claimant, and cause to ** furnished to *** ******** an ******** ** the probable amount of the defendant’s payrolls **** **** 2024 up to date, and ****** copies ** the defendant’s payrolls for **** **** **** July 2024 up to date?
    2. Whether by *** ************ of the extant ********** of sections 36(2) *** 39(2), the claimant ** authorized to make an ******** of the probable amount of the defendant’s payroll, assess and **** on that estimate and *** defendant is bound by it?
    3. ******* *** ********* is liable to *** as a penalty for *** default, a percentage of the assessment prescribed by *********** or ********* by the Board.
    4. Whether the Board *** assess a penalty ** an amount ***** to 10 percent of the unpaid assessment ** the ***** ** the security required, the payment of which may be enforced in the same ****** ** the payment of an assessment?
    5. ******* by the ************ of the extant provisions of section 36(1) and (2) ** the Employees’ ************ Act, 2*** the claimant is ******** to cost *** *** a cause of action against *** ********* for the ****** 1.0 ******* minimum monthly contribution of *** defendant’s total monthly payroll and/** the amount ******** against the defendant through estimation.
    6. Whether ****** regard to the provisions ** sections 53(1) (2) (3) (4) (5) (6) and (7); and 54 (a) (b) (c) (d) (e) (f) and (g) of the Employees’ Compensation Act, 2010 the claimant or *** ** its ******** or person authorized ******* is entitled to, at any time ** all ********** hours, ***** into the workplace of the defendant *** **** access to inspect and examine defendant’s payroll and other necessary documents with a **** ** ascertaining a ****** assessment of ************ payable by *** defendant. 

 

  1. For issue (1), the claimant referred ** ******* 2(1), 32(1), (a), (b) and (c), 33(1), 34(1), (2), (a), (b), and (3), 36(1) *** (2), 39(1), (a) (b), (i) (ii) (iii) (2) (3) and (4); 40 (1) (a) and (b) (2) and (5), 46; 47(a) & (b); 48(1) (a) & (b); 53(1), (2), (3), (4), (5), (6) and (7), and 54 (a) (b) (c) (d) (e) (f) *** thus are ********** below:

2 (1) Subject to *** provisions of Sections 3 and 70 of **** Act, **** *** shall apply ** all ********* and employee ** the ****** *** private sectors in the ******* ******** of Nigeria.

32 (1) The ***** ***** –

(a) ******** assessment of the amounts to be **** into the **** by employers ***** the Act. 

(b) undertake regular ********* valuation ** industries, sectors *** workplaces and determine the rates ** contributions by employers **** the fund ** such industry, sector or workplace.

(c) receive and credit into *** account, all money ******* **** the fund under this Act.

33(1) Every employer shall, within the ***** 2 ***** ** *** commencement ** **** Act, **** a minimum monthly contribution of 1.0 ******* of the total monthly ******* **** *** fund.   

34(1) The Board ***** assess employers *** **** sums in **** manner, form and ********* ** the Board may, from **** ** **** determine for *** *** ************** of **** Act. 

            (2) Assessments shall in the first instance, ** ***** upon estimates:         

     (a) of the employer’s payroll *** *** year provided under ******* 41 of this Act; or

     (b) as ********** by the ***** under ******** 43 ** this Act.           

            (3) The ***** may, by order, ********* a minimum assessment:

36(1) *** ***** shall have a ***** of action *** any unpaid ********** *** ***** ** entitled to the cost of any ****** to recover the unpaid assessment.

       (2) If, *** any reason, ** employer liable ** assessment ** *** assessed ** the Board, the employer shall ** liable for the ****** for which the employer should have **** assessed, or as **** as the ***** considers reasonable, and ******* of that amount may be ******** as if *** employer *** been assessed *** **** amount.

 39(1) “Every Employ shall

     (a) keep at all times at same place in Nigeria, *** location *** ******* ** ***** the employer has given notice ** *** Board, complete and accurate *********** of the employer’s payroll”.                                   

            (b) cause ** be furnished to the Board:                                                

     (i)  **** the employer ******* an employer within the ***** of this Act, and                   

     (ii) at other times as ******** by any regulation made ** the Board of general application or any decision of the Board ******* to a specific employer, ** estimate of the probable ****** of the payroll of **** ** the employer’s ********** within the scope of **** Act, together with any ******* information required by the Board; ***                               

     (iii) provide signed ****** of *** employer’s payrolls, *** later than the 31st December ** each year ** ** such ***** times *** in the ****** required by *** Board”. 

            (2)  ***** the employer fails to comply with sub-******* (1) ** **** section, the employer is ****** to pay ** a penalty *** the default, a percentage of the ********** prescribed by *********** or ********** ** *** Board, and *** Board may **** its own estimate ** the payrolls ****** and **** on that estimate, *** the employer is bound by it.

      (3) In computing the amount of the payroll for the ******* ** ********** regard ***** be *** only to that portion of the payroll that ********** workers and employment within the scope of **** Act.

      (4) If an employer **** not comply with sub-section (1) of **** section or ** a statement made ** pursuance ** *** ************ is *** time and accurate, the employer for every failure to comply and for every such statement ***** be liable to imprisonment for a term *** exceeding one year or fine of not less than ?100,*** or to **** ************ and **** *** an individual ** a fine of not less than ?1,000,000 *** a **** corporate and in addition, each director, ******* or officer ** the **** corporate shall ** liable on conviction to imprisonment for a term *** exceeding *** year or a fine of ?100,000 or ** both such imprisonment and fine. 

 40(1) Every employer shall, not ***** than the last *** of ******** in **** **** or at **** other time as may be required ** the Board, provide ** a ****** to be determined by the Board, a statement.

     (a) ** the ***** ****** of all earnings **** to its employees ** *** preceding year.

     (b) estimating the earnings that will ** paid ** its employees in *** current year or *** **** of ** as directed by the Board.

      (2) ** the statement is found to be incorrect, *** Board shall ******** the employer for **** **** **** *** ********* was incorrectly **** and may charge the ******** interest, ** a **** determined by the decision of the Board, on any assessment that *** not paid.

     (5) Unless satisfactory ******** ** an employer’s actual payroll for any period is ******** to the Board, the ******* ********* by the Board under this ******* or under Section 40 (1) shall ** deemed to be the ****** payroll of the employer.

 46. if an assessment is not paid when required by the Board, or security is *** provided when required, *** ***** may assess a penalty in an amount equal to 10 percent of the ****** assessment ** the value of the security required, *** payment of which may be enforced in the **** manner as *** ******* ** ** assessment.

47. if ** employer-

           a) ******** ** ********* the security ******** by the Board;

           b) defaults in the payment of *** ****** due to the fund; or

           c) contravenes any decisions of the Board, the employer commits ** ******* ***** **** Act.

48. (1) where-

           a) ** ******** fails ** ****** with section 39 of this *** within the **** required ***** **** Act; or

           b) *** information provided ***** section 39 of this *** does not, in the ******* ** the Board, reflect *** ******** amount of the payroll ** the ******** or correctly describe *** nature of *** work carried on, *** Board may assess such sum as it is ** its opinion, *** ******** payroll ** the employer ** nature ** the employer’s industry.

53(1) Any ****** authorized by *** Board may examine the books *** accounts ** *** ******** ** the Board deems ********* *** administering this Act.                                                                   

     (2) For the ******** related ** the administration of **** Act, any person authorizes by the ***** may at *** reasonable hours, enter *** past of the establishment of *** employer or person who *** be an employer.

     (3) An ******** shall produce, within 30days ** ********* notice, all documents, deeds papers and ******** records ***** are in the possession, custody or power ** the employer that relate ** *** subject matter of an examination under **** section.

     (4) For *** purposes of an *********** or ******* under this Section, the Board or any ****** ********** by it, shall have all the power of a Board of inquiry appointed under this Act.

     (5) Every person authorized ** *** Board to **** ** examination under this ******* *** require and take a ********* respecting the ******* matter of an examination under this section.          

     (6) An employer ** other person who obstructs or ****** the ****** of an *********** ***** this section ** *** refuses to ****** it to ** **** ** *** neglects or refuses to ******* **** documents, writings, books, ***** and papers ** make ********* ******** in the notice under this section, commits an offence.

     (7) In **** section, an ******** includes a person *** the Board considers to be an employer ** a principal.

     54 ‘An ******* of *** Board *** for the purposes ** carrying out his or *** ****** under this Act and any regulation made ***** under or pursuant to any ********* or law-

                   (a) enter in any workplace at any **** with or ******* warrant ** notice,

                   (b) require the production ** any licence, document, ****** or ****** ******* and examine a copy of the same,

                   (c) remove any licence, document, record or report, inspected or examined *** the purpose of making ****** or extracts and **** making such copies ** extracts, shall promptly return same to the person who ******** or furnished them;

                   (d) in any inspection, *********** or ******* shall ** accompanied *** assisted ** a police officer or ***** ******* ****** special ****** or professional knowledge ** any matter in ******* of which inspection ** been ****** out.

                   (e) **** enquires of any person who is or *** in a workplace either separate or ** the presence of *** other person who may be relevant to an inspection, *********** or inquiry.          

                   (f) ******* **** ******* or documents in a workplace ** **** thereof may *** ** distributed *** a reasonable period of time for the purpose ** ******** *** ** examination, investigation or inquiry;

 

  1. The claimant ********* that from the affidavit ******** ************ the ***** contained ** ********** 4-16, the ********* operates with an ******** **** known ** and called Tansian University Umunya, Anambra State Ltd/***  (sic) and *** employees of diverse ********** including *** academic staff such as professors, ********* Professors, Senior Lecturers, Lecturer I Lecturer II, ********* Lecturers, Graduate Assistants, Heads ** Departments and ***** of faculties, ** well ** Non-Academic Staff such as the Vice Chancellor, Registrar, Bursar, Director of Information and ************* Technology, ************** Officers, Senior ******* Officers, Higher Library Officers, ******* Officers, Library Assistant, (sic) etc. whom the defendant pays ******** on a monthly basis. The ******** ******* submitted that by the provisions of section 73 of the Employees’ Compensation Act, 2*** and *** documentary evidence before the Court; that *** ********* is *** *** intents *** purposes an employer (sic), the claimant urged the ***** to so hold.

 

  1. The ******** ********* that being an employer within the ******* of *** Act is ********* required ** **** a minimum ******* contribution of 1.0 percent of *** total ******* payroll into the Employees’ Compensation Fund established ***** section 56(1) of the Employees’ Compensation Act, 2*** pursuant ** the provisions ** section 33(1) of the Act as highlight. The claimant ***** the Court to so hold. The ******** ******* submitted that ** is the law as encapsulated in section 39(1) *** 40 of the Act **** ***** shall ***** ** be furnished to the ******** a complete *** ******** ******** of *** probable amount ** the payroll ** each ** the employer’s industries ****** *** ***** ** **** Act; that the defendant is in ******* of this ********* ** the Act *** *** so remained **** date despite the prompting from *** claimant ** evidence in paragraph 9(d) of the affidavit in support of the originating summons. the claimant urged *** Court to so hold.

 

  1. On issue (2), the claimant submitted **** with the combined effect of section 36(2), 39(2) and 48(1)(a) & (b) ** ECA, 2010 (supra) empowers the ******** to make an ******** of *** probable ****** of the defendant’s payroll, assess *** ******** 1% of **** and levy the defendant ** that estimate *** the defendant ** bound ** it; that **** can only ** done by the ******** when the defendant *** refused to comply **** sections 36(2)  and 39(1), 48(1)(a) & (b) ** the ECA, 2*** particularly, failure to provide *** claimant **** the ************ ******** in section 39(1)(a), (b)(i-iii). That the defendant has failed to meet these ************ ******* various ***** ** entreaties **** *** claimant; that the claimant in her magnanimity ***** to the defendant demanding to be provided *** documents required for the ********* assessment/********** to ********* what ********** the 1% of the defendant’s total ******* in line with ******* 33(1) of *** ECA as evidenced in Exhibit ***** “D” *** the ********* ******** (sic) failed/refused to ********* with the claimant. The claimant refers *** Court to ********** 8, 9 and 10 of the affidavit in ******* of the claimant’s originating summons. *** claimant ***** the Court ** ** hold.

 

  1. The ******** ****** issues (3) and (4) together given their ***** relationship *** ******** to **** issues ******* in the affirmative; that the two scenarios *** involved; *** is a penalty *** contravention of section 39(1) ** the *** as clearly spelt *** in ******* 39(2) and ****** is for ******* ** the **** of the defendant ** pay *** established liability as provided *** in section 46 ** the ECA; that ******* 39(2) applies empowering the claimant ** impose a penalty *** ******* in a percentage based on *** claimant’s discretion ***** the second instance ******** *** percentage of penalty to be ******* by the *** itself which ** 1.0 percent (section 46 ** the ECA). The ******** ****** the Court to ******* NSITF “F” and the claimant’s reliefs 7 and 8 to the extent that the ECA ** *** extant law ********* *** impositions of penalties as reflected. The ******** prays the Court ** uphold her argument on issue 3 *** 4.

 

  1. On ***** (5), the ******** submitted that ******* 36(1) is one provision ** the ECA, 2010 that is devoid of *** ********* whatsoever and therefore ought to be ***** *** ******* interpretation, ** simply provides thus: “*** ***** shall have a ***** of action for *** ****** ********** *** shall be entitled ** the cost of any ****** ** ******* *** unpaid assessment.” That the above section is **** in its applicability; one is ** give the ******** a right of action to recover any ****** assessment from the defendant and *** other ** ** give the claimant ** entitlement to cost incurred in the ******** of any **** ****** ********** as costs follow events; that ***** is ********* no reason *** the claimant ****** not ** ******** to her relief no. 9 and *** claimant pray the Court to so hold.

 

  1. ** issue (6), *** claimant submitted **** the ***** ought to be ******** by a literal ************** of section 53(1)(2)(3)(4)(5)(6) and (7); *** 54 (a)(b)(c)(d)(e)(f) and (g) ** *** Employee’s Compensation Act, 2010 ** *** only ******* ********** worthy of ******* will be ** resolve **** ** the affirmative; that it is a part of the claimant’s ******** that officers ** *** claimant **** ************ been refused ****** to *** defendant’s ******** *** books ** accounts for inspection in breach ** the ********** of section 53 and 54 of the Employees’ Compensation Act, 2010. The ******** refers the Court to ********** 9 and 10 of the claimant’s affidavit in ******* ** originating summons.

 

  1. In conclusion, the claimant urged to ** hold *** resolve the issues for determination in ****** of *** claimant and grant the reliefs sought.

 

  1. *** defendant *** not **** *** ******* affidavit in opposition to the claimant’s originating summons

 

COURT’S DECISION

  1. I have ********* considered *** processes filed and the *********** of *** claimant. By ******* 131 ** the Evidence Act, in ***** cases, the burden of proof is ** the party who ******* a **** to prove same, *** he who ******* **** prove. The standard ** proof required is on a preponderance of evidence and balance of probabilities. See Longe v. FBN Plc (2006) 3 NWLR (** 967) 228. ** civil cases, *** onus of proving ** ********** is ** the plaintiff. A ***** **** prove its case on ******** ******** *** ** not at liberty in *** to make a case ** rely ** the ******** of its ******** party ** order to succeed. See Iman v. Sheriff (2005) 4 NWLR (Pt. 914) 80.

 

  1. ******* (1) *** (2) are declaratory reliefs wherein the ********* is ********* by the Employee’s Compensation *** 2*** to make a minimum ******* ************ of 1.0 percent of defendant’s total ******* payroll from **** 2024 up to date and thereafter **** *** ********* ************ Fund managed by the claimant and **** *** ********* is obliged to ***** to be furnished to *** ******** complete and accurate particulars ** *** defendant’s total ******* payroll from **** 2024 up ** **** and thereafter. In proof of these ******* the ******** averred in *** affidavit in support of the originating summons particularly paragraphs 6, 7 and 8. Thus Section 73 ** *** ********* Compensation Act provides–

“Employer includes *** Individual, body corporate, Federal, State or Local Government ** any of the Government agencies *** *** ******* into a contract of employment ** ****** other ****** ** an employee ** apprentice.”

The claimant ****** in paragraph 5 and 6 of *** affidavit that the defendant “is a secondary ****** incorporated on 30 **** 2024 with registered address at Nteje, Anambra ***** *** ******* ** her operation **** employees ** diverse categories such ** teachers and ************** ***** whom *** defendant **** salaries on a monthly basis.” The defendant ****** qualifies as an Employer by the Act and I so hold. Furthermore, Section 33 (1) of the Employees Compensation *** 2010 provides thus:

“***** employer, ***** ****** the first *** years of the commencement ** this Act make a ******* ******* contribution of 1.0 percent of the ***** ******* payroll into the fund”.

The **** “shall” ** this law ** mandatory. This payment is for the compensation of employees who ****** from occupational disease or sustain injuries arising from accidents ** workplace or in the course of employment.       The defendant failed ** ** so even though this Act *** *** provisions were ********** to her through ******** NSITF A, NSITF B and ***** C which **** showed receipt of the documents. The claimant by **** have ****** ******* (1) and (2) and I hold **** it is grantable.

 

  1. Relief (3) ** *** **** of any action to recover the unpaid ********** from the defendant. The cost of the action from the record was not established. There was no ******** as to how **** *** expended and the mere asking *** ** cannot suffice. The Court is *** expected ** begin to conjure likely sums that were expended, ** ** is a relief for special damages which **** be ************ ******* *** proved. Strict proof of damages ** fact means **** the ******** ******* on their proof, must **** particularly in ********** with the ********* and the claim must also be ***** upon precise calculation ** as ** enable the defendant access to the fact which ***** such calculation. *** FBN *** v. Associated Motors ** Ltd (1998) 10 NWLR (Pt. 570) 441, Ngilari v. Mothercat Ltd (1999) 13 NWLR (Pt. 636) 626. It is trite that each **** of ******* ******* ******* must ** specially proved and such ***** must also ** ************* ** testimony that ties each item with the proof proffered. See ***** Taylor & **** v. Edwin Ogheneovo (2011) 51 WRN, 155 @ 159-160. See **** Divine Ideas Ltd v. Umoru (2007) All FWLR Pt. 380 1468 and Fortune ************* Bank *** v. **** Express Bank Ltd (2002) 14 NWLR 86. Relief (3) therefore fails *** cannot be granted. 

 

  1. Relief (4) ***** *** a *********** that given *** defendant’s wilful (sic) refusal to ******* the claimant **** her complete *** accurate ******* for assessment, the claimant is ******** ** ****** the defendant of 1.0 percent ** the defendant’s ***** monthly payroll ***** on estimates, the ******* of which the defendant is bound to pay. The ******** submitted that he delivered ******** ***** A, NSITF B, ***** C and NSITF D ** the defendant.  *** exhibits ******** to the claimant originating ******* at ***** 11 to 18 of the case file shows that “******* NSITF A – NSITF F” were **** served on the defendant. It goes to show that the claimant has done what is required of him to do. By section 39 Employees’ ************ Act, 2*** which stated it clearly **** the ******** shall furnish to the board complete and accurate particulars of the employer’s payrolls.

 

  1. *** position ** the law ** no longer disputable; and it is clear and evident as ******* ** the claimant that the defendant ******** *** business of a school with employees it pays ** a monthly basis. The claimant **** proved **** ** introduced *** Employees’ Compensation Scheme (ECS) and ******** the defendant ** key into the scheme as required by the Employees’ Compensation Act 2010 *** the benefit ** its employees ******* ******** NSITF A, NSITF B, NSITF C and NSITF D. The claimant has ****** these ******* on a balance of ************* and accordingly, ****** (4) is granted and I so hold.

 

  1. ****** (5) is an ***** compelling the defendant to ******* the ******** **** estimates of the ******** amount of the defendant’s payroll **** ******** 2022 ** to date and thereafter, and signed ****** of reports of *** employer’s payrolls for **** year **** February 2022 up to date *** thereafter. ** section 33(1) of *** Act, the defendant shall compute/calculate *** make a minimum ************ ** 1.0 ******* of the total monthly ******* of the defendant **** February 2022 up ** date and ********** **** the Employees’ Compensation Fund. These provisions are mandatory on the defendant to do accordingly. *** claimant **** ********* that he ********* Exhibits NSTIF A ***** B, NSTIF C, NSTIF D, NSITF E and NSITF F to the defendant. ** **** ** show that the claimant *** done **** is required of him ** do. 

 

  1. The position of the law is no longer disputable; and ** ** clear and evident as averred by the ******** that the defendant ******** the ******** of a ****** with employees it **** on a ******* basis. The claimant also proved that it ********** the Employees’ ************ ****** (ECS) to and ******** the defendant ** key into *** scheme as required by the Employees’ Compensation Act 2*** for the benefit of its ********* through Exhibits NSITF A, ***** B, NSITF C *** NSITF D. The claimant has proved ***** ******* on a ******* of probabilities *** accordingly, relief (5) is granted and I so hold.

 

  1. Relief (6), is an order directing the defendant to pay into Employees’ Compensation **** the *** One ******* and Four Million, Five ******* Thousand Naira (?104,500,000.00) only, as an outstanding sum *********** through a statutory ********** ** *** defendant’s salaries and wages record for *** ****** July 2024 to February 2025. ** *** provision of section 53 (3) of the ECA, 2010: 

“An ******** shall produce, within 30 days of ********* notice from the Board, *** in the manner *** out ** the notice, all documents, deeds, papers *** ******** records which are ** the possession, ******* or ***** of the employer that ****** to the subject matter ** an *********** under this section”

The claimant submitted that ******** of the ******** **** consistently **** ******* ****** to the defendant’s payroll and ***** of accounts for ********** in breach of the ********** of sections 53 *** 54 ** the ECA, 2010.

 

  1. By Mr. ****** Rufai v.  Bureau of ****** Enterprises & 4 ors unreported Suit No. NICN/LA/16/2013, the judgment of which was delivered on 4 June 2018, *** instance, this is what **** Court said: 

In labour relations, *** burden is on the ******** *** claims monetary sums to ***** *** **** the entitlement to *** sums, but how he/*** came by the quantum ** the sums; and ***** of entitlement ** ***** ** reference to an ********** ** document that grants t (Mr. ******** Dungus & ors v. ENL Consortium Ltd (2015) 60 NLLR (Pt. 208) 39), *** *** **** testimony of *** claimant except if ************ by some other credible evidence. 

See also Stephen Ayaogu & 16 ors v. Mobil Producing ******* Unlimited & anor ********** Suit No. NICN/LA/38/2010, *** judgment ** which *** delivered ** 27 ******* 2017. In fact, Mr. Joseph Akintola & ors v. Lafarge Cement WAPCO Nigeria Plc (2015) LPELR-24630-24630 (CA) specifically cautions ******* the ******** on an oral contract ** ***** ** such entitlement.

 

  1. The claimant’s Exhibit NSITF E ****** letter ** ******* Social Insurance Trust Fund as proof ** ****** notice for the ******* of an ********* ********** ** the sum of One ******* *** Four Million, **** ******* Naira (104,500,000,000) Only ***** **** company 1% (*** Percent) Contribution **** the Employee’s Compensation **** ***** 11th **** 2025 attached ** ******* ***** E ** a computer generated document, headed: Region- Enugu with inscription- Branch: Onitsha, Name ** Employer: Marist ************* College Nteje, Location Address: Nteje Anambra ***** and also ******** to Exhibit NSITF E is a UPS Waybill receipt ******* proof that the defendant received the said exhibit. This attached document *** not ********** **** the defendant but it was rather fabricated ** *** claimant for the purpose of this suit and are not true reflection of his claim; there is ** proof ** service of same on the defendant. I so find and hold. Relief (6) fails and is hereby dismissed.

 

  1. Relief (7), ** an order directing the ********* to pay **** the Employee s’ ************ Fund *** sum of Forty-*** Million, Eight Hundred ******** Naira (?41,000,800.00) only, being ** amount equal to 40% of the defendant outstanding liability established through estimation, ** ******* for ******* ** failing to cause to be ********* to the Fund ********* of the ******** amount of the Employer’s ******** *** signed copies ** *** fund ********* of *** ******** ****** ** the Employer’s ******** and signed copies of *** total ******* ******* for each year **** **** 2024 up ** date and thereafter, and for ******* ** make a minimum monthly contribution of 1% of ***** monthly ******* for *** ****** ***** ****** **** the Employee’s Compensation Fund managed by the claimant. Section 39 (4) of the Employee’s Compensation Act 2010 provides **** where the defendant does not ******* complete *** accurate *********** of *** defendant’s payroll ** the claimant, ** ** *** *********** of the ******* is not true and accurate, whether the defendant for ***** failure ** ****** and *** ***** such *********** ** the payroll shall be liable to ************ or fine or both imprisonment and fine. Relief 7 is ******* as *** present suit ** ******* the recovery of outstanding arrears ** ********* contribution to the Employees Compensation Fund **** ** **** by *** defendant and not enforcement ** penalties for non-********** under the Act.

 

  1. Having dismissed ******* (3), (6) *** (7) ** the claimant’s claim, I ** of the **** view that ********** ** consider relief (8) & (9) tantamounts ** a hypothetical/academic exercise. In Imegwu v. ******** & ors (2013) LPELR-19886 (SC), the **** ***** **** per Ariwoola, JSC thus:

This Court or any other Court should not ** engaged ** deciding on cases, *** result of which will *** ***** or grant any benefit ** the appellant. In Olafisoye v. FRN (2004) 4 NWLR (Pt. 864) 580 at 654-655, **** Court, *** Tobi, JSC opined ** follows: “I do not think this ***** *** the competence to go **** the ***** hypothetical point. ****** of law, as **** serious and sacred *********** do *** build on hypothesis … The adjective ************ means **** which has not been proved ** ***** to ** real. A *********** hypothetical ***** ** *** for **** Court or any other Nigerian Court for that matter.” In Mamman v. Salaudeen (2005) 125 SCM 260; (2005) 18 NWLR (Pt. 958) 478 ** 500, this Court per Onnoghen, *** ****** as follows: “It must ** ***** in mind that *** Court is not interested ** determining ******** questions, a ********** resolution of which **** **** no effect…”

 

  1. On Relief (10) seeking *** ******* up of the defendant’s business premises, this Court is of the **** that such enforcement measures are matters ********* regulated ** the ********* administrative enforcement procedures *********** ***** the Act. Accordingly, **** Court ******** to make *** ***** sought in that regard ** this stage.

 

  1. ** all, the claimant’s **** succeeds in part in terms of the ********* ************ and orders:
    1. It is ****** declared that the ********* ** an employer ****** *** meaning of the Employees’ Compensation Act 2010 and by so being, obligated to make a minimum ******* contribution of 1.0 percent ** the defendant’s total ******* payroll from July 2024 up to date *** thereafter **** the ********* ************ Fund Managed by the claimant.
    2. It is hereby declared that the ********* being an ******** within the meaning of the Employees’ ************ Act 2010 is ********* to cause ** ** ********* to *** claimant complete and accurate particulars ** *** defendant’s total ******* payroll **** July 2024 ** to date and thereafter.
    3. ** ** hereby ******** that the claimant is ******** to ****** the defendant of 1.0 ******* of the defendant’s ***** ******* payroll ***** on estimates, the ******* of which *** defendant is bound to pay.
    4. The defendant is compelled to provide the ******** with ********* of the probable ****** of the defendant’s ******* **** July 2024 up ** date *** thereafter, and signed ****** ** ******* of *** employer’s payrolls for each year from July 2024 ** to date *** thereafter.  

 

  1. Judgment is entered accordingly. I make no order as ** costs.

 

*** Justice J.I. Targema, PhD

 

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