COVID-19: MANAGING THE EMPLOYER-EMPLOYEE CONTRACTUAL RELATIONSHIP IN THE FACE OF EMERGING ECONOMIC HARDSHIPS

Since the first reported case of Coronavirus in Kenya, the Government has been on the frontline in issuing control and preventive measures. These measures have greatly disrupted business activities and consequently led to loss of revenue for most employers. The employers have in turn been forced to evaluate various options, some more extreme than others, to manage the employer-employee contractual relationship due to the resulting Covid-19 pandemic economic hardships.

In this article, we discuss the legality and viability of options that may be considered by employers. Some of the options are statutorily based on existing employment laws while others are based on common law.

The options include:

Annual leave – The Employment Act (Cap 226 Laws of Kenya) provides that every employee has a right to a fully paid annual leave for twenty-one (21) days. While the “employers’ cash coffers” are still full this may be considered as a first response option, more so should there be a total lockdown. However, due to the mandatory payment aspect, an annual leave may not be the most effective option in addressing the financial constraints being faced by employers especially those whose business were hit hard by the Covid-19 pandemic such as the tourism and hospitality industries.

Unpaid leave – This is a widely used concept where an employer offers leave to an employee subject to non-payment of any dues during the period of the leave. Generally, this is type of leave and the circumstances in which it can be invoked are provided for in the employment contract. The outbreak of the Covid-19  pandemic qualifies to be one of those circumstances. It is likely that unpaid leave will be initiated by the employer mostly after an employee depletes their annual leave, however, it must be executed within certain legal limits. The employer’s intention must be lawful and the unpaid leave cannot be used as a way to terminate an employee. Noteworthy, where the employment contract does not have a clause on unpaid leave, it is prudent to reduce the terms of the leave into writing, duly notify the employee and procure his/her consent in order to create a legally binding effect.

Salary reduction – As businesses continue to take a hit, the Covid-19 pandemic reality is that for the sustenance of employment contracts, salaries may have to be lowered for most employees. This option has already been implemented by some businesses such as Kenya Airways as a necessary measure to ensure the business remains afloat.

However, for most employment contracts, a reduction of a salary package is not usually constituted as a term and wages are aggressively protected by law and cannot be unilaterally reduced by the employer without the employee’s consent in writing and due notice. Therefore, any salary reduction that does not follow due process can easily open legal liabilities against the employer for breach of contractual terms. Suffice to say, it is imperative for an employer to obtain the consent of the employee prior to executing any salary cuts. This measure may be implemented by way of an addendum to the existing employment contract, the addendum should capture the terms of the salary reduction and for how long it will remain effective and should be executed by both parties to give a legal effect. In implementing this option parties must act in good faith and agree on a mutually reasonable salary reduction with the possibility of the reduced pay being recompensed when the employer is in good standing financially.

Invoke force majeure clause – It is a common law doctrine that suspends the performance of contractual obligation provided there exists an event that is beyond the control of parties and that has made it impossible for the contracting parties to discharge their obligations. The clause must be expressly included in the contract. Employment Contracts that have the clause and with the wordings “pandemic” or “government measures” within the clause may cover the Covid-19 pandemic. The effect of invoking the clause is that it will discharge both the employer and employee from performance of their obligations. Meaning that the employer will be free from paying salary and the employee will be free from offering his/her services so long as the Covid-19 pandemic continues.

Apply frustration of a contract – It is a common law principle that leads to termination of a contract when there is a supervening event that is beyond the control of parties and that has rendered the performance of a contractual obligation to be physically or commercially impossible. Unlike force majeure clause, frustration need not be expressly included in a contract. In light of the above definition, an employer may initiate termination of an employment contract based on the argument that the Covid-19 pandemic is a supervening event that has rendered the performance of part of his/her obligation to be commercially impossible. However, due to the legal effect that the application of this principle has, that is termination of the contract, a higher burden of proof is placed on the employer to prove the aspect of commercial impossibility to discharge his/her obligation under the contract.

Noteworthy, there may be instances in which an employment contract can or will be terminated as a result of the Covid-19 pandemic but such a termination has to be within the confines of the law:

Lawful termination – The Employment Act allows for lawful termination of an employee based on lawful grounds and procedure. A lawful ground: relates to the employee’s conduct (including those acts amounting to gross misconduct), capacity or compatibility; or is based on the operational requirements of the employer. It includes summary dismissal, which occurs when an employer terminates an employee without notice or with less notice than that which the employee is entitled to under a statutory provision or a contractual term. Lawful termination though extreme, is a viable option for employers but the challenge will be on proving that there exist lawful grounds to justify the termination during the Covid-19 times. Additionally, summary dismissal solely based on the Covid-19 pandemic is unfair and will attract legal liabilities against the employer.

Redundancy – It is termination of an employment at the initiative of an employer where the services of an employee are superfluous due to abolition of an office, job or occupation. It is inevitable that among the aftermaths of the Covid-19 pandemic will be declaration of some offices as redundant. This will result to redundancy of some of the employees in various workplaces. However, the Employment Act provides for certain conditions that must be followed when terminating an employee through redundancy. Therefore, it is advisable for an employer to seek sufficient legal advice before terminating an employee by way of redundancy to avoid incurring legal liabilities.

In conclusion, the unchartered waters that is Covid-19 is not only a health crisis but also an economic and labour crisis that requires solidarity between employers and employees to constantly and judiciously evaluate their options to navigate the consequential economic challenges it presents to the employer-employee relationship.

This alert is for informational purposes only and should not be acted upon in any specific situation without appropriate legal advice, therefore, should not be taken to be or construed as a legal opinion. We do not accept responsibility or liability to users or any third parties in relation to use of this alert or its contents.  For further clarification, please do not hesitate to contact Jane Makena Kirimi (jkirimi@jmkadvocates.co.ke) or Jacklyne Kanu (jkanu@jmkadvocates.co.ke ).

COVID-19 RELIEF MEASURES BY THE KENYAN GOVERNMENT

The outbreak of the Coronavirus has led to economic hardships. The Government of Kenya has in response introduced various relief measures intended to mitigate the hardships. These measures include: tax measures, measures by the Central Bank of Kenya (CBK) and other additional measures.

Tax Measures

The tax measures cover cuts on Pay as You Earn (PAYE), Value Added Tax (VAT), Turnover Tax (TOT) and corporate tax.

Employees earning a gross salary of up to Kshs. 24, 000.00 have been exempted on the PAYE. In addition, the top PAYE rate of 30% has been reduced to 25%.

Value Added Tax (VAT) is a tax payable on taxable goods and services offered by a registered person in Kenya. The VAT rate of 16% has been scaled down to 14%. Moreover, the President directed Kenya Revenue Authority to release, within three weeks, the verified VAT refund amounting to Kshs. 10 billion. Alternatively, the amount to be refunded can be used to offset withholding VAT.

The TOT was introduced by the Finance Act, 2019. It is payable by residents whose businesses’ annual turnover does not exceed Kshs. 5, 000, 000.00. Its target was on micro, small and medium enterprises (MSMEs). The TOT has been reduced from the current 3% rate to 1%. Therefore, the tax payable will be one shilling for every Kshs. 100 made in gross sales.

The Corporate tax for resident companies has been reduced from the 30% rate to 25%.

These tax measures will create disposable income for both companies and individuals. However, there are legal concerns on the implementation of the measures. For the measures to be implemented, there ought to be a passed Bill capturing the changes. Passage of a Bill entails a long process, but, in the light of the current pandemic, the process might be expedited to meet the urgency of the matter.

The need for a Bill does not, however, apply in relation to the proposed measures on VAT. The Value Added Tax Act, empowers the Cabinet Secretary responsible for National Treasury to change the rate through a gazette notice. Notably, the National Treasury recently issued a gazette notice covering the proposed measures.

Measures by the Central Bank of Kenya

The Central Bank of Kenya, following a Monetary Policy Committee, issued various monetary measures.

The Central Bank Rate was reduced by 1%. This means that the rate will be 7.25% reduced from the 8.25%. This will impact on lowering the interest rate for credit facility issued by a commercial bank.

The Cash Reserve Ratio has been lowered by 1%. Therefore, the ratio will be 4.25%. This will result to increase of capital among commercial banks. Increase in capital will facilitate availability of credit to be offered to citizens.

The Central Bank of Kenya shall provide flexibility to commercial banks in relation to the requirements of loan classification and provisioning for loans that were performing as at March 2, 2020 and whose repayment was extended or restructured due to the pandemic.

Additional measures

Their implications are on health coverage, protection of the old and vulnerable in the society and increase of cash flow.

They include:

  1. Kshs. 1 billion to be taken from the Universal Health Care Coverage Kitty for the purpose of recruiting more health  care workers to aid in the management of patients affected by coronavirus.
  2. State and Public workers with pre-existing medical conditions and/or aged 58 years and above, serving in Job Group S and below or its equivalents, to work from home or take a leave.
  3. All Government Departments and Ministries to pay at least Kshs. 13 billion, within three weeks as from 25th March, 2020, in order to clear pending suppliers’ debts.
  4. Temporary suspension of negative listing with the Credit Reference Bureau for borrowers whose loans will be overdue or are already in arrears. This is effective from 1st April, 2020.
  5. Ministry of Labour and Social Protection to release an additional of Kshs. 10 billion, through cash transfers, to the elderly, orphans and other vulnerable people in the society.
  6. Voluntary reduction by 80% of the President and Vice-president salaries; 30% for Cabinet Secretaries and Chief Administrative Secretaries and 20% for Principal Secretaries. 

These measures are intended to: increase cash flows among companies and individuals; support the healthcare system; and cushion the vulnerable in the society from the effects of the pandemic. However, the pandemic has already resulted in closure of some businesses, specifically the flower exportation, transport and tourism industries. Therefore, it is worth to note that the tax measures may not be of any benefit to non-operating firms.

We shall keep you updated on more measures as they get adopted by the Government in the fight against the novel Covid-19 Pandemic.

COVID-19 IMPACT ON PERFORMANCE OF CONTRACTUAL OBLIGATIONS

The first case of coronavirus (Covid-19) was reported late last year in Wuhan and since then governments across the world have taken various measures such as forced quarantine, lock downs, travel bans and restrictions, to control the spread of the virus.  These measures have generally slowed down business activities and in worst scenarios led to closure of some businesses.

Therefore, having in mind that contracts form a key part in business activities, it is expected that the performance of contractual obligations will be interfered with. This might reflect on a wide range of contracts such as construction contracts, supply of goods, supply of services, loan agreements, real estate agreements, employment agreements etc.

As is norm in law of contract, failure to perform obligations may amount to breach of a contract and attract legal liabilities. In this difficult moments, a contracting party unable to complete its contractual obligations on the basis of the impact of covid-19 may consider the following avenues for relief:

1. Invoke force majeure clause. Force majeure is a contractual clause which suspends performance of contractual obligation so long as there exists supervening event creating difficulties in discharge of obligations. For a contracting party to rely on force majeure, the force majeure clause must be expressly included in the contract. Different clauses have different wordings on what constitutes a supervening act. Clearly, as at now, the outbreak of covid-19 cannot be one of the expressly stated supervening events in a force majeure clause. Nonetheless, where a force majeure clause contains the wordings “epidemic” “pandemic “or “government actions/measures”, contracting parties can infer such words to cover the covid-19. The burden of proof lies on the party that intends to rely on the clause.

2. Doctrine of Frustration. For contracting parties that do not have the force majeure clause in the contractual agreement, they can rely on the common law doctrine of frustration. As opposed to force majeure, frustration is a common law legal principle and it need not be expressly included in the contract. Frustration holds that a party is completely discharged from performing their contractual obligations if there are supervening circumstances that render the performance to be physically or commercially impossible.

Since frustration leads to termination of a contract, a party opting to rely on this principle has a higher burden of proof. The party must prove that the circumstances are so superior that they would cause tremendous hardships or difficulties in performing the contractual obligations. The Court usually looks at the both sides of the case and it is unlikely to rule on application of frustration if such ruling would be commercially disadvantageous to the innocent party. Therefore, as an example, it is unlikely that the principle can be applied to terminate a loan agreement. Notably, the principle can be applied in a contract for sale of goods, especially perishable goods, or in instances where the delivery of goods is to be executed overseas.

In conclusion, we are living in unpredictable times, and the outbreak of covid-19 is a lesson to contracting parties to consider including a force majeure clause to future contracts. Nonetheless, it is not over for contracting parties that had not included the clause in existing contracts. These parties can consider relying on frustration. Alternatively, they can consider entering into an addendum and amend/supplement the existing terms to suit the circumstances. Also, the parties may make informal arrangements on how to go about the discharge of their obligations.