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• assignment (noun)
• My assignment was to clean the equipment. = They gave me the assignment of cleaning the equipment.
• The students were given a homework assignment .
• The reporter's assignment is to interview the candidate.
• The reporter is here on an assignment .
• The reporter is here on assignment .
• The article discusses the recent assignment of senators to some of the more powerful committees.
• her assignment to the embassy in India
• the computer's assignment of a number to each image
• the assignment of blame/responsibility
• the assignment of property
• She asked if she could change her seating assignment .

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• 1.1 Etymology
• 1.2 Pronunciation
• 1.3.1 Hyponyms
• 1.3.2 Derived terms
• 1.3.3 Translations
• 1.4 References
• 2.1 Alternative forms
• 2.2 Etymology
• 2.3 Pronunciation
• 2.4.1 Synonyms
• 2.5 References

From Middle English assignement , from Old French assignement .

Pronunciation

• IPA ( key ) : /əˈsaɪnmənt/

Hyphenation: a‧ssign‧ment

• Rhymes: -aɪnmənt

assignment ( countable and uncountable , plural assignments )

• The act of assigning ; the allocation of a job or a set of tasks . This flow chart represents the assignment of tasks in our committee.
• ( LGBT ) The categorization of persons as belonging to the male or female sex .
• An assigned task . The assignment the department gave him proved to be quite challenging.
• A position to which someone is assigned. Unbeknownst to Mr Smith, his new assignment was in fact a demotion.
• ( education ) A task given to students, such as homework or coursework . Mrs Smith gave out our assignments , and said we had to finish them by Monday.
• ( law ) A transfer of a right or benefit from one person to another. The assignment of the lease has not been finalised yet.
• ( law ) A document that effects this transfer. Once you receive the assignment in the post, be sure to sign it and send it back as soon as possible.
• ( programming ) An operation that assigns a value to a variable .
• ( programming ) : augmented assignment

Derived terms

• antiassignment
• assignment operator
• frequency assignment
• misassignment
• nonassignment
• Procrustean assignment
• reassignment
• time-assignment speech interpolation
• unassignment
• understand the assignment

Alternative forms

• asm ( pseudo-acronym )

From English assignment .

• Cantonese ( Jyutping ) : aa 6 saai 1 man 4
• Jyutping : aa 6 saai 1 man 4
• Yale : ah s ā ai màhn
• Cantonese Pinyin : aa 6 saai 1 man 4
• Guangdong Romanization : a 6 sai 1 men 4
• Sinological IPA ( key ) : /aː²² saːi̯ ⁵⁵ mɐn ²¹ /
• ( Hong Kong Cantonese ) assignment ; homework ; coursework ( Classifier : 份 c )

• Bauer, Robert S. ( 2021 ) ABC Cantonese-English Comprehensive Dictionary , Honolulu: University of Hawai'i Press, →ISBN , page 10
• English Loanwords in Hong Kong Cantonese

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Definition of assign

 (Entry 1 of 2)

transitive verb

Definition of assign  (Entry 2 of 2)

• intrust

ascribe , attribute , assign , impute , credit mean to lay something to the account of a person or thing.

ascribe suggests an inferring or conjecturing of cause, quality, authorship.

attribute suggests less tentativeness than ascribe , less definiteness than assign .

assign implies ascribing with certainty or after deliberation.

impute suggests ascribing something that brings discredit by way of accusation or blame.

credit implies ascribing a thing or especially an action to a person or other thing as its agent, source, or explanation.

Examples of assign in a Sentence

These examples are programmatically compiled from various online sources to illustrate current usage of the word 'assign.' Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.

Word History

Verb and Noun

Middle English, from Anglo-French assigner , from Latin assignare , from ad- + signare to mark, from signum mark, sign

13th century, in the meaning defined at sense 1

15th century, in the meaning defined above

Phrases Containing assign

• pre - assign

Dictionary Entries Near assign

Cite this entry.

“Assign.” Merriam-Webster.com Dictionary , Merriam-Webster, https://www.merriam-webster.com/dictionary/assign. Accessed 22 Aug. 2024.

Kids Definition

Kids definition of assign, legal definition, legal definition of assign.

Legal Definition of assign  (Entry 2 of 2)

More from Merriam-Webster on assign

Nglish: Translation of assign for Spanish Speakers

Britannica English: Translation of assign for Arabic Speakers

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Definition of assignment noun from the Oxford Advanced American Dictionary

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| Grammarist

An assignment is a task given to a specific person or group to complete. It can also mean the act of assigning . In some legal fields it can refer to the transferring of ownership of property.

An assignation is the act of assigning or the actual assignment. But it also means a secret rendezvous for lovers, most especially for affairs or illicit relationships. Sometimes this is used to mean a secret meeting or a regularly set meeting, but it would be confusing in this sense to those who are familiar with the standard meaning (see the example below). As a mass noun it can refer to something as being owned or belonging to something else.

Examples The choice has not been made, but it appears the team is more likely to option Orlando to Omaha, rather than designate Dyson for assignment. [ The Kansas City Star ] According to a criminal complaint, Ms Dale, 21, told a detective that Ethan refused to complete the assignment for the first time on 24 February. [ International Business Times ] I vaguely remember seeing images of Delhiites being water-hosed by police while rioting for “Nirbhaya,” an assignation that means “Fearless One,” given to Pandey by the media as authorities would not release her name. [ Huffington Post ] The rare exceptions include a scene in which Shulem follows his wife to an assignation with Félix, slapping his romantic rival to the sidewalk like a petulant schoolboy. [ The Washington Post ] Over the past few months, RPG Enterprises chairman Harsh Goenka, has been having an assignation every other Friday for a few hours. [ India Times ]

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Understanding Assignments

What this handout is about.

The first step in any successful college writing venture is reading the assignment. While this sounds like a simple task, it can be a tough one. This handout will help you unravel your assignment and begin to craft an effective response. Much of the following advice will involve translating typical assignment terms and practices into meaningful clues to the type of writing your instructor expects. See our short video for more tips.

Basic beginnings

Regardless of the assignment, department, or instructor, adopting these two habits will serve you well :

• Read the assignment carefully as soon as you receive it. Do not put this task off—reading the assignment at the beginning will save you time, stress, and problems later. An assignment can look pretty straightforward at first, particularly if the instructor has provided lots of information. That does not mean it will not take time and effort to complete; you may even have to learn a new skill to complete the assignment.
• Ask the instructor about anything you do not understand. Do not hesitate to approach your instructor. Instructors would prefer to set you straight before you hand the paper in. That’s also when you will find their feedback most useful.

Assignment formats

Many assignments follow a basic format. Assignments often begin with an overview of the topic, include a central verb or verbs that describe the task, and offer some additional suggestions, questions, or prompts to get you started.

An Overview of Some Kind

The instructor might set the stage with some general discussion of the subject of the assignment, introduce the topic, or remind you of something pertinent that you have discussed in class. For example:

“Throughout history, gerbils have played a key role in politics,” or “In the last few weeks of class, we have focused on the evening wear of the housefly …”

The Task of the Assignment

Pay attention; this part tells you what to do when you write the paper. Look for the key verb or verbs in the sentence. Words like analyze, summarize, or compare direct you to think about your topic in a certain way. Also pay attention to words such as how, what, when, where, and why; these words guide your attention toward specific information. (See the section in this handout titled “Key Terms” for more information.)

“Analyze the effect that gerbils had on the Russian Revolution”, or “Suggest an interpretation of housefly undergarments that differs from Darwin’s.”

Additional Material to Think about

Here you will find some questions to use as springboards as you begin to think about the topic. Instructors usually include these questions as suggestions rather than requirements. Do not feel compelled to answer every question unless the instructor asks you to do so. Pay attention to the order of the questions. Sometimes they suggest the thinking process your instructor imagines you will need to follow to begin thinking about the topic.

“You may wish to consider the differing views held by Communist gerbils vs. Monarchist gerbils, or Can there be such a thing as ‘the housefly garment industry’ or is it just a home-based craft?”

These are the instructor’s comments about writing expectations:

“Be concise”, “Write effectively”, or “Argue furiously.”

Technical Details

These instructions usually indicate format rules or guidelines.

“Your paper must be typed in Palatino font on gray paper and must not exceed 600 pages. It is due on the anniversary of Mao Tse-tung’s death.”

The assignment’s parts may not appear in exactly this order, and each part may be very long or really short. Nonetheless, being aware of this standard pattern can help you understand what your instructor wants you to do.

Interpreting the assignment

Ask yourself a few basic questions as you read and jot down the answers on the assignment sheet:

Why did your instructor ask you to do this particular task?

Who is your audience.

• What kind of evidence do you need to support your ideas?

What kind of writing style is acceptable?

• What are the absolute rules of the paper?

Try to look at the question from the point of view of the instructor. Recognize that your instructor has a reason for giving you this assignment and for giving it to you at a particular point in the semester. In every assignment, the instructor has a challenge for you. This challenge could be anything from demonstrating an ability to think clearly to demonstrating an ability to use the library. See the assignment not as a vague suggestion of what to do but as an opportunity to show that you can handle the course material as directed. Paper assignments give you more than a topic to discuss—they ask you to do something with the topic. Keep reminding yourself of that. Be careful to avoid the other extreme as well: do not read more into the assignment than what is there.

Of course, your instructor has given you an assignment so that they will be able to assess your understanding of the course material and give you an appropriate grade. But there is more to it than that. Your instructor has tried to design a learning experience of some kind. Your instructor wants you to think about something in a particular way for a particular reason. If you read the course description at the beginning of your syllabus, review the assigned readings, and consider the assignment itself, you may begin to see the plan, purpose, or approach to the subject matter that your instructor has created for you. If you still aren’t sure of the assignment’s goals, try asking the instructor. For help with this, see our handout on getting feedback .

Given your instructor’s efforts, it helps to answer the question: What is my purpose in completing this assignment? Is it to gather research from a variety of outside sources and present a coherent picture? Is it to take material I have been learning in class and apply it to a new situation? Is it to prove a point one way or another? Key words from the assignment can help you figure this out. Look for key terms in the form of active verbs that tell you what to do.

Key Terms: Finding Those Active Verbs

Here are some common key words and definitions to help you think about assignment terms:

Information words Ask you to demonstrate what you know about the subject, such as who, what, when, where, how, and why.

• define —give the subject’s meaning (according to someone or something). Sometimes you have to give more than one view on the subject’s meaning
• describe —provide details about the subject by answering question words (such as who, what, when, where, how, and why); you might also give details related to the five senses (what you see, hear, feel, taste, and smell)
• explain —give reasons why or examples of how something happened
• illustrate —give descriptive examples of the subject and show how each is connected with the subject
• summarize —briefly list the important ideas you learned about the subject
• trace —outline how something has changed or developed from an earlier time to its current form
• research —gather material from outside sources about the subject, often with the implication or requirement that you will analyze what you have found

Relation words Ask you to demonstrate how things are connected.

• compare —show how two or more things are similar (and, sometimes, different)
• contrast —show how two or more things are dissimilar
• apply —use details that you’ve been given to demonstrate how an idea, theory, or concept works in a particular situation
• cause —show how one event or series of events made something else happen
• relate —show or describe the connections between things

Interpretation words Ask you to defend ideas of your own about the subject. Do not see these words as requesting opinion alone (unless the assignment specifically says so), but as requiring opinion that is supported by concrete evidence. Remember examples, principles, definitions, or concepts from class or research and use them in your interpretation.

• assess —summarize your opinion of the subject and measure it against something
• prove, justify —give reasons or examples to demonstrate how or why something is the truth
• evaluate, respond —state your opinion of the subject as good, bad, or some combination of the two, with examples and reasons
• support —give reasons or evidence for something you believe (be sure to state clearly what it is that you believe)
• synthesize —put two or more things together that have not been put together in class or in your readings before; do not just summarize one and then the other and say that they are similar or different—you must provide a reason for putting them together that runs all the way through the paper
• analyze —determine how individual parts create or relate to the whole, figure out how something works, what it might mean, or why it is important
• argue —take a side and defend it with evidence against the other side

More Clues to Your Purpose As you read the assignment, think about what the teacher does in class:

• What kinds of textbooks or coursepack did your instructor choose for the course—ones that provide background information, explain theories or perspectives, or argue a point of view?
• In lecture, does your instructor ask your opinion, try to prove their point of view, or use keywords that show up again in the assignment?
• What kinds of assignments are typical in this discipline? Social science classes often expect more research. Humanities classes thrive on interpretation and analysis.
• How do the assignments, readings, and lectures work together in the course? Instructors spend time designing courses, sometimes even arguing with their peers about the most effective course materials. Figuring out the overall design to the course will help you understand what each assignment is meant to achieve.

Now, what about your reader? Most undergraduates think of their audience as the instructor. True, your instructor is a good person to keep in mind as you write. But for the purposes of a good paper, think of your audience as someone like your roommate: smart enough to understand a clear, logical argument, but not someone who already knows exactly what is going on in your particular paper. Remember, even if the instructor knows everything there is to know about your paper topic, they still have to read your paper and assess your understanding. In other words, teach the material to your reader.

Aiming a paper at your audience happens in two ways: you make decisions about the tone and the level of information you want to convey.

• Tone means the “voice” of your paper. Should you be chatty, formal, or objective? Usually you will find some happy medium—you do not want to alienate your reader by sounding condescending or superior, but you do not want to, um, like, totally wig on the man, you know? Eschew ostentatious erudition: some students think the way to sound academic is to use big words. Be careful—you can sound ridiculous, especially if you use the wrong big words.
• The level of information you use depends on who you think your audience is. If you imagine your audience as your instructor and they already know everything you have to say, you may find yourself leaving out key information that can cause your argument to be unconvincing and illogical. But you do not have to explain every single word or issue. If you are telling your roommate what happened on your favorite science fiction TV show last night, you do not say, “First a dark-haired white man of average height, wearing a suit and carrying a flashlight, walked into the room. Then a purple alien with fifteen arms and at least three eyes turned around. Then the man smiled slightly. In the background, you could hear a clock ticking. The room was fairly dark and had at least two windows that I saw.” You also do not say, “This guy found some aliens. The end.” Find some balance of useful details that support your main point.

You’ll find a much more detailed discussion of these concepts in our handout on audience .

The Grim Truth

With a few exceptions (including some lab and ethnography reports), you are probably being asked to make an argument. You must convince your audience. It is easy to forget this aim when you are researching and writing; as you become involved in your subject matter, you may become enmeshed in the details and focus on learning or simply telling the information you have found. You need to do more than just repeat what you have read. Your writing should have a point, and you should be able to say it in a sentence. Sometimes instructors call this sentence a “thesis” or a “claim.”

So, if your instructor tells you to write about some aspect of oral hygiene, you do not want to just list: “First, you brush your teeth with a soft brush and some peanut butter. Then, you floss with unwaxed, bologna-flavored string. Finally, gargle with bourbon.” Instead, you could say, “Of all the oral cleaning methods, sandblasting removes the most plaque. Therefore it should be recommended by the American Dental Association.” Or, “From an aesthetic perspective, moldy teeth can be quite charming. However, their joys are short-lived.”

Convincing the reader of your argument is the goal of academic writing. It doesn’t have to say “argument” anywhere in the assignment for you to need one. Look at the assignment and think about what kind of argument you could make about it instead of just seeing it as a checklist of information you have to present. For help with understanding the role of argument in academic writing, see our handout on argument .

What kind of evidence do you need?

There are many kinds of evidence, and what type of evidence will work for your assignment can depend on several factors–the discipline, the parameters of the assignment, and your instructor’s preference. Should you use statistics? Historical examples? Do you need to conduct your own experiment? Can you rely on personal experience? See our handout on evidence for suggestions on how to use evidence appropriately.

Make sure you are clear about this part of the assignment, because your use of evidence will be crucial in writing a successful paper. You are not just learning how to argue; you are learning how to argue with specific types of materials and ideas. Ask your instructor what counts as acceptable evidence. You can also ask a librarian for help. No matter what kind of evidence you use, be sure to cite it correctly—see the UNC Libraries citation tutorial .

You cannot always tell from the assignment just what sort of writing style your instructor expects. The instructor may be really laid back in class but still expect you to sound formal in writing. Or the instructor may be fairly formal in class and ask you to write a reflection paper where you need to use “I” and speak from your own experience.

Try to avoid false associations of a particular field with a style (“art historians like wacky creativity,” or “political scientists are boring and just give facts”) and look instead to the types of readings you have been given in class. No one expects you to write like Plato—just use the readings as a guide for what is standard or preferable to your instructor. When in doubt, ask your instructor about the level of formality they expect.

No matter what field you are writing for or what facts you are including, if you do not write so that your reader can understand your main idea, you have wasted your time. So make clarity your main goal. For specific help with style, see our handout on style .

Technical details about the assignment

The technical information you are given in an assignment always seems like the easy part. This section can actually give you lots of little hints about approaching the task. Find out if elements such as page length and citation format (see the UNC Libraries citation tutorial ) are negotiable. Some professors do not have strong preferences as long as you are consistent and fully answer the assignment. Some professors are very specific and will deduct big points for deviations.

Usually, the page length tells you something important: The instructor thinks the size of the paper is appropriate to the assignment’s parameters. In plain English, your instructor is telling you how many pages it should take for you to answer the question as fully as you are expected to. So if an assignment is two pages long, you cannot pad your paper with examples or reword your main idea several times. Hit your one point early, defend it with the clearest example, and finish quickly. If an assignment is ten pages long, you can be more complex in your main points and examples—and if you can only produce five pages for that assignment, you need to see someone for help—as soon as possible.

Tricks that don’t work

Your instructors are not fooled when you:

• spend more time on the cover page than the essay —graphics, cool binders, and cute titles are no replacement for a well-written paper.
• use huge fonts, wide margins, or extra spacing to pad the page length —these tricks are immediately obvious to the eye. Most instructors use the same word processor you do. They know what’s possible. Such tactics are especially damning when the instructor has a stack of 60 papers to grade and yours is the only one that low-flying airplane pilots could read.
• use a paper from another class that covered “sort of similar” material . Again, the instructor has a particular task for you to fulfill in the assignment that usually relates to course material and lectures. Your other paper may not cover this material, and turning in the same paper for more than one course may constitute an Honor Code violation . Ask the instructor—it can’t hurt.
• get all wacky and “creative” before you answer the question . Showing that you are able to think beyond the boundaries of a simple assignment can be good, but you must do what the assignment calls for first. Again, check with your instructor. A humorous tone can be refreshing for someone grading a stack of papers, but it will not get you a good grade if you have not fulfilled the task.

Critical reading of assignments leads to skills in other types of reading and writing. If you get good at figuring out what the real goals of assignments are, you are going to be better at understanding the goals of all of your classes and fields of study.

You may reproduce it for non-commercial use if you use the entire handout and attribute the source: The Writing Center, University of North Carolina at Chapel Hill

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Definition of assignment – Learner’s Dictionary

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(Definition of assignment from the Cambridge Learner's Dictionary © Cambridge University Press)

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be on the side of the angels

to be doing something good or kind

Trial, judge, and jury: talking about what happens when a criminal is caught

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Assignment: Definition in Finance, How It Works, and Examples

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and behavioral finance. Adam received his master's in economics from The New School for Social Research and his Ph.D. from the University of Wisconsin-Madison in sociology. He is a CFA charterholder as well as holding FINRA Series 7, 55 & 63 licenses. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem.

Yarilet Perez is an experienced multimedia journalist and fact-checker with a Master of Science in Journalism. She has worked in multiple cities covering breaking news, politics, education, and more. Her expertise is in personal finance and investing, and real estate.

What Is an Assignment?

Assignment most often refers to one of two definitions in the financial world:

• The transfer of an individual's rights or property to another person or business. This concept exists in a variety of business transactions and is often spelled out contractually.
• In trading, assignment occurs when an option contract is exercised. The owner of the contract exercises the contract and assigns the option writer to an obligation to complete the requirements of the contract.

Key Takeaways

• Assignment is a transfer of rights or property from one party to another.
• Options assignments occur when option buyers exercise their rights to a position in a security.
• Other examples of assignments can be found in wages, mortgages, and leases.

Uses For Assignments

Assignment refers to the transfer of some or all property rights and obligations associated with an asset, property, contract, or other asset of value. to another entity through a written agreement.

Assignment rights happen every day in many different situations. A payee, like a utility or a merchant, assigns the right to collect payment from a written check to a bank. A merchant can assign the funds from a line of credit to a manufacturing third party that makes a product that the merchant will eventually sell. A trademark owner can transfer, sell, or give another person interest in the trademark or logo. A homeowner who sells their house assigns the deed to the new buyer.

To be effective, an assignment must involve parties with legal capacity, consideration, consent, and legality of the object.

A wage assignment is a forced payment of an obligation by automatic withholding from an employee’s pay. Courts issue wage assignments for people late with child or spousal support, taxes, loans, or other obligations. Money is automatically subtracted from a worker's paycheck without consent if they have a history of nonpayment. For example, a person delinquent on $100 monthly loan payments has a wage assignment deducting the money from their paycheck and sent to the lender. Wage assignments are helpful in paying back long-term debts.

Another instance can be found in a mortgage assignment. This is where a mortgage deed gives a lender interest in a mortgaged property in return for payments received. Lenders often sell mortgages to third parties, such as other lenders. A mortgage assignment document clarifies the assignment of contract and instructs the borrower in making future mortgage payments, and potentially modifies the mortgage terms.

A final example involves a lease assignment. This benefits a relocating tenant wanting to end a lease early or a landlord looking for rent payments to pay creditors. Once the new tenant signs the lease, taking over responsibility for rent payments and other obligations, the previous tenant is released from those responsibilities. In a separate lease assignment, a landlord agrees to pay a creditor through an assignment of rent due under rental property leases. The agreement is used to pay a mortgage lender if the landlord defaults on the loan or files for bankruptcy . Any rental income would then be paid directly to the lender.

Options Assignment

Options can be assigned when a buyer decides to exercise their right to buy (or sell) stock at a particular strike price . The corresponding seller of the option is not determined when a buyer opens an option trade, but only at the time that an option holder decides to exercise their right to buy stock. So an option seller with open positions is matched with the exercising buyer via automated lottery. The randomly selected seller is then assigned to fulfill the buyer's rights. This is known as an option assignment.

Once assigned, the writer (seller) of the option will have the obligation to sell (if a call option ) or buy (if a put option ) the designated number of shares of stock at the agreed-upon price (the strike price). For instance, if the writer sold calls they would be obligated to sell the stock, and the process is often referred to as having the stock called away . For puts, the buyer of the option sells stock (puts stock shares) to the writer in the form of a short-sold position.

Suppose a trader owns 100 call options on company ABC's stock with a strike price of $10 per share. The stock is now trading at $30 and ABC is due to pay a dividend shortly. As a result, the trader exercises the options early and receives 10,000 shares of ABC paid at $10. At the same time, the other side of the long call (the short call) is assigned the contract and must deliver the shares to the long.

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Statutory End-of-Assignment Notifications For Expatriates In Nigeria

Contributor.

Introduction

Expatriate Employment occurs when a foreign national accepts a job/role outside of their home country, which may be taken up independently or as part of the Global Mobility function of an organisation 1 . The use of expatriate employment plays a strategic role in talent development, workforce retention, and transfer of skills, knowledge, and technology.

The term 'End-of-Assignment' refers to the completion and conclusion of an assignment in a location or with an organisation. The reasons for end-of-assignment are varied: completion of a time-based project in a location, change of employment, illness or injury, assignment termination, retirement, or even death.

In Nigeria, companies are required to obtain the consent of the Comptroller General of the Immigration service (CGIS) through relevant approvals and permits before employing foreigners and submit End-of-Assignment notifications to the Nigeria Immigration Service (NIS) at the end of their expatriates' assignment. However, some organisations either fail to comply with this requirement or delay the submission of exit notifications for various reasons. Outright or partial disregard of this statutory requirement portends huge liabilities and fines for the organisation, stemming from ensuing exposure to immigration and tax investigation/audits and other administrative inconveniences.

This article examines the types of End-of-Assignment notifications and identifies the compliance implications of non- or delayed submission of such notifications. It also provides workable insights to organisations on adopting practices to ensure compliance with this critical but much-overlooked aspect of expatriate employment in Nigeria.

End-of-Assignment Notification – An Overview

The Nigeria Immigration Service (NIS) grants immigration facilities to companies to enable them to employ expatriate professionals to meet their business needs and fulfil business objectives. These facilities enable work-related assignments and are issued to expatriates upon their arrival in Nigeria and submission of the required documentation to the NIS by the employer. These include Residence Permit (Green Card/CERPAC forms), Temporary Work Permit (TWP) visa permit, and ECOWAS residence permit/card.

Upon completion of an expatriate's assignment in Nigeria, the company is required to submit an end-of-assignment notification to the NIS, releasing it of all immigration and financial responsibilities on behalf of the exited expatriate. Although this requirement is not expressly stated in the Immigration Act and other related legislation, this practice prevents undue immigration/tax exposures on the organisation.

Types of End-of-Assignment Notifications

End-of-Assignment notifications vary based on factors like the visa category, nature of assignment, and residence status of expatriate employees. These include:

• Deletion from Expatriate Quota (EQ) records: This applies to exited non-ECOWAS expatriates on long-term assignments (Green card status). The company is required to apply to the NIS, requesting the deletion of the expatriate from its Quota records and obtain a deletion slip upon completion of the application.
• Notification of Exit Application: Considering that ECOWAS employees do not occupy EQ positions, the deletion application does not apply to such personnel. However, it is necessary for the company to officially relinquish immigration and financial responsibilities on behalf of such individuals. The acknowledged copy of this official communication to the NIS suffices for the organisation in place of a deletion slip.
• Quarterly TWP Returns: Organisations that have employed expatriates on short-term basis (TWP) also have the need to relinquish the immigration responsibilities on those expatriates. This can be accomplished through submission of TWP returns to the NIS and keeping the acknowledged copy of the submission in their records.

Some documents required for the above-mentioned submissions are, Residence Card (CERPAC/Green card/ECOWAS card), evidence of disengagement from the organisation, affidavit confirming the occurrence of the expatriates' exit, amongst others. 2

Implication of Non- or Delayed Compliance

Organisations that follow the relevant end-of-assignment notification process release themselves from all immigration and financial obligations to their exited expatriates. Hence, putting it off or outright overlooking it will have far-reaching consequences on the business.

• Lack of evidence of disengagement: Where a notification of exit is not submitted or is delayed, the company may not have evidence of disengagement that will be recognized by the regulatory authorities. In such situations, the company may be unable to prove that it no longer bears immigration or tax liabilities on behalf of an exited expatriate employee, and this may result in prolonged investigations and audit sessions with regulators. Also, exited expatriates who remain in possession of their (valid) residence permit may expose their previous employer to additional immigration and tax exposures if they illegally take up employment with another company in Nigeria.
• Exposure to Investigations and Inspections: Failure to comply may result in exposure to Investigation and Inspection exercises by the NIS. Relatedly, it could result in waste of human resources, reputational damage, and increased financial liabilities.
• Continuous tax liabilities : Organisations are exposed to continuous tax burdens on behalf of an expatriate until a formal exit notification is submitted to the NIS and evidence is obtained for recordkeeping and reference. State Internal Revenue Services (SIRS) in Nigeria compute Pay-as-You-Earn (PAYE) taxes for resident expatriates based on payroll and copies of submitted Expatriate Monthly Returns (EMR) to the NIS. Therefore, failure to promptly process End-of-Assignment notifications may negatively impact the computation of PAYE tax liability and reconciliation of same with the tax authorities during an audit or investigation procedures.
• Inability to utilize EQ Positions: Previously occupied EQ slots that are not freed up through deletion by the NIS upon the exit of the incumbent expatriate may not be available for subsequent utilisation by another expatriate. If another expatriate is offered employment on the same EQ slot (without deleting the incumbent), this will lead to an over-placement of expatriates on EQ and the residence permit application of the incoming expatriate will be queried by the NIS. Consequently, a copy of the deletion slip for the previous occupant of the EQ slot is required to resolve the query and update the EQ records of the company.
• Penalty and Fines : Non or delayed submission of relevant notification applications may expose the company to certain penalties and fines. Although the Immigrations Act (2015) and Immigration Regulation (2017) did not mention penalties for failure to submit End-of-Assignment notifications, companies may be exposed to payment of huge tax liabilities, including the applicable penalties and interest, for expatriates for whom the organisation has no evidence of deletion or relinquishment of immigration and financial responsibilities.

Conclusion and Recommendation

Organisations are constantly on the lookout for ways to reduce tax exposures, especially in relation to PAYE remittances and one way to limit such exposure is prompt submission of End-of-Assignment notifications. It is advisable to educate expatriates on exit procedures before and during their assignment, and constantly monitor the duration of their stay and the expiration dates of their immigration documents.

Furthermore, expatriate employees should be duly informed of the need to return their residence permits and provide copies of other relevant documents such as final departure tickets and exit stamps, upon completion of their assignments or exit from the company/country, to facilitate prompt submission of End-of-Assignment notifications to the NIS. It is important to note that these changes must reflect in the EMR before the subsequent monthly filing, as failure to do so may result in tax liabilities and immigration exposures during investigation and audit exercises.

Finally, periodic internal review is critical in ensuring that organisations remain in compliance with the relevant immigration/tax laws and regulations, and it is best practice to maintain an expatriate information tracker for this purpose. Alternatively, they can engage the services of immigration and tax consultants who would with their wealth of experience and expertise assist them in efficiently managing and monitoring their expatriate portfolio while ensuring sustained compliance with extant laws.

1 This term is used interchangeably with 'company' in this article to mean employers of labour.

2 There are varying requirements for each kind of submission.

The opinion expressed in this article is solely personal and does not represent the views of any organization or association to which the authors belong.

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