YNP. YOUNG NIGERIANS PARTY.

A SOCIAL SECURITY GUARANTEED. THE BALANCE OF YOUNG NIGERIANS PARTY.

During the first four years, we will achieve a solid Social Security with economic growth and the generation of employment, well above the average of The Economic Community of West African States (ECOWAS).
We are going to make a great effort to achieve greater stability in Social Security and to guarantee its future.
We will clean up the Social Security and guarantee their future with the creation of a Reserve Fund.
We are going to renew the Constitution of the Federal Republic of Nigeria, through political dialogue and social dialogue. We will achieve important agreements. With these Agreements, the Social Security system will be consolidated.
We will ensure that, during these 4 years of Government of the Young Nigerians Party, the Social Security will be consolidated, modernized and improved. It going to
be the work of all Nigerians, that is fructified in greater well-being and in
social improvements, unlike what is happening in Nigeria today in which currently the open debate is oriented
to social cuts in the face of the poor economic situation and employment that is experienced in them.
We will strengthen the principles of contributivity, solidarity and
equity, management will be improved under the principles of effectiveness, efficiency and fight against fraud and will expand social protection to the sectors
that needed it most.

YNP. YOUNG NIGERIANS PARTY

YOUNG NIGERIANS PARTY (YNP).
LESS TAXES AND MORE PROSPERITY OUR PROPOSALS

1. INCOME TAX FOR INDIVIDUALS AND CORPORATIONS TAX.
We will carry out a third rebate of the ITI, which will have three axes:
. A general decrease in rates, with a maximum of 40% and a minimum of 10%.
. A substantial increase in family deductions. In particular, a specific effort will be made to families with two or more children and for those with disabled or dependents on them.
The incentive of saving, through the creation of a program to support savings with a tax incentive framework for long-term savings, which reduces the tax burden especially for the small saver and which contemplates a minimum exemption of 150,000 Naira for the taxation of the income of capital in the ITI.
We will incentivize fiscally that older people can obtain annuities through insurance contracts made on his living place.
We will encourage the hiring of Savings-Dependency Insurance with a treatment similar to that received by pension plans.
We will improve the deductions for the contributions of individuals, companies and associations to the heritage of people with disabilities.
We will increase the amount of aid to working mothers with children under three years of age.
We will improve the taxation of small and medium businesses in Corporate Tax.
We will promote the creation of day care centers with a tax deduction of 30% of the contributions of companies to daycare services for the children of their employees.
We will establish a special tax regime for those companies whose exclusive object is the realization of R & D activities.
We will promote productive and employment-generating investment in direct taxes.

2. TAX MODERNIZATION
- We will promote the modernization of the Wealth Tax, in accordance with the current characteristics of our tax system.
- We will promote a simplification and update of other tax figures, such as the Tax on Patrimonial Transfers and Documented Legal Acts, in order to adapt them to the current ones Nigeria's economic circumstances and prevent them from acting as obstacles to saving or proper commercial traffic.

3. GREATER AGILITY AND ADMINISTRATIVE SIMPLIFICATION
- We will expedite the declaration procedures and the returns by the State Agency of the Tax Administration,
promoting the generalization of the presentation of statements and self-assessments through telematics.
- The State Agency of the Tax Administration will send all the people who do not have obligation to make the declaration of the ITI the certificates of the amounts that have been paid for this tax.
- We will promote that the citizen can access all kinds of forms, forms and administrative models, from any point with access to the Internet.
- To prevent citizens from requesting various tax certificates for the request of aid, we will promote the processes of direct exchange of information with other administrations public.
- We will encourage the admission of new forms of payment in all tax procedures (Internet, credit card, debit account ...) facilitating the payment of taxpayers.
- We will adapt tax management to the greater fiscal coresponsibility derived from the new system of regional financing. In this sense we will promote mechanisms that make more transparent
the state and local governments tax burden in the ITI and we will inform the taxpayer, in the corresponding invoices, of the part of the indirect taxes (VAT and Special Taxes) that corresponds to the regional collection section.

4. FIGHT AGAINST FISCAL FRAUD
- We will strengthen the relations of the
Tax Agency with the tax administrations of other countries, through the provision of information and greater collaboration and coordination in the fight against tax fraud.
- In particular, we will tighten our regulations and reinforce the material means to continue fighting against tax havens.
- We will continue promoting the use of new technologies in the procedures of management, collection, inspection and
claim.

YNP. YOUNG NIGERIANS PARTY

LESS TAX MORE PROSPERITY PRINCIPLES AND OBJECTIVES.

The Young Nigerians Party is committed to individuals being beneficiaries direct effects of budgetary stability. Therefore, we will continue tax reforms that allow a progressive reduction of taxes
 paid by Nigerian citizens, compatible with the growth economic and job creation.
We are firmly committed to a fiscal policy of constant and determined support to families. Therefore, all fiscal reforms that are to commit in the future will be guided by this principle. The Young Nigerians Party is aware of the economic importance of saving in an advanced society like the Nigeria. Therefore, we will continue
 encouraging the savings of Nigerian families, advancing in neutrality
of its taxation and in the reduction of the tax burden it supports.
The steady growth of our economy in the coming years, as well as
the ability that Nigeria society will demonstrate to create employment to feel, to a large extent, the dynamism of Income Tax on Individuals (ITI).  Therefore, we will maintain and improve the fiscal support for this important sector of our productive economy.
We believe that the State Agency for Tax Administration is a guarantee,
 equality and solidarity among all Nigerians and example of a modern administration at the service of the citizen. It is important to continue improving and facilitating the relations between the administration,
especially the Tax Administration, and citizens. Because, we bet to continue working in the reduction of barriers and charges derived from the bureaucratic activity of public administrations.
We are going to continue the modernization process of our system started in 2019. A process of modernization that will have as its objective the rethinking of some tributary figures.
The Young Nigerians Party considers it essential to fight against any form of
tax fraud, since it undermines the very principles that modern fiscal systems are built.

YNP. YOUNG NIGERIANS PARTY

YOUNG NIGERIANS PARTY (YNP).
LESS TAXES AND MORE PROSPERITY BALANCE.
The tax reform and the reduction of taxes are going to be a constant policy in the next two legislatures.
As from 2019, we are going to double the Income Tax on Individuals (ITI) twice with a total reduction of 25%, especially for the lowest incomes.
With the first reform of the Income Tax on Individuals (ITI) we are going to save 2,139,714 million naira a year, with the new reform.
The new Income Tax on Individuals (ITI), reduces the tax burden of all taxpayers by an average of 11%; and, especially of the lowest incomes, for taxpayers with incomes lower than 5,135,313 naira, the reduction is 38%.
It also encourages the reconciliation of family and work life and support to the birth rate by 40,000 naira monthly for more than 600,000 mothers who work outside the home and with children under three years of age; and favors the collectives with more burdens, such as the elderly and the disabled.
We will eliminate the Tax on Economic Activities (TCA) for the two million three hundred thousand self-employed people, and we will improve the taxation of small and medium business and family businesses, introduce deductions for reinvestment of capital gains.
We will extend the rate reduce of 30% in the Tax on Companies to the companies that invoice less than 3 million naira. In the Corporate Tax we will increase the incentives for internationalization and R + D + i to make them the most important of the Organization for Economic Cooperation and Development (OECD).
As from 2019, we will reinforce taxpayer assistance and we will improve the results in the fight against fraud. The Tax Agency will be recognized internationally for its management, among others
issues, to the use of new technologies.

YNP. YOUNG NIGERIANS PARTY

OUR PROPOSALS 2019, FOR BETTER NIGERIA. YNP! Young Nigerians Party.

1. WE WILL IMPULSE A BROAD AND OPEN SOCIAL DIALOGUE FOR FULL EMPLOYMENT AND STABILITY
- We will promote a National Agreement for Full Employment, with a broad and open social dialogue, which promotes full employment and encourages stable hiring, reducing time.
- In the framework of social dialogue, we will support a collective bargaining structure to organize and structure the conditions to the uniqueness and circumstances of companies and sectors.
- We will implement reforms to make the framework of labor legislation more favorable and adjust it to the new reality of the Nigerian economy. The reforms will make hiring more attractive, encourage greater job creation, prioritize stability in the workplace and will be aimed at improving productivity and competitiveness.
- We will promote indefinite hiring, especially the one that perform part-time, with particular attention.
- We will promote and adapt the annual programs to favor the indefinite hiring of those who have more difficulties in access to stable employment.
- We will elaborate a special plan of the Labor Inspection to fight against the fraud in the hiring.

2. WE WILL PROMOTE THE RECRUITMENT AND PROMOTION OF THE QUALITY OF LIFE AT WORK
- We will promote the improvement and coordination of the Public Employment Service seeking the most effective active policies for the effective labor insertion of the unemployed, and their adequate coordination with passive employment policies.
- We will reinforce the active employment policies, to ensure greater geographical and functional mobility, and in particular to favor the labor insertion of women, young people without experience, people with disabilities and, especially, the long-term unemployed.
- We will establish bonuses on Social Security contributions:
 In contracts directed to groups with special difficulty to access employment.
In those contracting modalities that encourage.
At the same time, stable employment and the reconciliation of work and family life.
To voluntarily prolong the effective working life, beyond the legal age of retirement.
For carers of dependent persons in services
such as telecare, home help, day centers or
residences, in order to increase their number, their professionalization and specialization.
To promote the hiring of the disabled, when
in the company the percentage of legal reserve is exceeded.
To encourage youth employment, especially in the autonomous regime for the creation of their own business or professional activity. We will encourage the work of the self-employed with selective measures.

3. WE WILL IMPULSE THE COMPLEMENTARY SOCIAL PREVISION SYSTEMS
- We will promote the incorporation of social security to collective bargaining, compatible with the circumstances of each
company.
- We will encourage, along with complementary pensions, other benefits of technical-assistance content.
- We will promote complementary coverage in the public sector.
- We will encourage public employees to make voluntary contributions to pension funds of public administrations through a simplified procedure.
- We will regulate the private dependence insurance in the field of complementary social security, incorporating the corresponding fiscal incentives.

4. WE WILL PROMOTE THE CONCILIATION OF LIFE ACTIVELY FAMILY AND LABOR
- We will increase the amount of aid to working mothers with children under three years of age.
- We will promote part-time contracting with double zero cost. We will extend the current bonus for women who return after the period of maternity leave, in the case of
that they opt for the voluntary transformation of their full-time contract for a part-time contract, to the new contracts that are generated as a result of said transformation.
- We will promote the creation of new nurseries.
- We will extend the one-year bonus for self-employed workers for women workers on their own when they join after maternity.
- We will promote specific information initiatives for companies and training in reconciling family and work life.
- We will promote that companies provide an adequate environment that facilitates the reconciliation of family and work life, favoring the extension of the family-responsible company certificate.

5. GREATER EMPLOYMENT OPPORTUNITIES FOR WOMEN AND YOUNG PEOPLE
- We will implement programs that facilitate the labor insertion of young people, before they reach 6 months of unemployment.
- We will establish a business training plan for young people and we will generalize the professional practices of young people in companies.
- We will promote self-employment, the generation of business projects and the access of women and young people to financial instruments that support creation and development, such as microcredits.
- We will promote a greater presence of women in vocational training for employment, in continuous training and throughout their working life and in specific training in new Technology of the information and communication.
- We will strengthen the Labor Inspectorate to eradicate practices of employment discrimination against women,
increasing sanctions in the case of discrimination for reasons of maternity.

6. WE WILL PROMOTE A LARGER PARTICIPATION OF THE OLDER IN LABOR MARKET
- We will promote the recruitment of age, to achieve a stronger labor link.
We will reward Social Security contributions to prolong the effective working life of older workers, beyond the legal retirement age. We will allow
increase the individual maximum pension without exceeding the maximum pension of the system.
- We will introduce reforms in labor legislation and Social Security to discourage early retirement, establishing the principle
of zero cost for the public sector in general.
We will promote the option of gradual and flexible retirement that has just been legally established.
- We will promote the participation of older, unemployed and retired workers in training programs and work qualification, paying special attention to those groups with greater risk of being part of the long-term unemployed duration.

7. WE WILL IMPULSE THE CREATION OF NEW JOBS, THE ESTABLISHMENT OF NEW AUTONOMOUS PROFESSIONALS
- We will promote the indefinite hiring and the functional mobility of the workers, in order to improve their qualification and promote a better use of the labor opportunities.
- We will intensify the financial instruments to support the creation and consolidation of employment-generating markets stable and of quality. We will promote the use of microcredits, guarantees and guarantees.
- We will create a job portal in which people and companies will obtain information, 24 hours a day, 365 days a year, on job offers and training, and demand for personnel, throughout Nigeria and the Ecowas. The portal will have specialized support and advice from employment offices, which will have consultation terminals.

8. WE WILL FOSTER PROFESSIONAL TRAINING FOR EMPLOYMENT AND TRAINING THROUGHOUT THE WHOLE LIFE
- we will promote vocational training for employment, improving the quality and diversification of training offers to meet the 'qualification needs of groups with difficulties in finding employment and at risk of social exclusion.
We will open vocational training to the reality of the world, and intensify learning, so that Nigerian workers can access training and qualifications that is granted in other countries of the World.
- We will promote the transparency of qualifications and professional knowledge in the global context and its public certification, regardless of the mechanism through what these have been acquired.
- We will promote lifelong learning, developing interactive content for use in the network, promoting an intensive use of information and communication technologies in the processes of distance training and stimulating self-training.
- We will promote the continuous training of the worker in the company, paying special attention to the training needs of workers.
- We will promote a teletraining plan for all Nigeria through the Internet.

9. WE WILL CREATE EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES
- We will launch initiatives for full development Agreement between the Ministry of Labor and Social Affairs, and among them:
We will promote a new employment service specialized in the employment of people with disabilities, with the aim of promoting their incorporation into the labor market.
We adapt vocational training to the needs of people with disabilities, promoting the
development of appropriate teaching methodologies and materials.
We will develop a training portal for people with disabilities.
We will promote the specific training of employees public services to provide adequate care for people with disabilities.

10. FIGHT AGAINST LABOR DISASTERS
- We will implement a plan to fight against accidents at work that, in conjunction with the social partners and the 36 States, reinforce the performance of the Inspection
of Work, take into account the needs of the sectors with the highest accident rate and carry the culture of prevention of labor risks to schools and training centers.
- We will establish a new rate for the insurance of work accidents and occupational diseases, to promote the prevention of occupational risks.

YNP. YOUNG NIGERIANS PARTY

YNP PRINCIPLES AND OBJECTIVES
There is no better social policy than creating general conditions that facilitate everyone's access to the labor market. Employment is essential for our society to continue to grow, continue to move forward firmly in the economic field and continue to achieve high levels of welfare.
When Nigeria will have the largest number of employed people in its history, full employment will be within reach. The Government of Young Nigerians Party affirms its commitment to continue working for the attainment of full employment.
Employment in a modern society must be based on quality and stability. Therefore, we will promote the creation of favorable conditions in the labor market that facilitates the hiring of workers, especially those with the most unfavorable starting conditions.
Safety at work, training, opportunities for promotion, reconciliation of family and professional life, flexibility in the organization of working time, are essential pieces in this endeavor.
The employment policy of the Young Nigerians Party is based on social dialogue
wide and open. A dialogue that should guide the path of our society towards full employment, laying the basis for the completion of reforms to decisively boost the effective functioning of the labor market.
The Young Nigerians Party will especially strengthen labor integration and
professional performance of women, with the firm objective of raising their employment rates, paying special attention to their specific needs in the labor market. We are aware of the special needs of working women who have been mothers and, therefore, we will ongoing new measures in support of the reconciliation of family and work life.
We will put in place mechanisms that encourage the labor insertion of unemployed people with difficulties, to facilitate the employment of those who have special economic needs, dependent family members or risk social exclusion. We will take into account especially the
employment situation of women, young people and the elderly.
We believe in the relevance of a complementary social security system adequate to the needs of companies and
workers.
We are aware of the needs and demands of freelancers, who are at the base of job creation in our country Nigeria. We believe that the self-employed and micro-entrepreneurs are going to play a more essential role every time and that self-employment is called to be of increasing importance.
The Young Nigerians Party understands that training and qualification are in the
base of the success of the employment policies and represent the most important assets of our workers. The preparation of capital human is today more important than ever, given the high level of
integration of Nigeria in the African and global economy, the challenges and opportunities that the knowledge society and the environment of changing and demanding demand of the labor market. We believe that training throughout the working life and vocational training, in particular for groups of low-skilled workers, are key for employment and for improving the ability of adaptation of our workers to the demands of the productive system.
The prevention and fight against occupational risks and accidents will be a main axis of the employment policy of the Young Nigerians Party. The improvement of the quality of employment must unquestionably consider safety as a key element for professional development in the best conditions.
A freer society must allow people to flexibly extend their working life according to their capacity, personal conditions and will.

YNP. YOUNG NIGERIANS PARTY

YNP. PROGRAM
As from 2019, the governments of the Young Nigerians Party will develop policies that will translate into an unprecedented increase in employment,
in the consequent continued decline in unemployment, in the improvement of the quality of work and in a better functioning of labor markets.
With an economic policy aimed at sustained growth, stable and a strategy of permanent social dialogue, we will achieve that activity in the labor market and employment increase

extraordinarily:
Four million five hundred thousand more Nigerians are going to find a job. It means an average of over 1,500 daily jobs, which will highlights the growing capacity of
generation of employment in our country.
Of the new jobs, more than half will be occupied by women and more than 900,000 by young people under 30 years of age.
We are going to create one of every three jobs generated in Nigeria.
The best employment expectations are going to make more than 2,300,000
people will join the labor market. Of them, the 55.8% will be women. The female activity rate will grow to 43.1% and that of young people will grow to 47.1% and that of
Workers between 55 and 64 years of age, which have fallen considerably previous year, will increase to 43.7%.
Stable employment will grow by more than three million two hundred thousand jobs. And the temporary rate will be reduced in
3.3 points. This is going to prove that the economy Nigeria is not only capable of
generating more jobs but these are mostly stable.
Long-term registered unemployment will be reduced by 46.7% from 2019 to mid-year 2026, a decrease that will be distribute equally between both sexes.
To achieve these objectives, the Government of the Young Nigerians Party (YNP) is going to launch important actions:
We will approve three important labor reforms.
We will improve the regulation and protection of indefinite hiring and part-time work.
We will favor the reconciliation of family and work life.
We are going to renew professional training, creating a National System of Vocational Training and Qualifications.
We will increase employment support measures directed at the unemployed, especially through bonuses to groups with special labor difficulties.
We are going to reach an important agreement with the social agents in the fight against occupational accidents.

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