Freetown, Sierra Leone – March 14, 2026 In a significant ruling delivered this week in the Magistrate Court sitting in Freetown, the National Social Security and Insurance Trust (NASSIT) prevailed in its long-running criminal prosecution against Accord Logistics Ltd and its Chief Executive Officer, Johny Koussa, for failure to remit statutory social security contributions.
The Honourable Magistrate found the defendants guilty as charged under Section 32(1)(c) of the National Social Security and Insurance Trust Act No. 5 of 2001. The court rejected in its entirety the defence’s central argument that the Joint Venture Agreement (JVA) dated 28 June 2021 — ratified by Parliament on 8 February 2022 — lawfully capped the defendants’ liability at Le 245,843 for the period up to February 2022.
Key Findings of the Court
The Magistrate held that:
- The NASSIT Act constitutes specific and mandatory legislation governing social security contributions. Its provisions prevail over any inconsistent term contained in the JVA, even when that agreement has received parliamentary ratification.
- The figure of Le 245,843 stated in Clause 11(2)(e) of the JVA was never subjected to verification or audit by NASSIT inspectors as required under Section 58 of the Act. Accordingly, it could not bind the Trust or displace the Trust’s independently determined liability.
- The total principal amount of contributions arrears, interests and penalties outstanding for the period February 2018 to April 2023 amount to Le 609,345.75 be paid in full.
- Section 27 of the NASSIT Act makes the imposition of interest and penalties mandatory in cases of delayed payment. No statutory or equitable discretion exists to waive those statutory charges in the circumstances of this case.
Orders of the Court
The Magistrate granted all the reliefs sought by the Complainant and pronounced the following orders:
- Conviction of both the 1st defendant (Accord Logistics Ltd) and the 2nd defendant (Johny Koussa) under Section 32(1)(c) of the NASSIT Act.
- The total sum (principal + interest + penalties) is to be paid in full. Full payment of the verified amount in the sum of Le 609,345.75.
- Payment of all accrued interest and penalties as provided under Section 27 of the Act (to be calculated by NASSIT from the due dates of each monthly contribution up to the date of actual payment).
- The total sum (principal + interest + penalties) is to be paid in full.
- The defendants are sentenced to an imprisonment of 4 years or pay a fine of Le 4,000
The Judgement was delivered by Justice Sahr Kekura, J (who was the presiding Magistrate) and was read by Magistrate Mustapha Brima-Jah (current Principal Magistrate).
The National Social Security and Insurance Trust was represented by a strong team of counsel comprising:
*• U.D. Farakhan Sesay, Esq. (lead counsel)
*• M. Mitchell Conteh, Esq.
*• I.M. Koroma, Esq.
The Defendants were represented by legal team comprising of:
M. Forde Esq.,
T. Fewry, Esq.
C. Botchway, Esq.
