6 days minimum
The Labour Act floor after 12 months. Market practice for office roles is 15 to 20+ days.
12 sick days
Paid sick leave for certified illness. Keep the medical-certificate rule in writing.
Allowance is custom
Leave allowance is not statutory. Commonly 50 to 100% of basic salary, set by your policy.
1. How many days of annual leave
The Labour Act minimum is 6 working days with full pay after 12 months of continuous service (12 days for workers under 16). That is the legal floor for workers covered by the Act, not a recommendation. For skilled, office, and professional staff outside the Act's worker definition, there is no statutory figure, and market norm is 15 to 20+ working days a year.
| Category | Annual leave |
|---|---|
| Workers under the Labour Act | Minimum 6 working days after 12 months |
| Workers under 16 (including apprentices) | Minimum 12 working days |
| Skilled / office / professional staff | Market norm 15 to 20+ working days, set by contract |
2. Sick leave and other leave
Workers get up to 12 working days of paid sick leave per year for temporary illness certified by a registered medical practitioner. Set the certificate rule, the notification window (for example, inform your manager before 9am on day one), and what happens beyond 12 days, all in the policy. Maternity leave (12 weeks at half pay under the Act, more in many organisations) deserves its own clause.
3. Leave allowance: what it is and is not
Leave allowance, the extra payment staff receive before going on leave, is custom, not law. The Act does not mandate it. Common practice is 50% to 100% of monthly basic salary, paid with the leave approval. Because it is contractual, write the formula into the policy or contract, including whether it applies pro-rata in the first year and on exit.
4. Carry-over, public holidays, and exit
- Carry-over: leave may be deferred by agreement, generally up to 24 months, after which untaken leave lapses. Do not let balances pile up silently.
- Public holidays inside leave do not consume the entitlement; grant another day or the equivalent.
- No cash in place of leave while employment continues. Accrued untaken leave is paid out only when employment ends.
- Approval order stays with the manager, with blackout dates (for example, year-end close) published in advance.
5. A leave policy in one page
Adopt this skeleton and fill the bracketed parts: eligibility and accrual ([X working days per year after probation]), how to apply ([request at least 2 weeks ahead through your manager]), approval and blackout dates, sick leave evidence rules, maternity clause pointer, leave allowance formula ([X% of basic salary]), carry-over cap, and exit payout. One page, signed, filed per employee.
Leave questions employers ask
How many days of annual leave do employees get in Nigeria?
The Labour Act minimum is 6 working days after 12 months of continuous service (12 days for workers under 16). In practice, most skilled and office roles offer 15 to 20+ working days. The statutory minimum is a floor, not a recommendation.
Is leave allowance compulsory in Nigeria?
No. The Labour Act does not mandate a leave allowance. It is a widespread custom, commonly 50% to 100% of monthly basic salary, paid before leave starts. If you offer it, state the formula in the contract or policy.
How many days of sick leave do employees get in Nigeria?
Up to 12 working days of paid sick leave per year for temporary illness certified by a registered medical practitioner. Many employers extend this for confirmed staff through policy.
Can an employer pay cash instead of granting annual leave?
No, not as a substitute. Leave must be taken as time off; payment in lieu is only for accrued but untaken leave when employment ends. If a public holiday falls inside annual leave, it does not consume the entitlement.
Can unused annual leave carry over to next year?
Leave can typically be deferred by agreement up to 24 months, but any leave not taken within that window is forfeited unless employment ends, in which case it is paid out. Track balances yearly so nothing surprises you at exit.
Track every leave day automatically.
WadataHR manages leave requests, balances, and approvals per employee, with payouts calculated on exit.
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