Sick leave in Nigeria: what the Labour Act requires

Sick leave is the absence employers plan for least and deal with most. The Labour Act sets a short paid minimum with clear conditions, and leaves the rest to contracts and policies. This guide explains section 16, how to run sick leave fairly, and where work injuries and long illnesses fit.

Sick leave under the Labour Act

12Paid working daysIn each calendar year

CertifiedBy a registered doctorTemporary illness only

On requestEmployer's examinationBy a practitioner the employer nominates

Source: Labour Act, section 16.

The entitlement

“Subject to the Workmen’s Compensation Act, a worker shall be entitled to be paid wages up to twelve working days” in any one calendar year “during absence from work caused by temporary illness certified by a registered medical practitioner.”

Labour Act, section 16

Three points follow from the wording:

• It is about wages. The worker is paid normally for up to twelve working days of certified illness in the calendar year.
• It covers temporary illness. Long-term conditions are handled through the contract and the employer’s policy.
• It needs certification by a registered medical practitioner.

As with other Labour Act protections, section 16 applies to “workers”, which excludes people in administrative, executive, technical or professional roles. Their sick pay depends on the contract. Applying one sick leave policy to everyone avoids awkward differences between grades.

The conditions

Section 16 attaches two conditions to the paid days:

1. The contract remains in existence during the absence, and the worker is ready and willing to work apart from the illness.
2. If the employer asks, the worker “consents to be examined by a qualified medical practitioner” nominated by the employer.

The second condition gives employers a fair way to deal with doubtful or repeated absences: ask for an examination by a doctor you choose, at your cost, rather than accusing the employee of lying.

Paying sick leave

During the twelve days, pay the employee as normal: same salary, same PAYE, same pension. If an employee is absent through certified illness for longer than the paid days in your policy, and the policy does not pay further days, deduct the unpaid days openly on the payslip.

Example: certified illness of 15 working days in a year	Figure
Monthly pay	₦200,000
Paid sick days under the Labour Act	12
Unpaid days	3
Daily rate (₦200,000 ÷ 21 working days in the month)	₦9,524
Deduction for unpaid days	₦28,571

Use the same daily-rate method your handbook sets for all unpaid absence. If your policy gives more paid sick days, the deduction applies only beyond them.

Running sick leave fairly

Handling a sickness absence

1. Report

   The employee tells their manager as early as possible on the first day, by the method in the policy.

2. Certify

   A medical certificate from a registered practitioner covers the absence, or self-certification for short absences if your policy allows it.

3. Record

   The absence is recorded with dates, reason and certificate.

4. Return

   A short return-to-work conversation checks the employee is fit and whether anything at work needs to change.

5. Review

   Repeated or long absences trigger a review, with an examination by a nominated doctor if needed.

Accurate records matter for payroll and for fairness. Our staff attendance register has a code for sick days so they can be counted against the annual allowance.

Work injuries are different

An injury or disease that arises out of or in the course of employment falls under the Employees’ Compensation Act 2010 and the scheme run by the NSITF, which the employer funds with 1% of payroll. Report it as a work injury, not ordinary sick leave. See our NSITF guide for the reporting steps.

Long-term illness

The Labour Act gives no paid sick leave beyond twelve days. When an employee is seriously ill for weeks or months, the contract and handbook decide what follows: extended paid or half-paid sick leave, unpaid leave, or in the end a review of whether the employment can continue. Take medical advice, keep the employee informed in writing, and take legal advice before ending employment on health grounds.

Sick leave checklist

Sick leave checklist

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Policy

• Number of paid sick days stated, at least twelve working days a year
• Reporting method and deadline on the first day of absence
• Rules on medical certificates and self-certification

Each absence

• Absence recorded with dates and certificate
• Return-to-work conversation held

Payroll

• Paid days within the allowance paid in full
• Unpaid days shown as a separate payslip line
• Work injuries reported under the Employees’ Compensation Act

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Sick leave sits alongside annual and maternity leave in a single policy. See our leave policy template.