🇳🇬 Leave and Benefits in
Nigeria
Statutory leave entitlements and mandatory benefits for employers in Nigeria — annual leave, sick leave, maternity, paternity and public holidays.
Leave Entitlements at a Glance — Nigeria
Annual Leave
21 days
Sick Leave
12 days
Maternity Leave
16 weeks
Paternity Leave
2 weeks
Public Holidays
12 days
13th Month Pay
Not required
Statutory Leave Types
| Leave Type | Entitlement | Paid | Notes |
|---|---|---|---|
| annual | 12 days | Yes | 10000% pay |
| sick | 12 days | Yes | 10000% pay |
| maternity | 84 days | Yes | 10000% pay |
| paternity | 3 days | Yes | 10000% pay |
| parental | — | No | — |
Public Holidays — Nigeria 2026
| Holiday | Date |
|---|---|
| New Year's Day | 1 Jan 2026 |
| Eid al-Fitr | 21 Mar 2026 |
| Good Friday | 3 Apr 2026 |
| Easter Monday | 6 Apr 2026 |
| Workers' Day | 1 May 2026 |
| Children's Day | 27 May 2026 |
| Eid al-Adha | 28 May 2026 |
| Democracy Day | 12 Jun 2026 |
| Maulud | 28 Aug 2026 |
| Independence Day | 1 Oct 2026 |
| Christmas Day | 25 Dec 2026 |
| Boxing Day | 26 Dec 2026 |
Mandatory Employer Benefits — Nigeria
Legally required employer contributions and benefits under Nigeria law.
| Benefit | Type | Employer Cost | Frequency | Tax Treatment |
|---|---|---|---|---|
Annual Leave Minimum 12 working days annual leave after 12 months continuous service | Leave | NGN 12 | annual | Taxable |
Employees' Compensation Act Contribution Mandatory contribution for workplace injury compensation coverage | Cash | 1% | monthly | Exempt |
Group Life Insurance Minimum group life insurance coverage of 3 times annual salary | In Kind | 0.5% | monthly | Exempt |
Industrial Training Fund Levy Training and development fund for companies with 25 or more employees | Cash | 1% | monthly | Exempt |
Maternity Leave 12 weeks maternity leave with full pay - 6 weeks before and 6 weeks after delivery | Leave | NGN 84 | one_off | Taxable |
National Housing Fund Contribution Mandatory housing fund contribution for employees earning above minimum wage | Cash | 2.5% | monthly | Exempt |
Pension Fund Contribution Mandatory employer contribution to pension fund under Contributory Pension Scheme | Cash | 10% | monthly | Exempt |
Sick Leave 12 working days sick leave per year with full pay | Leave | NGN 12 | annual | Taxable |
Government & Statutory Benefit Payments
How statutory benefits are funded and paid in Nigeria — sick pay, maternity, paternity, and unemployment.
adoption Benefit
Employer paysWeekly cap
NGN 0
Max duration
0 weeks
No statutory adoption leave or pay exists in Nigeria
Official source \u2197maternity Benefit
Employer paysMax duration
16 weeks
16 weeks maternity leave with full pay - 6 weeks before delivery and 10 weeks after delivery as per Labour Act
Official source \u2197parental Benefit
Employer paysWeekly cap
NGN 0
Max duration
0 weeks
No statutory parental leave beyond maternity leave exists in Nigeria
Official source \u2197paternity Benefit
Employer paysWeekly cap
NGN 0
Max duration
0 weeks
No statutory paternity leave or pay exists in Nigeria under current Labour Act
Official source \u2197sick Benefit
Employer paysWeekly cap
NGN 0
No statutory sick pay scheme exists in Nigeria. Sick pay is at employer discretion based on employment contracts and company policies.
Official source \u2197unemployment Benefit
Government paysWeekly cap
NGN 0
Max duration
0 weeks
No statutory unemployment benefit scheme exists in Nigeria
Official source \u2197EOR Intelligence
Manage leave compliance in Nigeria via EOR.
An Employer of Record administers all statutory leave and benefits on your behalf.
This guide is for informational purposes only and does not constitute legal advice. Leave entitlements in Nigeria are subject to change. Always consult a qualified local employment lawyer.
About This Guide
- \u2713 Sourced from official government publications
- \u2713 Updated monthly — always current rules
- \u2713 For guidance only — not legal advice
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