Under Section 18 of the Labour Act, the statutory minimum annual leave for workers covered by the Act is six working days after 12 months of continuous service, with full pay.
For young workers under 16, including apprentices, it rises to at least 12 working days.
Six days is a floor, not a norm
Most formal employers in Nigeria offer considerably more — commonly 15 to 25 days — through contract or policy. The statutory minimum is unusually low by international standards and rarely reflects market practice.
Deferral and the "use it or lose it" question
Section 20 permits deferral of leave by mutual agreement for up to 24 months.
But the NICN's position on forfeiture has become clear: a blanket use-it-or-lose-it policy is legally precarious.
The principle established in recent rulings is this: if an employer operationally prevented you from taking leave — kept you in the office, denied requests, ran continuous critical projects — you retain the right to that leave. Either to take it later, or to receive the cash equivalent at termination, calculated at your final monthly salary rate.