Payroll and HR

Employee Leave Management: Policies, Approvals and Calendars

How to write a leave policy, set up leave types, route requests for approval and see who's away, for growing teams in Nigeria. Includes the Labour Act minimums and a sample policy.

Illustrative example with fictional data.

Leave looks simple until December. Then three people from the same team want the week before Christmas, nobody can remember whether Tunde carried over days from last year, and the approval is somewhere in a WhatsApp thread. Good leave management settles these questions in advance, so each December is just a calendar.

This guide covers the three parts that matter: the policy, the approval route and the calendar.

Part 1: The policy

A leave policy answers every question before someone has to ask it. Start from the legal floor, then decide what you offer above it.

The Labour Act sets minimum entitlements in Nigeria, including:

  • Annual leave: at least 6 working days of paid holiday after 12 months of continuous service (section 18).
  • Maternity leave: at least 12 weeks, with at least 6 of those weeks after the birth (section 54).

Two cautions. First, the Labour Act applies to "workers" as it defines them (broadly, manual and clerical staff), so its coverage of other employees is narrower than many people assume. Second, sources differ on some details, such as pay during maternity leave and whether maternity leave and annual leave in the same year affect each other. Most employers' policies and contracts are more generous than the statutory minimum anyway. Treat the Act as a floor, put your actual entitlements in writing, and have an employment lawyer review the policy.

Several states, and the federal public service, have their own rules for public servants. If you work with government agencies, don't assume their leave rules apply to you.

Decide your leave types

Keep the list short and unambiguous. A typical set for a growing business:

Leave type Typical entitlement Paid? Notes to decide
Annual 15–20 working days Yes Accrual or upfront? Carry-over limit?
Sick Per policy, with a medical certificate after 2 days Yes When is a certificate needed?
Maternity 12 weeks minimum; many offer 16 Per contract Pay terms; return-to-work plan
Paternity Often 5–10 working days Usually Not a general statutory right for private employers that we could confirm; set it in policy
Compassionate 3–5 days Yes Which relationships qualify
Study / exam Per exam Varies Linked to approved courses only?
Unpaid By agreement No Effect on pension, PAYE and pay

The entitlements in that table are common practice, not legal requirements. Choose your own and write them down.

Answer the awkward questions now

  • Accrual or upfront? Does a new starter get 20 days on 1 January, or earn them month by month?
  • Carry-over: how many unused days can roll into next year, and do they expire?
  • Public holidays: they don't count as annual leave. Say so.
  • Notice: how far ahead must annual leave be requested? Two weeks is common.
  • Blackout periods: month-end, audit season or your busiest trading weeks.
  • Payroll impact: how unpaid leave is deducted, and who tells payroll.

Part 2: The approval route

A leave request is a small decision with a big knock-on effect: cover, deadlines, payroll. It deserves a clear route.

One approver, defined by structure. Each employee's leave goes to their line manager. If the manager is away, a named deputy approves. "Ask whoever is around" is how two people end up approved for the same week.

Approve with the calendar open. The manager should see who else is away before saying yes. Approving blind is the most common cause of December clashes.

Decline with a reason. "Declined: Chiamaka is already away 21–24 December; can you take 28–31?" keeps the conversation moving.

Leave a record. Every request, approval and decline should be timestamped, with the approver's name. When someone disputes their balance in November, the record settles it. The same principle runs through every approval workflow.

A request, start to finish

  1. Aisha Bello requests 5 days of annual leave, 15–19 December, with a note: "Family wedding in Abeokuta."
  2. Her manager, Tunde Bakare, gets the request. The calendar shows one other person from the team away on 18 December.
  3. Tunde checks cover, approves and adds a note: "Approved. Bola covers payroll queries."
  4. Aisha's balance updates from 14 to 9 days. The team calendar shows her as away.
  5. If any of the days were unpaid, payroll would see it before the December run.

Part 3: The calendar

The team calendar is the part people use every day. It answers "who's in on Friday?" without a meeting.

What a useful leave calendar shows:

  • Everyone in the team, on one screen, by week or month;
  • approved and pending leave in different styles, so a pending request is visibly not yet a decision;
  • clashes: two people with the same skills out at once;
  • public holidays, so nobody books leave across them by mistake.

The calendar also makes the policy visible. When the team can see that the week before Christmas is already half booked, people plan earlier, and fewer requests are declined.

The spreadsheet problem

Many businesses run leave on a spreadsheet: one tab per year, one row per person, with balances updated by hand. It works for ten people. At thirty, it breaks in predictable ways:

  • balances drift because someone forgets to update a cell;
  • managers approve by chat, so the spreadsheet doesn't know;
  • nobody can see the calendar except whoever owns the file;
  • unpaid leave reaches payroll late, or not at all.

If that sounds familiar, our list of signs you've outgrown spreadsheets is worth a read.

A leave management checklist

  • A written policy covering every leave type, with entitlements at or above the Labour Act minimums
  • Accrual, carry-over, notice and blackout rules decided
  • An approver and a deputy for every employee
  • Requests, approvals and declines recorded with a timestamp and a name
  • A shared team calendar showing approved and pending leave
  • Unpaid leave flowing to payroll before the run
  • Balances employees can check themselves
  • The policy reviewed by an employment lawyer

How Flux helps

Flux Leave Management covers the full loop: leave types and policy configuration, employee requests through "My leave", manager approvals, and a team leave calendar. Employees see their own requests, managers approve with the calendar in view, and every decision is recorded. Leave works alongside HR & Self-service and Payroll. Flux doesn't do biometric attendance or shift scheduling. It's built for leave, and for the approvals around it.

This article is general information about Nigerian tax and employment rules as we understand them on 02 November 2026. It isn’t legal, tax or financial advice. Rules and rates change, and your situation may differ, so confirm with a qualified adviser or the relevant authority before you act.

Sources

  1. Frequently asked questions: employee leave in Nigeria · DLA Piper Africa · accessed 02 November 2026
  2. Labour Act, section 54 · Jurist.ng · accessed 02 November 2026
  3. Maternity and Work · WageIndicator Foundation (Nigeria) · accessed 02 November 2026

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