Annual & Sick Leave

Key Takeaways

  • Under PSR Rule 100203, annual leave entitlement is graded: GL 07 and above get 30 calendar days, GL 04-06 get 21 calendar days, and GL 03 and below get 14 calendar days.
  • The PSR leave year runs from 1st January to 31st December (Rule 100106), and leave not taken within the calendar year is forfeited — no accumulation is allowed (Rule 100205).
  • Annual leave may be taken in not more than two installments, and an officer qualifies for leave not less than six months after the previous leave (Rules 100203, 100205).
  • Under PSR Rule 070316, an officer who is not hospitalized may be granted a maximum of 42 calendar days of sick leave within any 12-month period; sick leave beyond 42 days is without pay.
  • A hospitalized officer may be granted up to three months (90 days) of sick leave in the first instance on the certificate of an approved Healthcare Provider (Rule 070318).
  • All leave periods except annual vacation are inclusive of Saturdays, Sundays, and Public Holidays; annual vacation is computed on calendar days only (Rules 100242, 100243).
Last updated: July 2026

Annual & Sick Leave

Quick Answer: Under the Nigerian Public Service Rules (PSR), annual leave entitlement is tiered by grade level — GL 07 and above earn 30 calendar days, GL 04-06 earn 21, and GL 03 and below earn 14 (Rule 100203). Sick leave is capped at 42 calendar days within a 12-month period for non-hospitalized officers, beyond which a Medical Board review is mandatory (Rule 070316). All leave is administered within a fixed leave year running 1st January to 31st December (Rule 100106).

Annual Leave Entitlement

The PSR grades annual vacation entitlement by officer cadre, reflecting the seniority principle that runs through the Rules. This tiered structure is one of the most frequently examined facts in the COMPRO CBT, and candidates should memorize the three bands.

Grade LevelAnnual Leave Entitlement
GL 07 and above30 calendar days
GL 04 – GL 0621 calendar days
GL 03 and below14 calendar days

Source: PSR Rule 100203 (PSR 2008 Edition, Chapter 10; reaffirmed in the PSR 2021 Revised Edition).

Key Conditions on Annual Leave

  • Leave year: The leave-earning year runs from 1st January to 31st December (Rule 100106).
  • Qualifying period: An officer qualifies for annual leave not less than six months after the previous leave within a leave-earning service year (Rule 100203).
  • Installments: Leave is normally taken at one time, but may be split into not more than two installments (Rule 100205).
  • No accumulation: Any leave not taken within the calendar year is forfeited. No officer is allowed to accumulate leave (Rule 100205).
  • Calendar days basis: Annual vacation is computed on calendar days only (Rule 100242).

Proportionate (Pro-Rata) Leave

New entrants and retiring officers receive leave proportional to months served (Rule 100211). For example, a GL 07 officer who served only six months of the leave year earns 15 calendar days; one who serves the full twelve months earns the full 30 calendar days. Any period under 30 days is not reckonable. An officer who joins mid-year is granted proportionate leave, and the proportionate leave allowance is based on the number of earned leave days (Rule 100212).

Sick Leave

Sick leave is governed jointly by Chapter 7 (Medical and Dental Procedures) and Chapter 10 of the PSR. It is the authorized absence of an officer from duty on account of ill-health, supported by a Healthcare Provider's certificate (Rule 070314/100216).

Sick Leave Thresholds

ScenarioMaximum Paid Sick LeaveGoverning Rule
Non-hospitalized officer42 calendar days in any 12-month periodRule 070316
Hospitalized officerUp to 3 months (90 days) in the first instanceRule 070318
Injury sustained on dutyFull emolument until discharged or invalidatedRule 070316(ii)
Beyond 42 days (non-hospitalized)Without pay; Medical Board review requiredRule 070316

Medical Certification Rules

Absence due to illness must be supported by an Excuse Duty Certificate, Light Duty Certificate, or Medical Certificate of Treatment from an authorized Healthcare Provider (Rules 070301, 070304). Reporting timelines are strict:

  • An officer receiving treatment within their duty post must report absence within 24 hours.
  • An officer receiving treatment outside the duty post must report absence within 48 hours.
  • The initial certificate period must not exceed 3 days unless the Healthcare Provider has personally examined the patient (then up to 7 days).
  • Extensions must not exceed 7 days each, with a maximum aggregate of 42 calendar days of sick leave on such extensions.

Sick Leave Flowing Into or Out of Annual Leave

An officer on vacation leave who is prevented from resuming duty due to ill-health (certified by a Healthcare Provider) may be granted an extension of leave (Rule 070315). Sick leave may also be granted at the expiration of annual leave, effectively extending the officer's absence on medical grounds.

The Leave Cycle and Inclusive Days

A recurring COMPRO trap concerns which leave types are inclusive of weekends and public holidays. Under Rule 100243, all leave periods — sick, casual, maternity, and others — are inclusive of Saturdays, Sundays, and Public Holidays occurring within the period. The sole exception is annual vacation, which is computed strictly on calendar days (Rule 100242). An officer who over-stays leave without acceptable excuse is regarded as absent without leave and without pay (Rule 100240), and dismissed officers are not entitled to any form of leave (Rule 100241).

Exam Tip

Candidates consistently confuse the 42-day sick leave threshold with the 90-day hospitalization threshold. Remember the pair: 42 days non-hospitalized, 90 days hospitalized, and beyond either, a Medical Board must determine whether the officer is permanently invalidated from service or granted further paid sick leave (Rule 070317).

Test Your Knowledge

Under PSR Rule 100203, what is the annual leave entitlement of an officer on GL 09?

A
B
C
D
Test Your Knowledge

Under PSR Rule 070316, what is the maximum aggregate sick leave a non-hospitalized officer may be granted within any 12-month period before losing pay?

A
B
C
D