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The short answer
Nigerian law does not set a fixed premium rate, such as double time, for working on a public holiday. The Public Holidays Act says no one can be compelled to do on a public holiday what they could not be compelled to do on a Sunday, so holiday work and any extra pay depend on the contract, a collective agreement or company policy.
What the Public Holidays Act actually says
The Public Holidays Act lists the days kept as public holidays throughout Nigeria in its Schedule, lets the President declare special national holidays and lets a State Governor declare holidays within that state. The section that matters for employers is short: "No person shall be compellable to do any act on a day appointed ... to be kept as a public holiday which he would not be compellable to do on a Sunday."
That is a protection against compulsion, not a pay rule. The Act says nothing about double pay, time and a half or a day off in lieu. It also has rules for holidays that fall at weekends: if a holiday falls on a Saturday or Sunday, no substitute weekday is given, but if two holidays fall on a Sunday and Monday, only the Monday is kept. In practice the Federal Government announces the dates each year, especially for the Muslim festivals whose dates depend on the moon, so check the official announcement rather than a calendar printed months earlier.
Where the Labour Act comes in
For workers covered by the Labour Act (manual and clerical workers, broadly), three provisions shape holiday working:
- Section 13 leaves normal hours to agreement or collective bargaining and treats hours beyond them as overtime. Whether a holiday shift counts as overtime depends on how your contract defines normal hours.
- Section 13(7) gives one rest day of at least 24 consecutive hours in every seven days. If you cut it, you must give time off within 14 days or pay overtime rates instead.
- Section 17 requires an employer to provide work or pay on every day except rest days and public holidays. Read the other way, the Act assumes public holidays are not ordinary working days.
Managers and professionals fall outside the Act's definition of worker, so their position rests on their contract alone.
So do you have to pay extra?
Not by statute. You have to pay extra if your contract, handbook, collective agreement or settled practice says so. Many Nigerian employers in retail, hospitality, health and security pay a holiday premium or give a day off in lieu because they need people to work and cannot compel them. If you have paid a premium every Christmas for years, staff may argue it has become an implied term, so change a long-standing practice only with notice in writing.
Worked example: three ways to reward a holiday shift
Example only. A shop assistant earns ₦120,000 a month for 26 working days, so a day's basic pay is about ₦4,615 (₦120,000 ÷ 26).
| Policy | What the employee gets for working the holiday | Extra cost to the business |
|---|---|---|
| Normal pay only, holiday counted as a working day | ₦4,615 within the monthly salary | ₦0 |
| Time and a half | ₦4,615 + ₦2,308 premium | about ₦2,308 |
| Double time | ₦4,615 + ₦4,615 premium | about ₦4,615 |
| Day off in lieu | A paid day off within an agreed period | One day's cover |
Premiums are taxable pay and go through PAYE like any other earnings; see the 2026 PAYE bands.
What to put in writing
- Say whether the business opens on public holidays and which roles may be rostered.
- State the reward: premium rate, day off in lieu, or both, and how soon the day off must be taken.
- Say that holiday work is voluntary unless the role is essential, and how the rota is shared.
- Cover state-only holidays if you have branches in more than one state.
- Keep a record of who worked and what was paid.
Rostering holiday shifts fairly
Because no one can be compelled, the practical question is how to staff the days you must open. Businesses that do this well usually agree the holiday rota early in the year, rotate the main festivals so the same people are not always on duty at Christmas or Sallah, and let staff swap shifts with a manager's agreement. Where a role is essential, such as a security guard or a nurse, say so in the contract from the start rather than at short notice.
Religious festivals add one more wrinkle. The Act provides that where a holiday declared for a religious festival turns out not to be the actual day the adherents celebrate it, they may take time off work on the actual day. If the moon moves Eid by a day, staff observing it may be entitled to that day too, and a rota that assumes the announced date may need changing.
Holidays that fall on a rest day
Under the Act, a holiday that falls on a Saturday or Sunday is not moved to a weekday unless the government declares a substitute. For a business whose staff work Monday to Friday, that holiday simply passes. For a business open seven days a week, the holiday may land on an employee's normal working day or their rest day; your policy should say whether a holiday that falls on someone's rest day earns anything extra. Most do not, but whatever you decide, apply it consistently.
Where Pryme fits
Holiday premiums can be added as a separate line in Pryme payroll, so staff see what they were paid for the shift. The Finance agent prepares the payroll run for a person to approve, and the record of each line stays in the business account. See also whether there is a legal salary payment date.
Questions people ask
Is public holiday pay double in Nigeria?
No law requires double pay. Any premium comes from the contract, a collective agreement or company policy.
Can my employer force me to work on a public holiday?
The Public Holidays Act says no one can be compelled to do on a public holiday what they could not be compelled to do on a Sunday. Your contract decides what that means for your role.
If a public holiday falls on Saturday, do we get Monday off?
Under the Act, no substitute day is given for a holiday on a Saturday or Sunday, unless the government declares one.
Do state public holidays apply to private companies?
A Governor can declare a public holiday within the state. Whether staff are paid extra for working it depends on the contract.
Sources
- Public Holidays Act, Laws of the Federation of Nigeria 2004 (PLAC) · accessed Oct 2026
- Labour Act (Chapter 198 LFN 1990, now Cap L1 LFN 2004), full text · accessed Oct 2026
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