The Government of Sierra Leone, through the Ministry of Employment, Labour and Social Security, has issued a strong warning to employers across the country to comply fully with Section 25 of the Employment Act, 2023, on the protection and payment of workers’ End-of-Service/Gratuity Benefits.

In a public notice dated 16 September 2026, the Ministry reminded both public and private employers that they are legally required to establish separate End-of-Service/Gratuity Benefits Bank Accounts to safeguard funds intended for workers’ terminal benefits.

The Ministry said employers must also submit an annual status report on the account to the Commissioner of Labour and comply with prescribed arrangements governing the accounts. Employers are further prohibited from withdrawing funds from such accounts without prior written notice to the Commissioner.

According to the Ministry, these requirements are mandatory statutory obligations and are not optional measures. It therefore urged all employers to immediately review their existing End-of-Service/Gratuity Benefit arrangements and ensure full compliance with the law.

Related News

The Government warned that any employer or responsible officer who fails to comply with Section 25 commits an offence and, upon conviction, may face a fine of not less than 300 months of the national minimum wage, imprisonment for a term of not less than three years, or both.

For repeat offenders, the Ministry said the law also provides for the possible closure of the offending establishment, subject to the applicable statutory requirements.

The Ministry further announced that it will intensify monitoring and enforcement to ensure that workers’ End-of-Service/Gratuity Benefits are properly protected and that employers adhere to the provisions of the Employment Act, 2023.

It has therefore urged all employers to comply fully with Section 25, warning that defaulters will face the full consequences prescribed by law.