Freetown, September 16, 2026 — The Ministry of Employment, Labour and Social Security has issued a stern warning to employers across Sierra Leone to comply fully with Section 25 of the Employment Act, 2023, particularly provisions relating to workers’ End-of-Service and Gratuity Benefits.

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

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

The Ministry emphasised that the requirements under Section 25 are mandatory statutory obligations and not optional measures, urging all employers to immediately review their existing End-of-Service and Gratuity Benefit arrangements to ensure compliance with the law.

The notice warns 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. In cases involving repeat offenders, the law may also provide for the closure of the offending establishment, subject to statutory requirements.

The Ministry said it will intensify monitoring and enforcement to ensure that workers’ End-of-Service and Gratuity Benefits are properly protected. It has therefore urged all employers to comply fully with the Employment Act, 2023, warning that defaulters will face the consequences prescribed by law.