Employers operating in Madagascar must comply with the provisions set out in Law No. 2024-014 establishing the Madagascar Labour Code, which defines statutory leave entitlements for employees.
The legislation provides detailed guidance on annual leave accrual, family-related leave, maternity and paternity leave, and other forms of authorised absence. Understanding these entitlements is essential for ensuring compliance with local labour requirements.
Under Article 125, employees are entitled to paid annual leave of 2.5 calendar days for each month of actual service.
For the purposes of calculating service, Article 126 defines one month of actual service as four weeks or 24 working days.
Certain absences are still considered periods of actual service for leave accrual purposes. These include:
The right to paid leave expires after three years if it is not used, in accordance with Article 129.
Employees must receive a leave allowance for the duration of their annual leave. Under Article 131, this allowance must be at least one-twelfth (1/12) of the employee’s remuneration received during the twelve months preceding the leave.
Remuneration includes salary and other elements of compensation, including benefits in kind where applicable, but excludes expense reimbursements.
The allowance must be paid before the employee departs on leave, unless both parties agree otherwise in writing.
Where employment ends before all accrued leave has been taken, the employee is entitled to compensatory payment for the outstanding leave balance.
Female employees are entitled to 14 consecutive weeks of paid maternity leave under Article 143.
Of this period, eight weeks following childbirth are mandatory. The leave may be extended by an additional four weeks if medically certified.
During maternity leave:
If the employee is not covered by social security, the employer must pay the full salary.
Under Article 134, an employee whose spouse gives birth is entitled to three days of paid paternity leave.
Employees suffering from a long-term illness requiring more than six months of work stoppage may receive an allowance based on provisions set out in the Social Protection Code and its implementing regulations, as provided under Article 33.
The Labour Code also provides for additional forms of authorised absence, including:
Exceptional leave for family events: Employees may take up to 10 days per year, although the legislation does not specify whether this leave is paid.
Hospitalisation of a child: Employees may take leave for up to two months when a child is hospitalised.
Hospitalisation of a spouse: Leave of up to 15 days may be taken for the hospitalisation of a spouse.
Education and training leave: Employees are entitled to 12 working days of leave per calendar year for education or training, excluding travel time. This leave is paid by the employer, who must continue paying the employee’s basic salary and other benefits not linked to attendance or productivity.
If this article raised questions or highlighted areas you’d like to understand better, let’s talk.Our team can walk through the details, implications, and practical considerations for your business.
