This study investigates the impact of employee absenteeism on performance within the local government areas of Ondo State, Nigeria. It ascertains the level of absenteeism, examines the influence of working conditions and irregular salary payments on performance, and identifies the primary causes of absenteeism among local government employees. Data were collected through structured questionnaires administered to 592 respondents across three randomly selected local government areas: Owo, Akure North, and Odigbo. We adopted descriptive statistics and regression techniques to examine the relationships between absenteeism, employee performance, working conditions, and salary payments. Findings indicate a significant level of absenteeism, with older employees and those in specific departments showing higher absenteeism rates. Regression analysis reveals that both working conditions and irregular salary payments significantly impact employee performance. Positive working environments are associated with higher performance levels, while irregular salary payments contribute to financial stress and reduced motivation, leading to decreased productivity. The study also identifies key factors contributing to absenteeism, including employee habits, personal and family emergencies, health issues, and work-life balance. In the post COVID-19 context, the impact of absenteeism has been further worsened. The pandemic has exacerbated health concerns, disrupted working conditions, and caused financial instability, all contributing to higher absenteeism rates. Therefore, local governments must consider these new challenges when designing and implementing interventions. Enhanced safety protocols, flexible work arrangements, comprehensive health and wellness programs, equal distribution of palliatives, reliable and timely salary payment and provision of targeted employee training system are crucial in the post-pandemic era to mitigate absenteeism and boost employee performance. Department-specific interventions and robust monitoring and evaluation systems are also essential to address the unique challenges different departments face. Addressing absenteeism through targeted interventions can significantly enhance local government employee attendance and performance in Ondo state.