Absenteeism is a serious problem for administration because it includes heavy additional expenses. Absenteeism delays planning, production, efficiency and functioning of the organization. In fact high rates of absenteeism affect an organisation state of health and also supervisory and managerial effectiveness. This research is all about factor of absenteeism at Majlis Perbandaran Sepang. Basically, the main objective of this study is to determine the relationship and the most influential factor between health condition, unhealthy working condition and also workplace distance with absenteeism. Based on this research there are only 210 respondents from 460 employees at Majlis Perbandaran Sepang. Quantitative research is being used as to answer the research question and research objective. Purposive sampling technique is carried out to identify the most influential factor that contribute to absenteeism. Based on this research health condition shows the most significant relation that contribute to absenteeism in Majlis Perbandaran Sepang. Therefore, several recommendations are provided in order to reduce absenteeism which can make organization have a better performance and productivity.