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Understanding the Minimum Wage and Compensation Laws in Nigeria

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Atlas Team

Atlas helps innovative companies like yours to expand, onboard, manage and pay international teams in 160+ countries.

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Published: 11 Oct 2024

As of July 2024, Nigeria’s minimum wage is NGN 70,000 per month for all eligible employees. This is equivalent to GBP 33.02/ USD 43.19.

The National Minimum Wage Act mandates that the minimum wage be reviewed every three years to keep up with economic conditions, such as inflation, cost of living, and the overall economic environment in Nigeria.

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Penalties for Non-Compliance

Employers who fail to pay the mandatory minimum wage face legal repercussions. If found guilty, an employer may be fined up to NGN 20,000. This is equivalent to GBP 9.43/ USD 12.34.

Additionally, in the case of a continuing offense, a daily fine of NGN 1,000 may be imposed until the employer complies with the minimum wage requirements. This is equivalent to GBP 0.47/ USD 0.62 per day.

Exemptions from the Minimum Wage Law

Certain establishments are exempt from paying the national minimum wage. These include:

  • Establishments with fewer than 25 employees: Small businesses are excluded from the minimum wage requirement.

  • Part-time employees: Workers employed for fewer than 40 hours per week are exempt from the minimum wage provisions.

  • Commission-based or piece-rate work: Businesses where employees are paid through commissions or based on the amount of work they complete (piece-rate) are also exempt.

  • Seasonal employees and crew members: Seasonal workers, particularly those in industries like agriculture, as well as seamen or aircraft crew members, are not covered by the minimum wage law.

Transport Allowance for Employees

Under Nigerian law, employers are required to provide free transportation or a transport allowance to employees who need to travel 16 kilometers or more from their regular place of work to another site. If an employer provides a vehicle or vessel for this purpose, it must be maintained in good sanitary condition and must not be overcrowded.

Implications for Employers

  • Mandatory Compliance: Employers must ensure that all eligible employees are paid at least NGN 70,000 per month, effective from July 2024.

  • Transportation Obligations: Companies must provide free transport or a transport allowance to employees who travel more than 16 kilometers from their usual work location.

  • Mitigating Risks of Non-Compliance: Employers should ensure they are fully informed about the regulations surrounding the minimum wage and transport allowances.

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