Nigeria's national minimum wage is ₦70,000 per month, set by the National Minimum Wage (Amendment) Act 2024 and still the legal floor as of July 2026.
The minimum wage is the lowest monthly pay an employer covered by the Act can legally offer a full-time worker. It was raised from ₦30,000 to ₦70,000 in 2024 after negotiations between the federal government and organised labour.
Two details employers often miss:
- Small employers are exempt. The Act does not apply to employers with fewer than 25 employees. A 10-person business is not legally bound by the ₦70,000 floor, though paying below it makes hiring and retention hard, and many states and clients expect it as a baseline.
- It's a gross figure. The ₦70,000 is before deductions. An employee on exactly ₦70,000 will take home slightly less after pension, though at that level, PAYE is minimal or zero because the first ₦800,000 of annual income (after deductions) is tax-free under the 2026 rules.
Nigerian example: a Kano retail business with 30 staff must pay every full-time worker at least ₦70,000/month. Its neighbour with 12 staff is technically exempt, but advertises ₦70,000 anyway to compete for the same workers.
What's next: the next statutory review is due in 2027. Labour unions demanded ₦154,000 in March 2026, but that is a demand, not law, ₦70,000 remains the figure until an Act changes it.
Preview take-home pay at any salary level with the free calculator, and see what comes off a salary in statutory deductions in Nigeria.