Laws in Nigeria ranging from the Trade Disputes Decree of 1976 to the amended Trade Unions Decree 4 of 1996 control the legal environment for labour in Nigeria.

In Nigeria it is common to interchange the terms "Acts" and "Decrees". Acts are laws that are drafted during civillian regimes while decrees are drafted during military regimes.

Relevant acts or decrees that affect the labour environment include:

• The Labour Act 21 of 1974 (deals with employer-employee relationships)

• The Trade Disputes Decree of 1976 (deals with resolving disputes between employers and workers)

• The Trade Union Decrees of 1978 (requires companies to recognise legal unions but forbids union membership)

• The National Minimum Wages Act 6 of 1981 (states national minimum wage requirements)

• The National Directorate of Employment Decree 24 of 1989 (established the national directorate of employment to grant loans to graduates seeking to start their own businesses)

• The National Salaries, Income and Wages Decree 99 of 1993 (requires comapnies to follow price, productivity, wage and income guidelines)

• The Trade Unions (Amendment) Decree of 1996 (strengthened the government's control of trade unions and reduced the number of recognised unions)

  Social Security

  The Nigeria Social Insurance Trust Fund was established in 1993 by Decree 73. It replaced the Naional Provident Fund.

  The Social Insurance fund covers all employees of companies registered in Nigeria under the Companies and Allied Matters Decree (1990) and all partnerships employing more than five people.

  Monthly payments of 2.5% and 5% of basic salaries are contributed to the fund by employers and pmloyees respectively.