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The short answer
Pay site workers against a daily attendance register, at agreed rates written down before work starts, and at intervals of no more than a month as the Labour Act requires. Casual workers are covered by the Employees' Compensation Act from their first day, so the employer's 1% of monthly payroll to NSITF should include them.
A building site can have a different crew every week: labourers hired at the gate, masons and iron benders brought by a foreman, carpenters for the roof, and a security man at night. Most are paid daily or weekly, often in cash, often through the foreman. That is where wages go missing, disputes start and injuries become expensive. A few records and rules make site pay manageable.
Agree rates before work starts
Rates for site labour vary by trade, city and season, and no official schedule exists for private sites. Write down the rate for each worker or gang before the first day: per day, per task (for example per square metre of blockwork) or per week, and what it includes (food, transport, tools).
| Trade (example daily rates only) | Example rate (₦ a day) |
|---|---|
| General labourer | 7,000 |
| Mason or bricklayer | 15,000 |
| Iron bender | 14,000 |
| Carpenter | 15,000 |
| Night security | 6,000 |
These figures are illustrations, not market rates. Agree your own with each worker or foreman.
Minimum wage
The national minimum wage is ₦70,000 a month, under the 2024 amendment signed on 29 July 2024. SCP Law's summary notes that the Act's exemptions, carried over from 2019, include part-time and commission workers, establishments with fewer than 25 employees and seasonal agricultural workers. A full-time site worker on a larger contractor's books should not earn less than the minimum.
Keep an attendance and pay register
The Labour Act requires wages to be paid at the end of each agreed period, at intervals not exceeding one month (section 15), and requires employers to keep wage records and a record for each worker, including name, address, date of engagement and NSITF number, for three years (section 75). Even for casual workers, keep:
- a daily attendance sheet, signed by the site supervisor, showing who worked and for how long;
- a weekly pay sheet built from attendance, showing rate, days, gross pay, any deductions and net pay;
- each worker's name, phone number, next of kin and, where possible, bank account;
- the worker's signature or thumbprint, or a bank transfer reference, for every payment.
Deductions are limited. Section 5 of the Labour Act prohibits deductions for fines, and caps total deductions in a month at one third of that month's wages. Advances on wages are capped at one month's pay and cannot carry interest.
Worked example: one week's site payroll
Example, using the illustrative rates above, for a six-day week:
| Workers | Rate (₦) | Days | Pay (₦) |
|---|---|---|---|
| 6 labourers | 7,000 | 6 | 252,000 |
| 2 masons | 15,000 | 6 | 180,000 |
| Total for the week | 432,000 |
Over four such weeks, payroll is ₦1,728,000. The Employees' Compensation contribution at 1% of monthly payroll would be ₦17,280.
Injuries and Employees' Compensation
Construction sites are dangerous, and an injured casual worker is the employer's problem. NSITF says the Employees' Compensation Act 2010 is a no-fault scheme covering public and private employees, including contract, casual and outsourced workers and apprentices, from day one. Employers contribute 1% of total monthly payroll through NSITF's online portal. After an accident, the employer files a notification of accident form with medical reports and, where relevant, a police report. NSITF also says that a registered, contributing employer is protected from civil suits over covered injuries.
- Register the company with NSITF and include site labour in the payroll you declare.
- Keep a first aid kit and an accident book on every site.
- Record every injury the same day: who, when, how, witnesses.
- File the notification with NSITF promptly and keep copies.
Cash, transfers and foremen
Paying the whole gang through a foreman is common but risky: you cannot prove what each worker received. Where workers have bank accounts, pay each one directly by transfer; the transfer reference is the receipt. Where cash is unavoidable, pay in person against the pay sheet, with a second person present and each worker signing. The Labour Act allows payment in legal tender, or by cheque only with the worker's prior written consent; if you pay by transfer, agree it with each worker in writing. Large cash sums are also capped: the Money Laundering Act 2022 bars cash payments above ₦10,000,000 by a body corporate except through a financial institution.
Workers who stay on the same site month after month may become regular employees in law. See when casual work becomes permanent, our general guide to paying casual and daily-paid workers, and NSITF registration and remittance.
Keep the attendance sheets, pay sheets and transfer records together by week and by site, so that the cost of labour on each job can be checked against the budget and the contract price.
Where Pryme fits
On a Pryme Business Account, the Finance agent can turn the week's attendance into a payment list for review; a person approves anything above the ceiling you set, and each payment is recorded against the worker. For the wider picture, see cash flow for a construction company.
Questions people ask
How much do site labourers earn per day in Nigeria?
There is no official rate for private sites; it varies by trade, city and season. Agree a written rate with each worker, and make sure full-time staff are not paid below the ₦70,000 monthly minimum wage where it applies.
Are casual workers covered by NSITF?
Yes. NSITF says the Employees' Compensation Act covers contract, casual and outsourced workers from their first day.
Can I deduct money from a worker's wages for damaged tools?
Only within the Labour Act's limits: no deductions for fines, a reasonable deduction for wilful damage only with a labour officer's prior consent, and no more than one third of a month's wages in total.
Should I pay site workers through the foreman?
It is safer to pay each worker directly, by transfer where possible, so you can prove what each person received.
Sources
- Employees' Compensation, NSITF · accessed Oct 2026
- Labour Act Cap L1 LFN 2004 (PLAC) · accessed Oct 2026
- The 2024 Minimum Wage Act: a closer look, SCP Law (31 Jul 2024) · accessed Oct 2026
- Falana: CBN cash withdrawal policy illegal (quotes MLPPA 2022 s.2), TheCable (12 Dec 2022) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.