The National Salaries, Incomes & Wages Commission (NSIWC) was established by Act 99 of 1993
Its creation was based on the recommendations made at various times by ad-hoc Commissions or Panels set up by Government from time to time since 1960, to deal with issues relating to salaries and wages of Nigerian workers. The implementation of the recommendations of such ad-hoc bodies were never fully carried out to enable workers derive full benefits of their work. Consequently, the Udoji Commission on the review of the Public Service (1972 – 1974) recommended that a permanent body be constituted to inter alia, take care of annual reviews of wages and salaries in the Public Service.