Challenges of national minimum wage implementation in Nigeria: the Kwara state civil service experience

National minimum wage implementation across the Nigerian civil service has always been problematic and filled with different challenges resulting in industrial conflict. The research work explored the main thrusts of challenges of national minimum wage implementation in Kwara State Civil Service. The research used mixed methods (quantitative and qualitative) and data were generated both from primary and secondary sources. While the population of civil servants in the MDAs in Kwara state was 40347and the sample size for the study was 400 using Taro Yamane formulae, and a simple percentage was utilised for the quantitative data analysis. Findings revealed that insufficient funds and among others were never a constraint to the implementation of the national minimum wage as claimed by the state government. Aside from federal government allocation to the state, the Kwara state government generated N9.5 billion in the first quarter of 2021, also Kwara state benefitted from value-added tax (VAT) that was increased from 5% to 7.5%. The Paper concluded that the unwillingness and insincerity of political officeholders usher barriers to the implementation of the national minimum wage. The paper recommended that the punishment in Nigeria's extant minimum wage law was immaterial and ought to be reviewed.