American International Journal of Supply Chain Management

Vol. 1, No. 1; 2020

Published by American Center of Science and Education, USA

Salaries and Wages Management: An Instrumental Tool for

Effective Development of Civil Servants’ Performance in Cross
River State, Nigeria

Augustine Augustine Ele

Department of Business Management
Faculty of Management Sciences
University of Calabar
Calabar- Nigeria, Pmb 1115
E-mail: [email protected]

Lawrence Linus Makama

Department of Business Management
Faculty of Management Sciences
University of Calabar, Calabar- Nigeria
E-mail: [email protected]

Anono Vitien Auquasama

Department of Business Management
Faculty of Management Sciences
Ebonyi State University, Abakaliki, Nigeria
E-mail: [email protected]

Abstract
The tremendous delayed in the payment of salaries and wages to civil servants in Cross River State is an imperative
challenge crushing and knocking down the corporate as well as workers’ performance of ministries, institutions and
agencies in the system. Salaries and wages structure are always established haphazardly and arbitrarily. This results
in salaries and wages inequities, which are the most dangerous sources of friction, conflict and low morale in
organizations. It has also created negative attitudes of workers towards their jobs and responsibilities in
organizations. This study adopted survey research design. The population 1206 which consist of the various workers
of the Cross River State Civil Service Commission that cut across ministries, agencies, institutions and other
parastatals. Simple random sampling technique was applied through the use of Taro Yamane formula in determining
the sample size of 234 respondents. Primary data was collected through the use of a structured questionnaire using 4
points Likert scale of strongly agreed (4), agreed (3), and disagreed (2), strongly disagreed (1). The data analysis
technique used for the study was linear regression model, including ordinary least square and analysis of variance
(ANOVA) through SPSS version 20, to test the hypotheses. The study revealed that salaries and wages management
significantly influence the development of organizational performance of the Cross River State ministries, agencies
and institutions. Early payments of salaries and wages have a significant influence on organizational performance in
the state. The amount of salaries and wages paid also has a significant effect on workers’ involvement, loyalty and
commitment of the state. Salaries and wages structure also have a significant influence on organizational job
satisfaction of the state. Salaries and wages management also contributes to workers’ motivation and morale in the
state. The study recommended that management as well as administrators of the various ministries and institutions
should ensure that their workers are financially satisfied at when due in their payment of wages and salaries, if they
are to be motivated, committed and loyal, satisfied on the job performance and productivity. This is because
financially satisfied workers will be more motivated, productive, engaged and emotionally attached to the
organizational jobs.

Keywords: Salary, Wages, Civil servants, Cross River State, Nigeria.

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1. Introduction
The ability of many organizations to attract and retain employees is a function of how much they pay, when they pay
and how they pay them. The salaries and wages of many workers in a growing economy like Nigeria are the
mainstay and source of sustenance of workers, the early or prompt payment of which may serve as motivation to
them. Thus, salaries and wages may determine the degree of satisfaction employees derive from the job and the
extent of their performance. Many scholars are divided on whether salaries and wages are key determinants of
employees’ performance and job satisfaction (Christen, Iyler & Soberman, 2006; Sharma & Bajpai, 2011). They
however tend to agree that pay dissatisfaction undermines employees’ contributions to organizations and
consequently affect their performance at regular interval (Manafi, Gheshmi & Hojabri, 2012). For effective
maintenance and attraction of a workforce, organizations must adequately pay its employees. These employees pay
consideration involves the concept of compensation and the practice of good salaries and wages administration in an
organization (Inyang & Akpama, 2002).Salaries are fixed compensations paid to workers or employees on a regular
basis, say yearly, quarterly, monthly or even weekly. This is compensation or money paid to a worker at regular
intervals for performed services. But, wages are money paid to hourly-rated workers or casual workers.
Many state civil servants in Nigeria as well as local governments have grumbled over pay dissatisfaction
due to poor salaries and wages administration over the years. It has either been fighting for low pay or delay in
payment of remunerations. Often, salaries of workers are paid days or weeks into the following month and benefits
are delayed to the dismay of the expectant workers. This malady is common among both private and public
organizations in Cross River State. In public organizations reasons for this are frequently hinged on late budget
passage, delay in preparation of pay vouchers, no cash backing to pay voucher and delay in revenue allocation. In
private organizations it is an outcry especially in un-unionized organizations. Cross River state has a long history of
salaries and wages crises, dominated by delayed salaries payment predominantly within military era and the present
democratic government of the state (1979 – 2018). With the reinstitution of democracy, the situation has slightly
shifted from prolonged salaries and wages delays to struggle for salaries and wages increments (Sharma & Bajpai,
2011). Yet traces of delay in payment of salaries and wages are still observed in local government and state
ministries, their agencies and departments especially Cross River State Local Government Commission are victims
of this circumstance.
During the administration of Donald Duke much industrial unrest were witnessed owing to trade unions
agitation for pay increases and against hike in pump prices of premium motor spirit (PMS). These culminated in
several strike actions and led to wage reviews in 2000, 2007, 2010-2015. On assumption of office Senator Liyel
Imoke discovered severe frauds and delays in the payment of workers’ remunerations and ordered that salaries and
wages need to be paid electronically through banks. The management as well as the administrative processes
including banks’ lead-time also contributed to delay of workers’ salaries and wages. The situation was the same
with budget passage. This is because they are no good control mechanism in the management of salaries and wages
in the accountant general office of the state. For many decades, national and states budgets are passed months into
the budget year. In fact it was only in 2013 budgetary year that national budget was passed before the beginning of
the budget year. This does not allow the release of funds to pay workers’ salaries and wages within the expected
period.
Recently, many agencies and institutions such as College of Health technology, Cross River University of
Technology, Local Government Commission Calabar loaned funds to pay workers’ salaries that was delayed owing
to poor allocation to the institutions and agencies and late budget passage in the state. In spite of the impoverished
condition of majority of the Cross River State workers, they are compelled to wait many days as well as months
after their due dates to collect their pay slips specifically local government employees. Even when funds are
released by federal government for payment of salaries, many top executives in public organizations would hold on
to the funds for personal gains before they are released to workers (Manafi, Gheshmi & Hojabri, 2012). In private
sector, top executives’ pay for supplies at the detriment of workers’ salaries (Earl & Sabirianova, 2002). Yet delay in
payment of wages and salaries are not an offence in Cross River State, especially the local government employees
because there are no legislations criminalizing it.
Idehen (2011) stressed that the damages delayed and unpaid salaries and wages do to stunt organizational
performance, growth and development process cannot be easily quantified. In countless workplaces across the
world particularly in developing economies, where cost of living is relatively high, standard of living low and more
than 80 percent of their workforces categorized within physiological needs group, good salaries and wages
management as well as administration and pay satisfaction accounts to a very significant extent employees’ job
satisfaction and performance in an organization (Echu, 1997). Also, regular payment of wages and salaries and pay
satisfaction may be instrumental for industrial peace owing to the tension it arouses when it is delayed or unpaid.
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Many of the industrial actions in Cross River State, specifically health workers and local government workers are
traceable to poor salaries and wages management and pay dissatisfaction (Iduh, 2010).
When salaries and wages are owed, workers get easily distracted and turn their attention to anything that
would supply the gap created by the delay. Many female workers divert their attentions to petty office trading while
the male workers increase their engagement in unionism and truancy. The study of Sharma and Bajpai (2011) found
that dissatisfaction in paying salaries and wages decreases employees’ job satisfaction, motivation and performance
and increases absenteeism and turnover rates. Conversely, satisfaction in pay increases employee morale, loyalty
and performance (Wagner, 2010; Agburu, 2012). Also, a survey conducted by Okafor (2011) on employees’ morale
revealed that Nigerian workers are more aggressive in the slightest default in payment of wages and salaries, and
they usually take it out on performance. Noticeable signs of dissatisfaction are usually observed in decline in
productivity, decrease in loyalty and commitment, increase in absenteeism and turnover rates. This can be argued
that delay in payment of salaries and wages has negative and ripple influence and effect on organizational
performance and workers’ productivity in Cross River State. Therefore, this study seeks to examine salaries and
wages management as an instrumental tool for organizational performance development.

2. Statement of the problem

Salaries and wages management is one of the personnel challenges in competitive and modern organizations or
corporations in Cross River State. Delay in payment of workers’ salaries and wages is not uncommon in Cross River
State ministries, institutions and agencies predominantly health workers and local government workers.
Remunerations of workers are usually paid days or weeks, 4-6months into the following months, and the expectant
workers get fidgety, agitated and put up negative attitudes and behaviors that may be considered counter- productive
in the organization. This is because salaries or wages serve as a means of earning income for employees.
Unfortunately for most organizations, salaries and wages structure are always established haphazardly and
arbitrarily. This results in salaries and wages inequities, which among the most dangerous sources of friction,
conflict and low morale in organizations. But an organization can minimize these inequities through proper salaries
and wages management- maintaining a well systematic procedure for establishing a sound compensation structure
for employees to be well remunerated.
The usually enhanced remuneration paid to the civil servants, have been rendered inadequate by the high
rates of inflation pervading the economy in Cross River State over the years. The civil and public services have
witnessed a lot of neglect which has led to a drop in internally generated revenue as well as salary and wages
efficiency of both civil and public servants. Though, employers will impact positively on the employees’ morale and
subsequently induce their performance as a result of regular payment of salaries and wages as when due. This work
is set to solve the problems of salaries and wages management in Cross River State especially health workers and
local government workers. This will go a long way in improving ministries, institutions and agencies’ performance
and hence lead to higher productivity when salaries and wages are paid regularly and when due. From the above
discussion, it shows that if workers’ salaries and wages are equitable it will enhance the management of the
organizations as well as the employees in the civil service commission. The problems of salaries and wages not paid
as at when due, salaries and wages increment etc need to be solved through good salaries and wages management
and administrative policy. There need to be no delay on annual leave, maternity leave, transport allowance, housing
allowances, and medical allowances.
Inadequate/poor salaries and wages management will lead to delay in payment to civil servants in the Cross
River state, which means that they may not be able to fend for themselves and their families since many of the
employees are low income earners and have no alternative sources of income. When salaries and wages are delayed
due to lack of good or poor management system, civil servants cannot delay in feeding their families or delay the
purchase of essential needs including payment of rent. As instrumental techniques for organizational performance
development as well as official productive efforts and are diverted, employees’ motivation, job satisfaction, loyalty,
commitment and overall performance may be affected, and some may step up intention to quit their employments
with the Cross River State government. Therefore, this study seeks to examine salaries and wages management as
an instrumental tool for organizational performance development in Cross River State civil service commission.

3. Theoretical framework
The theoretical framework of this study is based on the theory of Vroom expectancy theory. Expectancy theory of
motivation assumes that motivation will be high when workers perceive that high efforts would lead to high
performance and consequently the attainment of desire outcomes (eHow, 2012). The theory is a summation of
expectancy, instrumentality and valence. Epley, Waytz, Scottand and Cacioppo (2008) explained that employees
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motivation is an outcome of how much an individual wants a reward (valence), the assessment that the likelihood of
the effort would lead to expected performance (expectancy) and the believe that performance will lead to reward
(instrumentality). Olise (2005) added that the theory concentrates on effort-performance relationship (the likelihood
that individual performance or effort need to be recognized), performance-reward relationship (the extent to which
the employees believe that getting a good performance appraisal will lead to organizational rewards) and reward-
personal goals relationship (the attractiveness or appeal of the potential reward to the individual). The employers
expect the employees to deliver or discharge to the best of their abilities the duties assigned to them using their
residual knowledge, skills and competencies. Equally, the employees expect the employers to create the enabling
environment, provide the requisite tools and adequate compensation.
The justification for the use of this theory is that employees’ conscious decision to perform on the job is
depended on their motivational level which is determined by their level of expectations that great effort will lead to
early or prompt payment of reasonable wages and salaries. Like Homan’s propositions, the ultimate expectation of
getting paid drives and sustains employees’ performance. The state government agencies, ministries and institutions
are predominantly expected to entrench equity and fairness while the workers are expected to reciprocate this in
their involvement, loyalty, commitment as well as performance.

4. The concept of salaries and wages management

Wage and salary management is a sequence and set of group of activities involved in the development,
implementation, and maintenance of a pay system. It is an ongoing process of managing a wage and salary structure
administratively. The concept of late and unpaid wages and salaries was infrequent situation in organizations and
agencies facing liquidity problem or bankruptcy, the occurrence of which was unusual perhaps the reason why little
effort was devoted to studying the effect. Wages and salaries are cash components of employees’ total
compensation. Wage is a remuneration to labour for the work done or service rendered by it to the employers
(Singh, 2010). Wages represent hourly rates of pay while salaries are monthly pay rates irrespective of the number
of hours put in by the employees. Danish and Usman (2010) defined wage as money worth paid to a blue collar
worker on daily, weekly or monthly basis for jobs evaluated on time or productivity bases. Salary on the other hand
is money worth paid to a white-collar worker on monthly basis for contributions which cannot be easily measured.
Sharma and Bajpai (2011) defined salary as a form of periodic payment to employees as specified in the
employment contract. By these definitions, salary is not dependent on the number of hours worked or units of
output produced, in contrast with wage which fluctuates with number of hours worked or units of output produced.
Hanson (1981) saw no distinction between wages and salaries. Both are payments for labour so economically there
is no difference between them except in the treatment of the items in costing where wage is a variable cost, varying
with output while salary is an overhead or in the short run a fixed cost. Danish and Usman (2010) salary
management is the systematic process and technique or method that an organization uses for compensating or
rewarding their employees. They argued that workers cannot obtain financial job satisfaction unless the organization
achieved its goals.
San, Theen and Heng (2012) consider a new pay approach as atactic or method towards salary system that
leads to the process of setting and achieving organizational objectives. These scholars advance that linking pay to
the labour market and variable pay to success of the organization, the managers can use the salary system to foster
teamwork and other organizational goals. It is therefore necessary for the reward system not to make inflationary
rate in the country into related business to be introduced by both private and public sectors of the Nigeria economy.
Strong and Freeman observed further that every good compensation or salary policy is aimed at attracting, retaining
and motivating high quality employees in an organization. It is also aimed at rewarding organization members for
high performance and high productivity by making sure that compensation method are such that the organization
can shoulder conformably. Obikeze and Anthony (2003) also pointed out that salaries and wages are the reward that
individuals receive from organization in exchange for their labour and that every organization has its distinct salary
system. Choosing a successful salary system depends on considerations of salary levels, salary structure and
individual pay determination. Lawal (2006) argues that there are some factors that affect salary and wages level in
an organization. Some of these factors are influence of trade union; Prevailing salaries and wages in the industries;
Government legislations; the labour market; Organization ability to pay; Productivity level.
Lawal also argues that every organization has its salary system. Choosing a successful salary and wages
depend on the consideration of salary level, structure and individual pay determination and performance (Lawal
2006). According to Sule (2013) there are three typical ways in which organization can administrate its salaries and
wages. Ad hoc increase in salaries and wage are given erratically often at the demand of the employees rather than at
the initiative of the company. In a small organization, it can produce an illogical and unfair salary structure which
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will cause discontents and jealousy. For obvious reasons, salaries and wages paid by this system are intended tobe
confidential. Incremental scales, in this system, long service and loyalty are encouraged by regular high trade.
Salaries in the incremental system are non-confidential because all staff’s jobs are evaluated and graded. The salary
and wages range appearing as most schemes permit a manager toward increment for exception merit or withhold an
increment for unsatisfactory work or conduct but as a robe, the standard increment is given autocratically. It is
customary for salaries and wages incremental system to be non-confidential.
Thus, unemployment can exist for only a short period of time and if unemployment does not exist, its due
to the fact that workers are shiftless are lazy and would not work for the going wages or salaries rate. This work
emphasis is placed on the supply of labour. Sule (2012) propounded investment theory of wages and salary. He
proposed on investment of wages as a replacement for the marginal productivity (MPT). He stated that as the
marginal productivity theory focuses on the output of labour input, wages and salary are assumed to be a return on
workers’ investment, then one would assume that the larger the investment, the higher the wages and salaries. In
practice, however, this will not always be true

5. Objectives of good salaries and wages management/administration

Inyang and Akpama(2002)the following are the aims of salaries and wages management in any given organization:
To attract, retain and motivate employees by developing and maintaining competitive and equitable salary structure.
To ensure that a sufficient number of suitable employees are attracted to join the organization. To develop and
maintain a logical salary structure which achieves equity in pay for jobs of similar responsibilities and consistency in
differentials between jobs in accordance with their relative value. To ensure that salary levels of the organizations
match market rates. To keep the salary levels adjusted in line with increase in the cost of living as far as government
anti-inflationary policies allow. To maintain consistency in methods used to fix and review salary levels and
differentials. To maintain a flexible salary system which will accommodate changes in the market rates for different
skills and in the institution’s organization structure to achieve simplicity in operation as an aid to employees
understanding and to minimize administrative efforts. And to operate effective system of controlling salary costs and
the administrative procedure involved.

6. Salary and wage structure

A salary and wage structure is a series of wage rates/grades that obtain in an organization for compensating labour.
Singh (2010) a wage structure is the complex of rates within organizations differentiated by occupation and
employees and the complex of inter-organization rate structure. A wage structure of a plant or an office o more
broadly, of a national economy, can be viewed as a series of wage rates designed to compensate workers for varying
skills and abilities required in the production process. The most significant aspect of a wage structure is not only the
number of workers or staff at each rate in the scale of pay, but also the relative importance of each rate. Each wage
rate/grade is designed to pay the workers/staff for his/her skilled performance on the respective job. This is based on
wage policy of the Cross River State government that has created delayed in payment of salary to workers. Salary
and wage structure can be divided into four components.
 Basic wage: This is the base rate in the respective grade/scale of the wage structure developed as a
result of the agreement reached after the collective bargaining process, or the basis of the
recommendations made by state government on wage policy.
 Dearness allowance: Dearness allowance is a part of the negotiated wage/pay agreement in an
organization. The objective for paying dearness allowance is to neutralize the rise in prices of
essential commodities.
 Allowances: These are another form of compensation to a salary or wage earner, which are
negotiated as a part of salary/wage revision in the collective bargaining process. To day there are a
large number of allowances paid in the different organizations. For instance, car allowance,
transport allowance, education allowance, book allowance, cash allowance, etc.
 Fringe benefits: These are indirect benefits and constitute a major part of the salary/wage and the
benefit is not merely fringe or perispheral.

7. Types of wages
In this research work, there are four types of wages that need to be considered, which are:
 Statutory minimum wage: The statutory minimum wage refers to the provisions under the
Minimum Wage Act of 1948, as the basic minimum wage that had origin in the awards given by

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industrial tribunals’ awards given by respective courts. This was implemented in Nigeria in 1999
by the then president Olusegun Obasenjo.
 Minimum wage: The minimum wage fix by the Nigerian federal government varies from one
organization to organization, from state to state in Nigeria, as the wages fixed by each state. It also
varies from country to country.
 Need based minimum wage: The international labour commission had its historic session in 1957
at Naintal, in which it had for the first time made efforts to decide the content of the minimum
wage for workers in industries. One of the main difficulties in implementing the norms and
formula of the need-based minimum wage was in giving monetary content to the workers in the
industries.
 Fair wage: A fair wage is fair once, it is equal to the rate payable to identical workmen in an
identical trade in the neighbourhood. This is equivalent to the existing rate for identical jobs all
over the country in general for trades or business organizations.

8. Factors influencing salaries and wages management and structure

This involves determining the overall salaries and wages policy whether to pay wages that are high, average or
below average as compared with standards elsewhere – is one of management’s most difficult decisions (Inyang &
Akpama, 2002). However, an organization should consider the factors in determining its salaries and wages:
 The organization’s ability to pay and the sustaining strengths: wage should be given or paid by
those organizations that can afford them. Companies that have good sales and, therefore, high
profits tend to pay higher wages than those which are running at a loss or earning low profits
because of the high cost of production or low sales.
 Supply and demand of labour: the labour market conditions or supply and demand forces operate
at national, regional and local levels, and determine organizational wage structure and level.
 Comparable wages – prevailing market rate: Most organizations decide whether their wages are
“okey” or not by ascertaining what other organizations are paying for the same class of work in
the same labour market or sometimes in the industry regardless of where it is located. Singh
(2010) an organization’s compensation policies generally tend to conform to the wage-rates
payable by the industry and the community.
 The cost of living: this has been the major determinant of wages and salary levels (Inyang &
Akpama, 2002). The cost of living pay criterion is usually regarded as an automatic minimum
equity pay criterion, because it calls for pay adjustments based on increases or decreases in an
acceptable cost of living index.
 Productivity: Productivity is another criterion, and is measured in terms of output per man-hour. It
is a general believe that wages paid should bear a relationship to productivity. For convenience,
productivity is measured in terms of output per man hour.
 Trade union’s bargaining power: Generally, the stronger and more powerful the union, the higher
the final pay rate will be. Unionized organizations may be forced to pay higher wages as a result
of union pressure than unorganized individuals (Inyang & Akpama, 2002).
 Job requirements: Generally, the more difficult a job, the higher are the wages. Measures of job
difficulty are frequently used when the relative value of one job to another in an organization is
ascertained. Here, jobs are graded according to the relative skill, effort, responsibility, and job
conditions required.
 Managerial attitudes: Managerial attitudes have a decisive influence on the wage structure and
wage level since judgment is exercised in many areas of wage and salary administration- including
whether the organization should pay below or above average rates, what factors should be used to
reflect job worth, the weight to be given for performance or length of service, and so forth, both
the structure and level of wages are bound to be affected accordingly.
 Psychological and social factors: Psychological and social factors determine in a significant
measure how hard a person will work for the compensation received or what pressures he will
exert to get his compensation increased. Psychologically, persons perceive the level of wages as a
measure of success in life, people may feel secure, have an inferiority complex, seem inadequate
or feel the reverse of all these.
 Government Action: For some years now, the government has been intervening actively in pay
issues in Nigeria. In some cases, they have legislated to achieve certain ends, by introducing a
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statutory income policy to keep wage levels within defined limits, or by passing legislation to
protect particular groups of employees especially those covered by wages councils. The other
influence of wage rate by government is the reliance on fiscal measures, example, taxation,
interest rate, exchange rates and so on. Considering the discrepancies in the Federal and State
Civil Service pay and allowances, Agburu (2012) opined that “although most of the variables in
terms of pay and allowances enjoy common nomenclatures for both the Federal Civil Service and
State Civil Service, there are marked differences in the monetary values attached to them. He
concluded that “consequently, the civil servant at the State level is worse off in this respect though
they attend the same market and other business environment.
 Technological Organizational Change: Within organizations, there are relatively stable conditions,
both internal and external environments in relation to another, importantly, the internal relating
appropriately with the external environment and is able to implement its pay and salary policy
without problems. Also, an organization undergoing modern changes, which results from market
pressure or technological changes will have to alter their payment structure to reflect the current
demands. In fact, payment structure has to change more constantly than the rate at which
equipments are changed considering what Ahiauzu (1999) said that what we see as tools,
machines, production methods and techniques, which constitute hard and soft technologies are
merely manifestation of what had earlier existed in minds of men, in form of ideas, that had
become crystallized from human thoughts. This goes to show that human as a resource is very
vital to organizations and as such should be looked after than equipments and machineries.
 Skill levels available in the market: With rapid growth of industries, business trade, there is
shortage of skilled resources. The technological development, automation has been affecting the
skill levels at a fast rate. Thus, the wage levels of skilled employees are constantly changing and
an organization has to keep its level up to suit the market needs.
 The financial ability to pay: An organization’s profitability sets limits on its wage policy.
Although a firm has a free hand to determine its wages according to its financial ability, but it
must not forget the general wage level in the economy, etc.
9. The constitutes of good and adequate compensation
Wages and salaries must maintain equity, competitiveness, matching employee expectations, reinforcing positive
employee behaviour and eliminating any discrepancies. Other purpose of wages and salaries include devising a
system that is most efficient, organization of management and employee interest as well as maintaining good
industrial relations and harmony. If all these are achieved in an organization, definitely, the employees will be
seriously motivated and put in more effort into their work (Sule, Amuni, Obasan & Banjo, 2015). Wages and
salaries to be paid by organizations must be able to attract talented human resources, serves as legal requirements,
help to retain and finally motivate employees on their job which will increase individual output and invariably,
enhanced the organizational performance (Obasan, 2012). However, there is need to have some concepts of different
wages paid by organizations like minimum and fair wage. For instance, a minimum wage is an amount of
remuneration, which is just sufficient to enable an average worker to fulfill all his financial obligations; it is
applicable to workers across the country and is governed by law (Sule, et al, 2015). Again, minimum wage law
states that an employer who cannot pay the minimum wage has no right to engage labour and no justification to run
a firm. The current minimum wage in India is Rs. 66 per day and ₦18,000 per month to all workers in scheduled
employment in Nigeria. On the other side, when fair wage is paid workers performing work of equal skills, difficulty
or unpleasantness should receive equal or fair wages. The basis of fair wage is the minimum wage within the
capacity of the organization to pay. Fair wage should be related to the productivity of the labour, it should match the
prevailing rates of wages in the same or neighboring localities and it should reflect the level of national income and
its distribution. Nevertheless, the term “compensation” simply refers to the wages paid directly for time worked as
well as more indirect benefits that employees receive as part of their job or employment relationship with an
organization (Sule et al, 2015).
Therefore, what constitutes good and adequate compensation are highlighted in Agburu (2012);
Nwachukwu (2000); Islam and Zaman (2013); Ngu (2005) Sule (2012); Sule et al (2015) as the key features or
characteristics of good salary or wage as follows: The wage rates that prevail in the local market and in the industry.
The main purpose here is that it will ensure that the company remains competitive in the market as well as within the
industry such organization belongs; The internal alignment of wages to ensure equity. Recognizing for Individual
Performance. Although, two individual workers may have identical qualification and/or experience, one may earn

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higher than the other due to his superior performance. Taking care of Individual Incentives. That is, incentives that :
are easy to administer; whose results reflect the efforts of the individual; make the computation of reward easy;
equate reward with the effort expected; and leave the factors necessary for the attainment of the objects in the
control of the employees.
But, Essien (2002) looked at what constitute good and adequate compensation as the purpose of
compensating employees to include attracting sufficient and suitable employees; to retain employees who are
satisfactory; and to reward workers for effort, loyalty, experience and achievement.

10. Delayed wages and salaries in government ministries, agencies and institutions
Delayed wages and salaries are monetary compensations that were not settled as at their due dates usually seven
days for wages and about 30 days for salaries as the case may be (Otiwa, 2014). Some countries have definite pay
days beyond which wage or salary can be considered delayed. In United States and South Africa for instance wages
are statutorily paid twice a month that is, every 15 days while salaries are paid every 30 days (ILO, 1938). In India
and China wages are paid every seven days and salaries 30 days (ILO, 1936). In Nigeria, there are no statutory
provisions or stipulated pay days. Salaries and wages are paid as at when due. Section 15 of the Labour Act 1990
stated that salaries shall be paid regularly, the interpretation of which depends on mutual understanding between
employers and employees. The practice however is to pay wage earners as soon as the job is completed (usually
daily or as agreed) and salary earners as soon as the month ends.
Delay in payment of wages and salaries originated from upward adjustment in wages and salaries and
benefits that were not computed into the regular periodic package as at when they were due (Mishra, 2006).
Recently, late payment of wages and salaries has been as a result of combination of factors including economic
conditions of firms and employers’ practice of deliberate holding of workers’ salaries and wages for some personal
gains. In public service, benefits or allowances due but not included in the regular periodic pay are usually paid as
arrears. Arrear wages or salaries are reactive measure to equitably compensate employees for contributions they
have made in the past.

11. Salaries and wages trends in Nigeria

The abolishment of slave trade and subsequently slave labour left a gap in the supply of labour in the west; this led
to the quest for invention of machines and introduction of wage employment. Many of the freed slaves gave their
services in return for means of livelihood, and the first and second world wars paved the way for rapid acceleration
of wage employment and the development of pay management (Mishra, 2006). Also post world wars effect on
wage employment prompted government intervention and imposition of wage and price control (Mishra, 2006).
Common benefits such as pension plans, extended vacations and guaranteed wages were built into the normal
statutory rewards of workers. And people then saw prospects in wage employment as many took life-long vocation
in it. Years of aggressive unionism and government regulations ushered in new era where employees demanded the
rationale behind job assignments, remuneration, opportunities and employer’s overall ability to pay (Fashoyin,
1992). This shift led to pay management and wage administration, which evolved into thoroughly scientific and
bureaucratic methods with its own principles and rational.
In Europe, Mishra (2006) found that hiring workers for wages and working for someone else were
common, reason why Malthus based his demographic debate on wages, and why wage was used to infer standard of
living. The early theories of wages were all indicative of the popularity of wage employment but no case of delayed
payment of wage was recorded. In Africa, Inyang (2008) opined that wage employment was foreign, and was
imported into Africa by colonialism. Thus, the concepts of wages and salaries were the invention of the colonial
masters. In the early times of colonization, wage/salary connotes costs of slavery (Damachi, 1984) and was
despised in strong terms. However, as the cultures and identities of the people disintegrated into national culture,
wage employment was gradually accepted and wages/salaries became major earnings of the people of Nigeria.
The introduction of wages and salaries in Nigeria was accompanied by reforms in wage administration
purportedly to create a better condition of living for workers and accelerate the development of the colony.
Wage/salary trend in Nigeria is dominated by reviews of wages/salaries probably because of the relative newness of
the concept in the culture of the people or perhaps because of the enlightenment of the people over time. The
studies of Dada (2006); Onuegbu (2010); Duke (2010) and Imhonopi and Urim (2011) showed that inequality in job
opportunity and wide gap in salaries scale attracted the setup of Carter commission in 1890, and Henry Carr
committee in 1914 granted the first world war bonuses to workers and addressed the first ever agitation for salary
increase. The failure of Carr commission to meet the expectation of the people caused the introduction of Bratt
committee which addressed the same issues in 1919.
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Nineteen twenty-nine saw the introduction of Rice committee that doubled the war bonus and paid arrears
of wages rising from the effect of the world war. Hunts commission which was inaugurated in 1934 structured the
wages of unskilled labour and adopted the first scientific approach at salary structuring. Bridges committee 1941
reviewed wages of African government workers in Lagos and recommended compensatory awards called cost of
living allowance (COLA). The failure of government to review COLA led to the emergence of organized union in
Nigeria, and consequently, the first workers’ strike initiated by Michael Imodu in 1941. The strike led the colonial
administration to review COLA of unskilled government employees and daily paid workers in 1942. The next wage
commission was Miller commission 1943, which introduced zoning of wages, provided for annual increment, and
classification of un-established labour.
Tudor Davies commission in 1945 granted wage increases ranging from 50 to 75 percent, harmonized
remuneration, drew up new salary scale and recommended payment of arrears arising from the increment. Davies
commission also dissolved the idea of dual structures of public service – junior and senior. In 1946, Walter
Harragin commission examined the salary and remuneration of established civil servants and established the two
service structures (senior and junior) and reviewed the structures and salaries. The trend continues with Cowan
enquiry 1948 that investigated and reported on the methods of negotiation between government and employees in
state owned industries. Nineteen fifty to fifty-two witnessed slight addition to wages and internal salary review
through Messrs Milne and Levy commission. Still, the then western region government through unilateral political
award of 1952 increased salary by 100 percent. In 1954 the two service structure was abolished, and a new salary
structure of five (clerical, sub-clerical, administrative, professional and super scale) grades was established by
Gorusch commission. Morgan commission in western region in 1955 reviewed salary for the west, and in 1963 – 64
recommended a progressive leveling up of new wages and increased the minimum daily rate for the four regions
including the federal government. Meanwhile, in 1957 the Mbanefo commission had recommended new wages and
salary schedule for the northern and eastern regions, and advised against the frequent appointment of review
commissions.
The post independent era nonetheless witnessed a myriad of wage reviews including the Elwood grading
team that re-graded all the jobs through scientific means in 1966. The Adebo commission 1970 recommended that
employer and employees in the organized private sector should negotiate on pay. The commission also made
recommendations on zoning of wages and salaries, reduction of wage zones from six to three and increased
minimum wage rate per zone. The commission recommended the setup of public service review commission. This
led to the introduction of Udoji commission in 1972 that recommended 100 percent salary increase and the
establishment of unified grading salary structure (UGSS) grade 01 to 17. Remarkably, it was during the post
independent periods that witnessed tremendous changes in wage structuring in Nigeria invariably because the
recommendations and implementations were done by indigenous stakeholders. The Udoji commission was
succeeded by Williams’ commission in 1975 thus, within the span of five years, Gowon established three wage
commissions. The combined effect of this according to Fashoyin (1992) was the jump of wages by 200 percent. The
wage policies of Gen. Gowon may have been evolved partly to assuage organized labour that their interest was been
looked after since the administration failed to transit power to democracy (Iduh, 2010).
Onosode commission in 1981 reviewed the structure of salaries in public enterprises, recommended the
removal of some parastatals from the UGSS. This led to disparity in salaries of public service. Minimum salary
was pegged at N125. Following the trend, Cookey commission recommended the pulling out of university from
UGSS and establishment of the university salary scale (USS). Then was the Adamolekun Panel of 1983 that
examined and made recommendations on salaries and conditions of service in colleges of education, polytechnics
and colleges of technology. The regime of Ibrahim Babangida introduced wage deregulation among the three tiers
of government in 1991 and promulgated the National Salaries, Income and Wages Commission (NSIWC) through
Degree 99 of 1993. The setting up of the commission became important following the failure of ad-hoc
commissions and panel setup by government from time to time to review the salaries and wages of workers. The
mandate of NSIWC is to advise the federal government on national income policies and recommend the proportion
of income growth that should be utilized for general wage increase within national confinement. Suffice it to state
here that the overriding objective of the NSIWC is to establish a competent and highly technical agency as a potent
tool for government to evaluate, determine, fix and adjust pay in response to changes in the cost of living and to
maintain adequate payment system which will promote overall increase in productivity in the economy. The
military regimes of Abacha in 1995 struggled unsuccessfully to unified salaries but it was Abdulsalami who
successfully introduced unilateral salary and wage award in 1998. This review accelerated the wages of the workers
in public sector ahead of those in the private sector (Alarudeen, 2011).

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The advent of the third civilian dispensation in 1999 ushered in a new wage dispensation as well for
Nigerians. Issues of salaries were seen with long-term goals, and the National Economic Empowerment and
Development Strategy (NEEDS) were introduced to direct the focus on monetization policy and upward review of
salaries and allowances. This led to the amendment of the minimum wage of Onosode commission, and the
introduction of the National Minimum Wage Amendment Act 2000. The act pegged minimum salary at N5, 500. In
2007, 15 percent increase in salary by the Obansanjo government increased the minimum wage to N7, 500. But
Yar’Adua did not increase salary rather allowances of workers that remarkably increased the earnings of the public
employees. Through prolong agitation of labour leaders because of wide national wage differential, the legislators
have amended the National Minimum Wage Act of 2000 and brought in the current National Minimum Wage
(Amendment) Act 2011. The act pegs the national minimum wage at N18, 000 (Otiwa, 2014).

12. Methodology
This study adopted survey research design. The population 1206 which consist of the various workers of the Cross
River State Civil Service Commission that cut across ministries, agencies, institutions and other parastatals. Simple
random sampling technique was applied through the use of Taro Yamane formula in determining the sample size of
234 respondents. Primary data was collected through the use of a structured questionnaire using 4 points Likert scale
of strongly agreed (4), agreed (3), and disagreed (2), strongly disagreed (1). The data analysis technique used for the
study was linear regression model, including ordinary least square and analysis of variance (ANOVA) through SPSS
version 20, to test the hypotheses.

13. Test of hypotheses

Null hypothesis (Ho): early or timelines of payment of salaries and wages does not have significant effect on
employees’ performance in Cross River State Civil service commission
Alternative hypothesis (H1): Timelines of payment of salaries and wages have a significant effect on employees’
performance in Cross River State Civil service commission. The data were statistically analyzed with statistical
package for social sciences (SPSS) using linear or ordinary least square regression and analysis of variance
(ANOVA). The regression results indicated the following estimates: R = 0.829; R-square = 0.686; Adjusted R-
square = 0.685; intercept = 0.829; slope (β) = 0.981, t-ratio = 25.025; Durbin Watson = 0.110; f-ratio =626.261; sum
of squares = 85.65; standard error of the estimates = 0.306. Significant, P<0.01; df1 = 1 and df2 = 288; critical value
is 6.63. Since the calculated value of f-ratio of 626.261 is greater than the table or critical value of 6.63, i.e
626.261>6.63, the null hypothesis is rejected, while the alternative hypothesis which stated that early or timelines
payment of salaries and wages have a significant effect on employees’ performance of the Cross River State Civil
service commission was accepted.
Null hypothesis (Ho): Amount of salaries and wages do not have significant effect on employees’
performance in Cross River State Civil service commission.
Alternative hypothesis (H1): Amount of salaries and wages have a significant effect on employees’ performance in
Cross River State Civil service commission. The data were statistically analyzed with statistical package for social
sciences (SPSS) using linear or ordinary least square regression and analysis of variance (ANOVA). The regression
results indicated the following estimates: R = 0.691; R-square = 0.478; Adjusted R-square = 0.476; intercept = -
0.691; slope (β) = 0.595, t-ratio = 16.171; Durbin Watson = 0.065; f-ratio =261.487; sum of squares = 85.65;
standard error of the estimates = 0.396. Significant, P<0.01; df1 = 1 and df2 = 288; critical value is 6.63. Since the
calculated value of f-ratio of 261.487 is greater than the table or critical value of 6.63, that is, 261.487>6.63, the
null hypothesis is rejected, while the alternative hypothesis which stated that the amount of salaries and wages paid
to workers have a significant effect on its performance in Cross River State Civil service commission.
Null hypothesis (Ho): Salaries and wages structure does not have significant effect on employees’ job
satisfaction in Cross River State Civil service commission.
Alternative hypothesis (H1): Salaries and wages structure have a significant effect on employees’ job satisfaction in
Cross River State Civil service commission. The data were statistically analyzed with statistical package for social
sciences (SPSS) using linear or ordinary least square regression and analysis of variance (ANOVA). The regression
results indicated the following estimates: R = 0.942; R-square = 0.887; Adjusted R-square = 0.885; intercept =
1.054; slope (β) = 0.942, t-ratio = 47.38; Durbin Watson = 0.321; f-ratio =233.245; sum of squares = 85.65; standard
error of the estimates = 0.184. Significant, P<0.01; df1 = 1 and df2 = 288; critical value is 6.63. Since the calculated
value of f-ratio of 5.64 is greater than the table or critical value of 6.63, that is, 233.245>6.63, the null hypothesis is
rejected, while the alternative hypothesis which stated that salaries and wages structure have a significant effect on
employees’ job satisfaction in Cross River State Civil service commission.
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Null hypothesis (Ho): Salaries and wages administration does not significantly influence employees’
performance in Cross River State Civil service commission.
Alternative hypothesis (H1): Salaries and wages administration significantly influence employees’ performance in
Cross River State Civil service commission. The data were statistically analyzed with statistical package for social
sciences (SPSS) using linear or ordinary least square regression and analysis of variance (ANOVA). The regression
results indicated the following estimates: R = 0.896; R-square = 0.803; Adjusted R-square = 0.802; intercept = -
0.596; slope (β) = 0.896, t-ratio = 34.11; Durbin Watson = 0.236; f-ratio =163.17; sum of squares = 85.65; standard
error of the estimates = 0.243. Significant, P<0.01; df1 = 1 and df2 = 288; critical value is 6.63. Since the calculated
value of f-ratio of 5.64 is greater than the table or critical value of 6.63, that is, 163.17>6.63, the null hypothesis is
rejected, while the alternative hypothesis which stated that good salaries and wages administration significantly
influence employees’ performance in Cross River State Civil Service Commission.

14. Discussion of findings

Based on the hypotheses tested, the study revealed that timelines of payment of salaries and wages have a significant
effect on employees’ performance in Cross River State Civil Service Commission. This is supported by the
assertions of Sharma and Bajpai (2011) which stated that dissatisfaction in paying salaries and wages decreases
employees’ job satisfaction, motivation and performance and increases absenteeism and turnover rates in an
organization. Conversely, satisfaction in pay increases employee morale, loyalty and performance (Wagner, 2010;
Agburu, 2012). Also, a survey conducted by Okafor (2011) on employees’ morale revealed that Nigerian workers
are more aggressive in the slightest default in payment of wages and salaries, and they usually take it out on
performance. Noticeable signs of dissatisfaction are usually observed in decline in productivity, decrease in loyalty
and commitment, increase in absenteeism and turnover rates. It may also be argued that delay in payment of salaries
and wages has ripple effect on employees and their productivity. Also, regular payment of wages and salaries and
pay satisfaction may be instrumental for industrial peace owing to the tension it arouses when it is delayed or unpaid
(Iduh, 2010). Many of the industrial actions in Cross River State, specifically Cross River University of Technology
(CRUTECH), College of Education Akamkpa are traceable to delay and poor salaries and wages administration and
pay dissatisfaction.
The study also revealed that the amount of salaries and wages paid has a significant effect on employees’
performance in Cross River State Civil Service Commission. Christen, Iyler and Soberman (2006) in their study
revealed the amount paid workers is a strong motivational technique in improving employees’ performance of any
given organization. Similarly, the amount of salaries and wages paid to workers helps to determine the degree of
satisfaction employees derive from the job and the extent of their performance(Sharma & Bajpai, 2011).Many
workplaces across the world particularly in developing economies, where cost of living is relatively high, standard
of living low and more than 80 percent of their workforces categorized within physiological needs group, good
salaries and wages administration and pay satisfaction accounts to a very significant extent employees’ job
satisfaction and performance in an organization (Echu, 1997).
The study also revealed that salaries and wages structure has a significant effect on employees’ job
satisfaction in Cross River State Civil Service Commission. A wage structure of a plant or an office own more
broadly, of a national economy, can be viewed as a series of wage rates designed to compensate workers for varying
skills and abilities required in the production process (Armstrong, 2009). The most significant aspect of a wage
structure is not only the number of workers or staff at each rate in the scale of pay, but also the relative importance
of each rate (Singh, 2010). Each wage rate/grade is designed to pay the workers/staff for his/her skilled performance
on the respective job. It further implies that prompt and regular payment of salaries and wages is a source of
motivation for employees in the organizations. This finding further supported the findings of Agburu (2012); and
Dada (2006) which stated that correlation exists between pay satisfaction and employees’ motivation, and that
prompt payment of salaries is a major source of motivation.
The study also revealed that salaries and wages administration significantly influence employees’
performance in Cross River State Civil Service Commission. Idehen (2011) stressed that the damages delayed and
unpaid salaries and wages do to stunt organizations’ growth and development process cannot be easily quantified.
Christen, Iyler and Soberman (2006) argued in favour of efforts rather than pay, that performance is a matter of
efforts but effort should be rewarded with pay rise. Even those who did not acknowledge direct relationship
between pay and employees’ performance agreed that financial incentive is the most emphasized compensation by
employees and that poor pay is a constant source of frustration and result in decline productivity (Idehen, 2011).
When salaries and wages are owed, workers get easily distracted and turn their attention to anything that would
supply the gap created by the delay. Roiulard (2006); Olise (2005) salary administration is the method and process
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that an organization uses for compensating their workers. They argued that workers cannot obtain financial job
satisfaction unless the organization achieved its goals. Shapiro and Bajpai (2011) consider a new pay approach as an
approach towards salary system that leads to the process of setting and achieving organization objectives. Salary and
wage administration is a complex phenomenon, which influenced the behaviours and performance of every
employee in an organization (Seniwoliba & Nchorbuno, 2013).

15. Conclusion
There is a fundamental truth that has established in this study that salaries and wages management factors, if
appropriately applied in the timely or early payment of civil servants will enhance its performance continuously.
This is because; workers or civil servants of the Cross River State government attached significance importance to
their salaries and wages, and are keen at the prompt payment. Their levels of motivation, loyalty, commitment,
involvement, job satisfaction and overall performance are affected by it. Payment of salaries and wages are delayed
in the Cross River State Civil service commission. The amount and delay has been found to be caused by the absent
of relevant salary and wage legislations regarding prompt and regular payment of salaries to workers. Delay in
payment of workers’ salaries and wages has significant effect on employees’ motivation, job satisfaction, labour
turnover, commitment and loyalty and overall performance in the State Civil service commission. This was also
found to hamper industrial peace and overall performance of the Cross River State Civil service commission,
Calabar. Delay in payment of salaries and wages was found to have significantly both positively and negatively
affecting employees’ performance, motivation, job satisfaction, commitment and loyalty levels and turnover rate.
The effect was significant in all the variables except in labour turnover rate because of employees reluctant to quit
employment because of delayed payment. It was also concluded that salaries and wages satisfaction is necessary for
employees’ performance since majority of the employees in the state felled in the psychological needs group where
pay motivates.

16. Recommendations
Based on the findings of the study, the following recommendations were made:

 Management and administrators of the various ministries and institutions should ensure that their workers
are financially satisfied if they are to be motivated, committed and loyal, satisfied on the job and
productive. This is because financially satisfied workers will be more motivated, productive, engaged and
emotionally attached to the organization.
 Delay in payment of salaries and wages in the Cross River State ministries, institutions and agencies should
be avoided or not allowed to exceed a week as that may negatively affect employees’ level of motivation,
job satisfaction, commitment and overall performance. Also delay in payment of salaries and wages is not
in line with global human resources best practices as stipulated by International Labour Organization.
 The state government and management of the Cross River State ministries, institutions and agencies should
strive to keep up with the global best practices by paying salaries and wages promptly.
 Prompt payment of salaries and wages to employees by the Cross River State government is highly
recommended as organizational social obligation to employees, this is because paying salaries and wages
promptly will not only mean that the institution is discharging their social responsibilities but also as a
means of gaining employees’ trust, loyalty and commitment.
 The Cross River State government should formulate and implement salary and wage structure and policies
such as periodic review of salaries and wages in line with inflation and other prevailing economic
conditions. Such structure and policies should include setting aside specific pay dates for payment of
salaries and wages to workers. These will go a long way to prevent conflict, industrial disharmony, labour
turnover rate and loss of productive efforts arising from pay dissatisfaction.
 The state government of Cross River State should make effort to pass state’s budget timely and ensure that
funds are released to the appropriate channel for payment of salaries before the actual due dates. Delay and
cancellation of state executive council meeting where funds are released for payment of salaries and wages
should be avoided.
 The Cross River State salary and wage administrative processes including bank’s lead time should be kept
at minimal. And payment vouchers should be computerized and kept in template for easy reuse to avoid
manual computation that creates delays. The template should be used as standard and control for all
subsequent monthly vouchers to quicken the payroll administrative process. Also the consistent use of

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electronic systems in the preparation of monthly pay vouchers will facilitate prompt payment of salaries
and wages to employees.
 Civil servants of the various ministries and institution should reciprocate government and management
gesture of prompt payment of salaries and wages with increased loyalty, commitment and productivity.
Given that salaries are paid promptly, management may deal decisively with employees who are living up
to their performance standard.

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