The Commission on the Review of Wages, Salaries and Conditions of Service of Junior Employees of the Governments of the Federation and in Private Establishments was appointed by Prime Minister Sir Abubakar Tafawa Balewa on 13 September 1963 and chaired by Justice Adeyinka Morgan of the High Court of Western Nigeria. Its members included representatives of organised labour and the employers' association.
The Commission was Nigeria's first major post-independence federal review of wages. Its mandate covered all junior public employees of the Federal Government, the Regional Governments, statutory corporations and large private employers. It was a direct response to a coordinated petition by the Joint Action Committee (JAC) — the umbrella formed by Michael Imoudu (Nigeria Trades Union Congress), Wahab Goodluck (Nigerian Workers' Council), L.L. Borha (United Labour Congress) and S.U. Bassey (Independent United Labour Congress) — for a national minimum wage and the closing of the colonial-era wage differential between expatriate and Nigerian staff.
The Morgan Report was completed and submitted to government in April 1964, with sweeping recommendations: a national minimum wage scaled to cost-of-living zones, a substantial increase in junior staff salaries, and the abolition of the daily-paid casual labour system. The Balewa government refused to publish the report for over two months. On 1 June 1964 the JAC called Nigeria's first nationwide General Strike. After 13 days that paralysed the ports, railways, the federal civil service and the regional governments, the Balewa government released the report and accepted most of its recommendations, although it implemented a watered-down minimum wage. The strike — and the Morgan Report that triggered it — entrenched a federal pattern of "minimum-wage commission → industrial action → partial implementation" that has recurred through the Adebo (1971), Udoji (1974), Cookey (1981), Onosode (1989), Ayida (1994), Ango Abdullahi (1998–2000) and Babagana Kingibe (2010) commissions.