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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaidInCapitalMember" xlink:to="sid_PaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaidInCapitalMember_lbl" xml:lang="en-US">Paid In Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CapitalReserveMember" xlink:label="ifrs-full_CapitalReserveMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserveMember_lbl" xml:lang="en-US">Capital reserve [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MiscellaneousOtherReservesMember" xlink:label="ifrs-full_MiscellaneousOtherReservesMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherReservesMember_lbl" xml:lang="en-US">Miscellaneous other reserves [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarningsMember" xlink:label="ifrs-full_RetainedEarningsMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated other comprehensive income [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember" xlink:label="ifrs-full_NoncontrollingInterestsMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-controlling interests [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaEnergeticaChapecoMember" xlink:label="sid_CompanhiaEnergeticaChapecoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaEnergeticaChapecoMember" xlink:to="sid_CompanhiaEnergeticaChapecoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaEnergeticaChapecoMember_lbl" xml:lang="en-US">Companhia Energetica Chapeco [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaFlorestaldoBrasilMember" xlink:label="sid_CompanhiaFlorestaldoBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaFlorestaldoBrasilMember" xlink:to="sid_CompanhiaFlorestaldoBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaFlorestaldoBrasilMember_lbl" xml:lang="en-US">Companhia Florestaldo Brasil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CurrencyAxis" xlink:label="srt_CurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl" xml:lang="en-US">United States of America, Dollars</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_BRL_lbl" xml:lang="en-US">Brazil, Brazil Real</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_EUR" xlink:to="currency_EUR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_EUR_lbl" xml:lang="en-US">Euro Member Countries, Euro</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BrazilianCentralBankMember" xlink:label="sid_BrazilianCentralBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BrazilianCentralBankMember" xlink:to="sid_BrazilianCentralBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BrazilianCentralBankMember_lbl" xml:lang="en-US">Brazilian Central Bank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BusinessCombinationsAxis" xlink:label="ifrs-full_BusinessCombinationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BusinessCombinationsAxis" xlink:to="ifrs-full_BusinessCombinationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BusinessCombinationsAxis_lbl" xml:lang="en-US">Business combinations [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SantaAnaEnergeticaAndTopazioEnergeticaSAMember" xlink:label="sid_SantaAnaEnergeticaAndTopazioEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SantaAnaEnergeticaAndTopazioEnergeticaSAMember" xlink:to="sid_SantaAnaEnergeticaAndTopazioEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SantaAnaEnergeticaAndTopazioEnergeticaSAMember_lbl" xml:lang="en-US">Santa Ana Energetica And Topazio Energetica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EstadualdeGeracaodeEnergiaEletricaMember" xlink:label="sid_EstadualdeGeracaodeEnergiaEletricaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstadualdeGeracaodeEnergiaEletricaMember" xlink:to="sid_EstadualdeGeracaodeEnergiaEletricaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstadualdeGeracaodeEnergiaEletricaMember_lbl" xml:lang="en-US">Estadualde Geracaode Energia Eletrica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNCimentosBrasilSAMember" xlink:label="sid_CSNCimentosBrasilSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNCimentosBrasilSAMember" xlink:to="sid_CSNCimentosBrasilSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNCimentosBrasilSAMember_lbl" xml:lang="en-US">C S N Cimentos Brasil S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethCimentosAndElizabethMineracaoMember" xlink:label="sid_ElizabethCimentosAndElizabethMineracaoMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethCimentosAndElizabethMineracaoMember_lbl" xml:lang="en-US">Elizabeth Cimentos And Elizabeth Mineracao [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInterestsIssuedMember" xlink:label="sid_EquityInterestsIssuedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInterestsIssuedMember" xlink:to="sid_EquityInterestsIssuedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInterestsIssuedMember_lbl" xml:lang="en-US">Equity Interests Issued [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MetalgraficaLguacuS.AMember" xlink:label="sid_MetalgraficaLguacuS.AMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MetalgraficaLguacuS.AMember" xlink:to="sid_MetalgraficaLguacuS.AMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MetalgraficaLguacuS.AMember_lbl" xml:lang="en-US">Metalgrafica Lguacu S. A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInterestsIssued1Member" xlink:label="sid_EquityInterestsIssued1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInterestsIssued1Member" xlink:to="sid_EquityInterestsIssued1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInterestsIssued1Member_lbl" xml:lang="en-US">Equity Interests Issued 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ClinkerMember" xlink:label="sid_ClinkerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClinkerMember" xlink:to="sid_ClinkerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ClinkerMember_lbl" xml:lang="en-US">Clinker [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CementMember" xlink:label="sid_CementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CementMember" xlink:to="sid_CementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CementMember_lbl" xml:lang="en-US">Cement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethMineracaoMember" xlink:label="sid_ElizabethMineracaoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ElizabethMineracaoMember" xlink:to="sid_ElizabethMineracaoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethMineracaoMember_lbl" xml:lang="en-US">Elizabeth Mineracao [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethCimentosMember" xlink:label="sid_ElizabethCimentosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ElizabethCimentosMember" xlink:to="sid_ElizabethCimentosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethCimentosMember_lbl" xml:lang="en-US">Elizabeth Cimentos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethMineracaMember" xlink:label="sid_ElizabethMineracaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ElizabethMineracaMember" xlink:to="sid_ElizabethMineracaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethMineracaMember_lbl" xml:lang="en-US">Elizabeth Mineraca [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember" xlink:label="ifrs-full_CarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_CarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountMember_lbl" xml:lang="en-US">Carrying amount [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProformaAdjustmentMember" xlink:label="sid_ProformaAdjustmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProformaAdjustmentMember" xlink:to="sid_ProformaAdjustmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProformaAdjustmentMember_lbl" xml:lang="en-US">Proforma Adjustment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAdjustmentsMember" xlink:label="sid_FairValueAdjustmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustmentsMember" xlink:to="sid_FairValueAdjustmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustmentsMember_lbl" xml:lang="en-US">Fair Value Adjustments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalFairValueMember" xlink:label="sid_TotalFairValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFairValueMember" xlink:to="sid_TotalFairValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalFairValueMember_lbl" xml:lang="en-US">Total Fair Value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessPropertyPlantAndEquipmentMember" xlink:label="sid_BusinessPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessPropertyPlantAndEquipmentMember" xlink:to="sid_BusinessPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Business Property Plant And Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AssetsTransferredMember" xlink:label="sid_AssetsTransferredMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsTransferredMember" xlink:to="sid_AssetsTransferredMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetsTransferredMember_lbl" xml:lang="en-US">Assets Transferred [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SantaAnaEnergeticaMember" xlink:label="sid_SantaAnaEnergeticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SantaAnaEnergeticaMember" xlink:to="sid_SantaAnaEnergeticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SantaAnaEnergeticaMember_lbl" xml:lang="en-US">Santa Ana Energetica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TopazioEnergeticaMember" xlink:label="sid_TopazioEnergeticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TopazioEnergeticaMember" xlink:to="sid_TopazioEnergeticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TopazioEnergeticaMember_lbl" xml:lang="en-US">Topazio Energetica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNCimentosMember" xlink:label="sid_CSNCimentosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNCimentosMember" xlink:to="sid_CSNCimentosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNCimentosMember_lbl" xml:lang="en-US">C S N Cimentos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNEnergiaMember" xlink:label="sid_CSNEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaMember" xlink:to="sid_CSNEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNEnergiaMember_lbl" xml:lang="en-US">C S N Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessPropertyPlantAndEquipment1Member" xlink:label="sid_BusinessPropertyPlantAndEquipment1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessPropertyPlantAndEquipment1Member" xlink:to="sid_BusinessPropertyPlantAndEquipment1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessPropertyPlantAndEquipment1Member_lbl" xml:lang="en-US">Business Property Plant And Equipment 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CarryingAmount1Member" xlink:label="sid_CarryingAmount1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CarryingAmount1Member" xlink:to="sid_CarryingAmount1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CarryingAmount1Member_lbl" xml:lang="en-US">Carrying Amount 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAdjustments1Member" xlink:label="sid_FairValueAdjustments1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustments1Member" xlink:to="sid_FairValueAdjustments1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustments1Member_lbl" xml:lang="en-US">Fair Value Adjustments 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalFairValue1Member" xlink:label="sid_TotalFairValue1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFairValue1Member" xlink:to="sid_TotalFairValue1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalFairValue1Member_lbl" xml:lang="en-US">Total Fair Value 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssets1Member" xlink:label="sid_IntangibleAssets1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssets1Member" xlink:to="sid_IntangibleAssets1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssets1Member_lbl" xml:lang="en-US">Intangible Assets 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAdjustments2Member" xlink:label="sid_FairValueAdjustments2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustments2Member" xlink:to="sid_FairValueAdjustments2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustments2Member_lbl" xml:lang="en-US">Fair Value Adjustments 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalFairValue2Member" xlink:label="sid_TotalFairValue2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFairValue2Member" xlink:to="sid_TotalFairValue2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalFairValue2Member_lbl" xml:lang="en-US">Total Fair Value 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CarryingAmountOneMember" xlink:label="sid_CarryingAmountOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CarryingAmountOneMember" xlink:to="sid_CarryingAmountOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CarryingAmountOneMember_lbl" xml:lang="en-US">Carrying Amount One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAdjustmentsOneMember" xlink:label="sid_FairValueAdjustmentsOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustmentsOneMember" xlink:to="sid_FairValueAdjustmentsOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustmentsOneMember_lbl" xml:lang="en-US">Fair Value Adjustments One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalFairValueOneMember" xlink:label="sid_TotalFairValueOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFairValueOneMember" xlink:to="sid_TotalFairValueOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalFairValueOneMember_lbl" xml:lang="en-US">Total Fair Value One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AssetsTransferred1Member" xlink:label="sid_AssetsTransferred1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsTransferred1Member" xlink:to="sid_AssetsTransferred1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetsTransferred1Member_lbl" xml:lang="en-US">Assets Transferred 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember" xlink:label="sid_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember" xlink:to="sid_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_lbl" xml:lang="en-US">Estadual De Geracao De Energia Eletrica C E E E G [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessInvestmentsMember" xlink:label="sid_BusinessInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessInvestmentsMember" xlink:to="sid_BusinessInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessInvestmentsMember_lbl" xml:lang="en-US">Business Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssetsMember" xlink:label="sid_IntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssetsMember" xlink:to="sid_IntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssetsMember_lbl" xml:lang="en-US">Intangible Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CarryingAmoun1tMember" xlink:label="sid_CarryingAmoun1tMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CarryingAmoun1tMember" xlink:to="sid_CarryingAmoun1tMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CarryingAmoun1tMember_lbl" xml:lang="en-US">Carrying Amoun 1t [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessMiningRightsMember" xlink:label="sid_BusinessMiningRightsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessMiningRightsMember" xlink:to="sid_BusinessMiningRightsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessMiningRightsMember_lbl" xml:lang="en-US">Business Mining Rights [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessTrademarksMember" xlink:label="sid_BusinessTrademarksMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessTrademarksMember" xlink:to="sid_BusinessTrademarksMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessTrademarksMember_lbl" xml:lang="en-US">Business Trademarks [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessSoftwaresMember" xlink:label="sid_BusinessSoftwaresMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessSoftwaresMember" xlink:to="sid_BusinessSoftwaresMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessSoftwaresMember_lbl" xml:lang="en-US">Business Softwares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessLicensesMember" xlink:label="sid_BusinessLicensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessLicensesMember" xlink:to="sid_BusinessLicensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessLicensesMember_lbl" xml:lang="en-US">Business Licenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="ifrs-full_GeographicalAreasAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BRMember" xlink:label="sid_BRMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRMember" xlink:to="sid_BRMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BRMember_lbl" xml:lang="en-US">B R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AbroadMember" xlink:label="sid_AbroadMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AbroadMember" xlink:to="sid_AbroadMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AbroadMember_lbl" xml:lang="en-US">Abroad [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentMember" xlink:label="sid_InvestmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentMember" xlink:to="sid_InvestmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentMember_lbl" xml:lang="en-US">Investment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UsiminasSharesMember" xlink:label="sid_UsiminasSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UsiminasSharesMember" xlink:to="sid_UsiminasSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UsiminasSharesMember_lbl" xml:lang="en-US">Usiminas Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondMember" xlink:label="sid_BondMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondMember" xlink:to="sid_BondMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondMember_lbl" xml:lang="en-US">Bond [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ThirdPartiesMember" xlink:label="sid_ThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartiesMember" xlink:to="sid_ThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ThirdPartiesMember_lbl" xml:lang="en-US">Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfDomicileMember" xlink:label="ifrs-full_CountryOfDomicileMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfDomicileMember_lbl" xml:lang="en-US">Country of domicile [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ForeignCountriesMember" xlink:label="ifrs-full_ForeignCountriesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign countries [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RelatedPartieMember" xlink:label="sid_RelatedPartieMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartieMember" xlink:to="sid_RelatedPartieMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedPartieMember_lbl" xml:lang="en-US">Related Partie [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PastDueStatusAxis" xlink:label="ifrs-full_PastDueStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentMember" xlink:label="ifrs-full_CurrentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentMember" xlink:to="ifrs-full_CurrentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentMember_lbl" xml:lang="en-US">Current [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xml:lang="en-US">Later than one month and not later than two months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">Later than two months and not later than three months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsMember_lbl" xml:lang="en-US">Later than three months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfAssetsAxis" xlink:label="ifrs-full_ClassesOfAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsAxis_lbl" xml:lang="en-US">Classes of assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinishedGoodsMember" xlink:label="sid_FinishedGoodsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinishedGoodsMember" xlink:to="sid_FinishedGoodsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinishedGoodsMember_lbl" xml:lang="en-US">Finished Goods [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_WorkInProgressMember" xlink:label="sid_WorkInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WorkInProgressMember" xlink:to="sid_WorkInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WorkInProgressMember_lbl" xml:lang="en-US">Work In Progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RawMaterialsMember" xlink:label="sid_RawMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsMember" xlink:to="sid_RawMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RawMaterialsMember_lbl" xml:lang="en-US">Raw Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StoreoomSuppliesMember" xlink:label="sid_StoreoomSuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StoreoomSuppliesMember" xlink:to="sid_StoreoomSuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StoreoomSuppliesMember_lbl" xml:lang="en-US">Storeoom Supplies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvancesToSuppliersMember" xlink:label="sid_AdvancesToSuppliersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesToSuppliersMember" xlink:to="sid_AdvancesToSuppliersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesToSuppliersMember_lbl" xml:lang="en-US">Advances To Suppliers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionForLossesMember" xlink:label="sid_ProvisionForLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForLossesMember" xlink:to="sid_ProvisionForLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForLossesMember_lbl" xml:lang="en-US">Provision For Losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StateValueAddedTaxMember" xlink:label="sid_StateValueAddedTaxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StateValueAddedTaxMember" xlink:to="sid_StateValueAddedTaxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StateValueAddedTaxMember_lbl" xml:lang="en-US">State Value Added Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BrazilianFederalContributionsMember" xlink:label="sid_BrazilianFederalContributionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BrazilianFederalContributionsMember" xlink:to="sid_BrazilianFederalContributionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BrazilianFederalContributionsMember_lbl" xml:lang="en-US">Brazilian Federal Contributions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherTaxesMember" xlink:label="sid_OtherTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTaxesMember" xlink:to="sid_OtherTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherTaxesMember_lbl" xml:lang="en-US">Other Taxes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_JudicialDepositsMember" xlink:label="sid_JudicialDepositsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsMember" xlink:to="sid_JudicialDepositsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JudicialDepositsMember_lbl" xml:lang="en-US">Judicial Deposits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PrepaidExpensesMember" xlink:label="sid_PrepaidExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaidExpensesMember" xlink:to="sid_PrepaidExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrepaidExpensesMember_lbl" xml:lang="en-US">Prepaid Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PrepaidExpensesWithSeaFreightMember" xlink:label="sid_PrepaidExpensesWithSeaFreightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaidExpensesWithSeaFreightMember" xlink:to="sid_PrepaidExpensesWithSeaFreightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrepaidExpensesWithSeaFreightMember_lbl" xml:lang="en-US">Prepaid Expenses With Sea Freight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssetRelatedPartyMember" xlink:label="sid_ActuarialAssetRelatedPartyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetRelatedPartyMember" xlink:to="sid_ActuarialAssetRelatedPartyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssetRelatedPartyMember_lbl" xml:lang="en-US">Actuarial Asset Related Party [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecuritiesHeldForTradingMember" xlink:label="sid_SecuritiesHeldForTradingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecuritiesHeldForTradingMember" xlink:to="sid_SecuritiesHeldForTradingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecuritiesHeldForTradingMember_lbl" xml:lang="en-US">Securities Held For Trading [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LoansWithRelatedPartiesMember" xlink:label="sid_LoansWithRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoansWithRelatedPartiesMember" xlink:to="sid_LoansWithRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LoansWithRelatedPartiesMember_lbl" xml:lang="en-US">Loans With Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherReceivablesFromRelatedPartiesMember" xlink:label="sid_OtherReceivablesFromRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesFromRelatedPartiesMember" xlink:to="sid_OtherReceivablesFromRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherReceivablesFromRelatedPartiesMember_lbl" xml:lang="en-US">Other Receivables From Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" xlink:label="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" xlink:to="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_lbl" xml:lang="en-US">Monetary Adjustment Related To The Eletrobrass Compulsory Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsReceivableMember" xlink:label="sid_DividendsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceivableMember" xlink:to="sid_DividendsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsReceivableMember_lbl" xml:lang="en-US">Dividends Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DebitOfEmployeesMember" xlink:label="sid_DebitOfEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DebitOfEmployeesMember" xlink:to="sid_DebitOfEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DebitOfEmployeesMember_lbl" xml:lang="en-US">Debit Of Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReceivablesByIndemnityMember" xlink:label="sid_ReceivablesByIndemnityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReceivablesByIndemnityMember" xlink:to="sid_ReceivablesByIndemnityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReceivablesByIndemnityMember_lbl" xml:lang="en-US">Receivables By Indemnity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherMember" xlink:label="sid_OtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherMember" xlink:to="sid_OtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CentraisEletricasBrasileirasSAMember" xlink:label="sid_CentraisEletricasBrasileirasSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CentraisEletricasBrasileirasSAMember" xlink:to="sid_CentraisEletricasBrasileirasSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CentraisEletricasBrasileirasSAMember_lbl" xml:lang="en-US">Centrais Eletricas Brasileiras S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNIslandsVIICorpMember" xlink:label="sid_CSNIslandsVIICorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsVIICorpMember" xlink:to="sid_CSNIslandsVIICorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsVIICorpMember_lbl" xml:lang="en-US">C S N Islands V I I Corp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNInovaVenturesMember" xlink:label="sid_CSNInovaVenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNInovaVenturesMember" xlink:to="sid_CSNInovaVenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNInovaVenturesMember_lbl" xml:lang="en-US">C S N Inova Ventures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNIslandsXIICorpMember" xlink:label="sid_CSNIslandsXIICorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIICorpMember" xlink:to="sid_CSNIslandsXIICorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsXIICorpMember_lbl" xml:lang="en-US">C S N Islands X I I Corp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNSteelSLUMember" xlink:label="sid_CSNSteelSLUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSLUMember" xlink:to="sid_CSNSteelSLUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSLUMember_lbl" xml:lang="en-US">C S N Steel S L U [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TdBBSAMember" xlink:label="sid_TdBBSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TdBBSAMember" xlink:to="sid_TdBBSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TdBBSAMember_lbl" xml:lang="en-US">Td B B S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SepetibaTeconSAMember" xlink:label="sid_SepetibaTeconSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SepetibaTeconSAMember" xlink:to="sid_SepetibaTeconSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SepetibaTeconSAMember_lbl" xml:lang="en-US">Sepetiba Tecon S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MineriosNacionalSAMember" xlink:label="sid_MineriosNacionalSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MineriosNacionalSAMember" xlink:to="sid_MineriosNacionalSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MineriosNacionalSAMember_lbl" xml:lang="en-US">Minerios Nacional S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EstanhoDeRondoniaSAMember" xlink:label="sid_EstanhoDeRondoniaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstanhoDeRondoniaSAMember" xlink:to="sid_EstanhoDeRondoniaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstanhoDeRondoniaSAMember_lbl" xml:lang="en-US">Estanho De Rondonia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaMetalurgicaPradaMember" xlink:label="sid_CompanhiaMetalurgicaPradaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaMetalurgicaPradaMember" xlink:to="sid_CompanhiaMetalurgicaPradaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaMetalurgicaPradaMember_lbl" xml:lang="en-US">Companhia Metalurgica Prada [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMineracaoSAMember" xlink:label="sid_CSNMineracaoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoSAMember" xlink:to="sid_CSNMineracaoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMineracaoSAMember_lbl" xml:lang="en-US">C S N Mineracao S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNEnergiaSAMember" xlink:label="sid_CSNEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaSAMember" xlink:to="sid_CSNEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNEnergiaSAMember_lbl" xml:lang="en-US">C S N Energia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FTLFerroviaTransnordestinaLogisticaSAMember" xlink:label="sid_FTLFerroviaTransnordestinaLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FTLFerroviaTransnordestinaLogisticaSAMember" xlink:to="sid_FTLFerroviaTransnordestinaLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FTLFerroviaTransnordestinaLogisticaSAMember_lbl" xml:lang="en-US">F T L Ferrovia Transnordestina Logistica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NordesteLogisticaSAMember" xlink:label="sid_NordesteLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NordesteLogisticaSAMember" xlink:to="sid_NordesteLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NordesteLogisticaSAMember_lbl" xml:lang="en-US">Nordeste Logistica S A [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNInovaLtdMember" xlink:to="sid_CSNInovaLtdMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNInovaLtdMember_lbl" xml:lang="en-US">C S N Inova Ltd [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_lbl" xml:lang="en-US">C B S I Companhia Brasileira De Servicos De Infraestrutura [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNCimentosSAMember" xlink:label="sid_CSNCimentosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNCimentosSAMember" xlink:to="sid_CSNCimentosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNCimentosSAMember_lbl" xml:lang="en-US">C S N Cimentos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BerkeleyParticipacoesEEmpreendimentosSAMember" xlink:label="sid_BerkeleyParticipacoesEEmpreendimentosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BerkeleyParticipacoesEEmpreendimentosSAMember" xlink:to="sid_BerkeleyParticipacoesEEmpreendimentosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BerkeleyParticipacoesEEmpreendimentosSAMember_lbl" xml:lang="en-US">Berkeley Participacoes E Empreendimentos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNInovaSolucoesSAMember" xlink:label="sid_CSNInovaSolucoesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNInovaSolucoesSAMember" xlink:to="sid_CSNInovaSolucoesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNInovaSolucoesSAMember_lbl" xml:lang="en-US">C S N Inova Solucoes S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNParticipacoesIMember" xlink:label="sid_CSNParticipacoesIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNParticipacoesIMember" xlink:to="sid_CSNParticipacoesIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNParticipacoesIMember_lbl" xml:lang="en-US">C S N Participacoes I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CirculaMaisServicosDeIntermediacaoComercialSAMember" xlink:label="sid_CirculaMaisServicosDeIntermediacaoComercialSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CirculaMaisServicosDeIntermediacaoComercialSAMember" xlink:to="sid_CirculaMaisServicosDeIntermediacaoComercialSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CirculaMaisServicosDeIntermediacaoComercialSAMember_lbl" xml:lang="en-US">Circula Mais Servicos De Intermediacao Comercial S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNParticipacoesIIIMember" xlink:label="sid_CSNParticipacoesIIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNParticipacoesIIIMember" xlink:to="sid_CSNParticipacoesIIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNParticipacoesIIIMember_lbl" xml:lang="en-US">C S N Participacoes I I I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNParticipacoesIVMember" xlink:label="sid_CSNParticipacoesIVMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNParticipacoesIVMember" xlink:to="sid_CSNParticipacoesIVMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNParticipacoesIVMember_lbl" xml:lang="en-US">C S N Participacoes I V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNParticipacoesVMember" xlink:label="sid_CSNParticipacoesVMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNParticipacoesVMember" xlink:to="sid_CSNParticipacoesVMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNParticipacoesVMember_lbl" xml:lang="en-US">C S N Participacoes V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LusosiderProjectosSiderurgicosSAMember" xlink:label="sid_LusosiderProjectosSiderurgicosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderProjectosSiderurgicosSAMember" xlink:to="sid_LusosiderProjectosSiderurgicosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderProjectosSiderurgicosSAMember_lbl" xml:lang="en-US">Lusosider Projectos Siderurgicos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LusosiderAcosPlanosSAMember" xlink:label="sid_LusosiderAcosPlanosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosSAMember" xlink:to="sid_LusosiderAcosPlanosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderAcosPlanosSAMember_lbl" xml:lang="en-US">Lusosider Acos Planos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNResourcesSAMember" xlink:label="sid_CSNResourcesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesSAMember" xlink:to="sid_CSNResourcesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNResourcesSAMember_lbl" xml:lang="en-US">C S N Resources S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaBrasileiraDeLatasMember" xlink:label="sid_CompanhiaBrasileiraDeLatasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaBrasileiraDeLatasMember" xlink:to="sid_CompanhiaBrasileiraDeLatasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaBrasileiraDeLatasMember_lbl" xml:lang="en-US">Companhia Brasileira De Latas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaDeEmbalagensMetalicasMMSAMember" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMMSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMMSAMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_lbl" xml:lang="en-US">Companhia De Embalagens Metalicas M M S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaDeEmbalagensMetalicasMTMMember" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMTMMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMTMMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMTMMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMTMMember_lbl" xml:lang="en-US">Companhia De Embalagens Metalicas M T M [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNSteelHoldings1SLUMember" xlink:label="sid_CSNSteelHoldings1SLUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelHoldings1SLUMember" xlink:to="sid_CSNSteelHoldings1SLUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelHoldings1SLUMember_lbl" xml:lang="en-US">C S N Steel Holdings 1 S L U [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNProductosSiderurgicosSLMember" xlink:label="sid_CSNProductosSiderurgicosSLMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNProductosSiderurgicosSLMember" xlink:to="sid_CSNProductosSiderurgicosSLMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNProductosSiderurgicosSLMember_lbl" xml:lang="en-US">C S N Productos Siderurgicos S L [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StalhwerkThuringenGmbHMember" xlink:label="sid_StalhwerkThuringenGmbHMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StalhwerkThuringenGmbHMember" xlink:to="sid_StalhwerkThuringenGmbHMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StalhwerkThuringenGmbHMember_lbl" xml:lang="en-US">Stalhwerk Thuringen Gmb H [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNSteelSectionsPolskaSpZooMember" xlink:label="sid_CSNSteelSectionsPolskaSpZooMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSectionsPolskaSpZooMember" xlink:to="sid_CSNSteelSectionsPolskaSpZooMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSectionsPolskaSpZooMember_lbl" xml:lang="en-US">C S N Steel Sections Polska Sp Zoo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMiningHoldingSLUMember" xlink:label="sid_CSNMiningHoldingSLUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningHoldingSLUMember" xlink:to="sid_CSNMiningHoldingSLUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningHoldingSLUMember_lbl" xml:lang="en-US">C S N Mining Holding S L U [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMiningGmbHMember" xlink:label="sid_CSNMiningGmbHMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningGmbHMember" xlink:to="sid_CSNMiningGmbHMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningGmbHMember_lbl" xml:lang="en-US">C S N Mining Gmb H [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMiningAsiaLimitedMember" xlink:label="sid_CSNMiningAsiaLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningAsiaLimitedMember" xlink:to="sid_CSNMiningAsiaLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningAsiaLimitedMember_lbl" xml:lang="en-US">C S N Mining Asia Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LusosiderIbericaSAMember" xlink:label="sid_LusosiderIbericaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderIbericaSAMember" xlink:to="sid_LusosiderIbericaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderIbericaSAMember_lbl" xml:lang="en-US">Lusosider Iberica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMiningPortugalUnipessoalLdaMember" xlink:label="sid_CSNMiningPortugalUnipessoalLdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningPortugalUnipessoalLdaMember" xlink:to="sid_CSNMiningPortugalUnipessoalLdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningPortugalUnipessoalLdaMember_lbl" xml:lang="en-US">C S N Mining Portugal Unipessoal Lda [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaSiderurgicaNacionalLLCMember" xlink:label="sid_CompanhiaSiderurgicaNacionalLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaSiderurgicaNacionalLLCMember" xlink:to="sid_CompanhiaSiderurgicaNacionalLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaSiderurgicaNacionalLLCMember_lbl" xml:lang="en-US">Companhia Siderurgica Nacional L L C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethCimentosSAMember" xlink:label="sid_ElizabethCimentosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ElizabethCimentosSAMember" xlink:to="sid_ElizabethCimentosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethCimentosSAMember_lbl" xml:lang="en-US">Elizabeth Cimentos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ElizabethMineracaoLtdaMember" xlink:label="sid_ElizabethMineracaoLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ElizabethMineracaoLtdaMember" xlink:to="sid_ElizabethMineracaoLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ElizabethMineracaoLtdaMember_lbl" xml:lang="en-US">Elizabeth Mineracao Ltda [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SantaAnaEnergeticaSAMember" xlink:label="sid_SantaAnaEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SantaAnaEnergeticaSAMember" xlink:to="sid_SantaAnaEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SantaAnaEnergeticaSAMember_lbl" xml:lang="en-US">Santa Ana Energetica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TopazioEnergeticaSAMember" xlink:label="sid_TopazioEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TopazioEnergeticaSAMember" xlink:to="sid_TopazioEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TopazioEnergeticaSAMember_lbl" xml:lang="en-US">Topazio Energetica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BrasilCentralEnergiaLtdaMember" xlink:label="sid_BrasilCentralEnergiaLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BrasilCentralEnergiaLtdaMember" xlink:to="sid_BrasilCentralEnergiaLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BrasilCentralEnergiaLtdaMember_lbl" xml:lang="en-US">Brasil Central Energia Ltda [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CirculaMaisServicoDeIntermediacaoComercialSAMember" xlink:label="sid_CirculaMaisServicoDeIntermediacaoComercialSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CirculaMaisServicoDeIntermediacaoComercialSAMember" xlink:to="sid_CirculaMaisServicoDeIntermediacaoComercialSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CirculaMaisServicoDeIntermediacaoComercialSAMember_lbl" xml:lang="en-US">Circula Mais Servico De Intermediacao Comercial S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MetalgraficaIguacuSAMember" xlink:label="sid_MetalgraficaIguacuSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MetalgraficaIguacuSAMember" xlink:to="sid_MetalgraficaIguacuSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MetalgraficaIguacuSAMember_lbl" xml:lang="en-US">Metalgrafica Iguacu S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember" xlink:label="sid_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember" xlink:to="sid_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_lbl" xml:lang="en-US">Companhia Estadual De Geracaode Energia Eletrica C E E E G [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdeVeraCruzSAMember" xlink:label="sid_VentosdeVeraCruzSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdeVeraCruzSAMember" xlink:to="sid_VentosdeVeraCruzSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdeVeraCruzSAMember_lbl" xml:lang="en-US">Ventosde Vera Cruz S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdeCurupiraSAMember" xlink:label="sid_VentosdeCurupiraSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdeCurupiraSAMember" xlink:to="sid_VentosdeCurupiraSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdeCurupiraSAMember_lbl" xml:lang="en-US">Ventosde Curupira S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdePovoNovoSAMember" xlink:label="sid_VentosdePovoNovoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdePovoNovoSAMember" xlink:to="sid_VentosdePovoNovoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdePovoNovoSAMember_lbl" xml:lang="en-US">Ventosde Povo Novo S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ItaEnergeticaSAMember" xlink:label="sid_ItaEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaSAMember" xlink:to="sid_ItaEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ItaEnergeticaSAMember_lbl" xml:lang="en-US">Ita Energetica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" xlink:to="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_lbl" xml:lang="en-US">Consorcio Da Usina Hidreletrica De Igarapava [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MRSLogisticaSAMember" xlink:label="sid_MRSLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaSAMember" xlink:to="sid_MRSLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaSAMember_lbl" xml:lang="en-US">M R S Logistica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AcerosDelOrinocoSAMember" xlink:label="sid_AcerosDelOrinocoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcerosDelOrinocoSAMember" xlink:to="sid_AcerosDelOrinocoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcerosDelOrinocoSAMember_lbl" xml:lang="en-US">Aceros Del Orinoco S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransnordestinaLogisticaSAMember" xlink:label="sid_TransnordestinaLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaSAMember" xlink:to="sid_TransnordestinaLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransnordestinaLogisticaSAMember_lbl" xml:lang="en-US">Transnordestina Logistica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquimacSAMember" xlink:label="sid_EquimacSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquimacSAMember" xlink:to="sid_EquimacSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquimacSAMember_lbl" xml:lang="en-US">Equimac S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MRSLogisticaSA1Member" xlink:label="sid_MRSLogisticaSA1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaSA1Member" xlink:to="sid_MRSLogisticaSA1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaSA1Member_lbl" xml:lang="en-US">M R S Logistica S A 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ArvediMetalferDoBrasilSAMember" xlink:label="sid_ArvediMetalferDoBrasilSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferDoBrasilSAMember" xlink:to="sid_ArvediMetalferDoBrasilSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ArvediMetalferDoBrasilSAMember_lbl" xml:lang="en-US">Arvedi Metalfer Do Brasil S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdaLagoaEnergiaSAMember" xlink:label="sid_VentosdaLagoaEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdaLagoaEnergiaSAMember" xlink:to="sid_VentosdaLagoaEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdaLagoaEnergiaSAMember_lbl" xml:lang="en-US">Ventosda Lagoa Energia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_JaguariEnergeticaSAMember" xlink:label="sid_JaguariEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JaguariEnergeticaSAMember" xlink:to="sid_JaguariEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JaguariEnergeticaSAMember_lbl" xml:lang="en-US">Jaguari Energetica S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ChapecoenseGeracaoSAMember" xlink:label="sid_ChapecoenseGeracaoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChapecoenseGeracaoSAMember" xlink:to="sid_ChapecoenseGeracaoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChapecoenseGeracaoSAMember_lbl" xml:lang="en-US">Chapecoense Geracao S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ParquesEolicosPalmaresSAMember" xlink:label="sid_ParquesEolicosPalmaresSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParquesEolicosPalmaresSAMember" xlink:to="sid_ParquesEolicosPalmaresSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ParquesEolicosPalmaresSAMember_lbl" xml:lang="en-US">Parques Eolicos Palmares S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdoLitoralEnergiaSAMember" xlink:label="sid_VentosdoLitoralEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdoLitoralEnergiaSAMember" xlink:to="sid_VentosdoLitoralEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdoLitoralEnergiaSAMember_lbl" xml:lang="en-US">Ventosdo Litoral Energia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdosIndiosEnergiaSAMember" xlink:label="sid_VentosdosIndiosEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdosIndiosEnergiaSAMember" xlink:to="sid_VentosdosIndiosEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdosIndiosEnergiaSAMember_lbl" xml:lang="en-US">Ventosdos Indios Energia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaEnergeticaRiodasAntasCeranMember" xlink:label="sid_CompanhiaEnergeticaRiodasAntasCeranMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaEnergeticaRiodasAntasCeranMember" xlink:to="sid_CompanhiaEnergeticaRiodasAntasCeranMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaEnergeticaRiodasAntasCeranMember_lbl" xml:lang="en-US">Companhia Energetica Riodas Antas Ceran [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VentosdoSulSAMember" xlink:label="sid_VentosdoSulSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VentosdoSulSAMember" xlink:to="sid_VentosdoSulSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VentosdoSulSAMember_lbl" xml:lang="en-US">Ventosdo Sul S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FozChapecoEnergiaSAMember" xlink:label="sid_FozChapecoEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FozChapecoEnergiaSAMember" xlink:to="sid_FozChapecoEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FozChapecoEnergiaSAMember_lbl" xml:lang="en-US">Foz Chapeco Energia S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DiplicIIPrivateCreditBalancedMutualFundMember" xlink:label="sid_DiplicIIPrivateCreditBalancedMutualFundMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiplicIIPrivateCreditBalancedMutualFundMember" xlink:to="sid_DiplicIIPrivateCreditBalancedMutualFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DiplicIIPrivateCreditBalancedMutualFundMember_lbl" xml:lang="en-US">Diplic I I Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CaixaVerticePrivateCreditBalancedMutualFundMember" xlink:label="sid_CaixaVerticePrivateCreditBalancedMutualFundMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CaixaVerticePrivateCreditBalancedMutualFundMember" xlink:to="sid_CaixaVerticePrivateCreditBalancedMutualFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CaixaVerticePrivateCreditBalancedMutualFundMember_lbl" xml:lang="en-US">Caixa Vertice Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VR1PrivateCreditBalancedMutualFundMember" xlink:label="sid_VR1PrivateCreditBalancedMutualFundMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VR1PrivateCreditBalancedMutualFundMember" xlink:to="sid_VR1PrivateCreditBalancedMutualFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VR1PrivateCreditBalancedMutualFundMember_lbl" xml:lang="en-US">V R 1 Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_JointOperationsAxis" xlink:label="ifrs-full_JointOperationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointOperationsAxis" xlink:to="ifrs-full_JointOperationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_JointOperationsAxis_lbl" xml:lang="en-US">Joint operations [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MRSLogisticaMember" xlink:label="sid_MRSLogisticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaMember" xlink:to="sid_MRSLogisticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaMember_lbl" xml:lang="en-US">M R S Logistica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueMRSMember" xlink:label="sid_FairValueMRSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueMRSMember" xlink:to="sid_FairValueMRSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueMRSMember_lbl" xml:lang="en-US">Fair Value M R S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueMRSAmortizationMember" xlink:label="sid_FairValueMRSAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueMRSAmortizationMember" xlink:to="sid_FairValueMRSAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueMRSAmortizationMember_lbl" xml:lang="en-US">Fair Value M R S Amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueTransnordestinaMember" xlink:label="sid_FairValueTransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueTransnordestinaMember" xlink:to="sid_FairValueTransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueTransnordestinaMember_lbl" xml:lang="en-US">Fair Value Transnordestina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ArvediMetalferdoBrasilMember" xlink:label="sid_ArvediMetalferdoBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferdoBrasilMember" xlink:to="sid_ArvediMetalferdoBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ArvediMetalferdoBrasilMember_lbl" xml:lang="en-US">Arvedi Metalferdo Brasil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IndirectInterestInAffiliatesCEEEGMember" xlink:label="sid_IndirectInterestInAffiliatesCEEEGMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndirectInterestInAffiliatesCEEEGMember" xlink:to="sid_IndirectInterestInAffiliatesCEEEGMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IndirectInterestInAffiliatesCEEEGMember_lbl" xml:lang="en-US">Indirect Interest In Affiliates C E E E G [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueIndirectParticipationCEEEGMember" xlink:label="sid_FairValueIndirectParticipationCEEEGMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueIndirectParticipationCEEEGMember" xlink:to="sid_FairValueIndirectParticipationCEEEGMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueIndirectParticipationCEEEGMember_lbl" xml:lang="en-US">Fair Value Indirect Participation C E E E G [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAmortizationIndirectParticipationCEEEGMember" xlink:label="sid_FairValueAmortizationIndirectParticipationCEEEGMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAmortizationIndirectParticipationCEEEGMember" xlink:to="sid_FairValueAmortizationIndirectParticipationCEEEGMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAmortizationIndirectParticipationCEEEGMember_lbl" xml:lang="en-US">Fair Value Amortization Indirect Participation C E E E G [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInterestsEvaluatedByTheCostMethodMember" xlink:label="sid_EquityInterestsEvaluatedByTheCostMethodMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInterestsEvaluatedByTheCostMethodMember" xlink:to="sid_EquityInterestsEvaluatedByTheCostMethodMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInterestsEvaluatedByTheCostMethodMember_lbl" xml:lang="en-US">Equity Interests Evaluated By The Cost Method [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentsAtFairValueThroughProfitOrLossMember" xlink:label="sid_InvestmentsAtFairValueThroughProfitOrLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsAtFairValueThroughProfitOrLossMember" xlink:to="sid_InvestmentsAtFairValueThroughProfitOrLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentsAtFairValueThroughProfitOrLossMember_lbl" xml:lang="en-US">Investments At Fair Value Through Profit Or Loss [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersMember" xlink:label="sid_OthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersMember" xlink:to="sid_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherParticipationsMember" xlink:label="sid_OtherParticipationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherParticipationsMember" xlink:to="sid_OtherParticipationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherParticipationsMember_lbl" xml:lang="en-US">Other Participations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalShareholdingsMember" xlink:label="sid_TotalShareholdingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalShareholdingsMember" xlink:to="sid_TotalShareholdingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalShareholdingsMember_lbl" xml:lang="en-US">Total Shareholdings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:label="ifrs-full_SignificantInvestmentsInAssociatesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:to="ifrs-full_SignificantInvestmentsInAssociatesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInAssociatesAxis_lbl" xml:lang="en-US">Associates [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CategoriesOfFinancialAssetsAxis" xlink:label="ifrs-full_CategoriesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfFinancialAssetsAxis" xlink:to="ifrs-full_CategoriesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Categories of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AmortizatedAtFairValueInvestmentInMRSMember" xlink:label="sid_AmortizatedAtFairValueInvestmentInMRSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizatedAtFairValueInvestmentInMRSMember" xlink:to="sid_AmortizatedAtFairValueInvestmentInMRSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AmortizatedAtFairValueInvestmentInMRSMember_lbl" xml:lang="en-US">Amortizated At Fair Value Investment In M R S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherInvestmentMember" xlink:label="sid_OtherInvestmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherInvestmentMember" xlink:to="sid_OtherInvestmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherInvestmentMember_lbl" xml:lang="en-US">Other Investment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis" xlink:label="ifrs-full_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Range [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember" xlink:label="ifrs-full_BottomOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember" xlink:label="ifrs-full_TopOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNMineracaoMember" xlink:label="sid_CSNMineracaoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoMember" xlink:to="sid_CSNMineracaoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMineracaoMember_lbl" xml:lang="en-US">C S N Mineracao [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CommonStockMember" xlink:label="sid_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommonStockMember" xlink:to="sid_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentPropertyMember" xlink:label="ifrs-full_InvestmentPropertyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentPropertyMember" xlink:to="ifrs-full_InvestmentPropertyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentPropertyMember_lbl" xml:lang="en-US">Investment property [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FirstProgramMember" xlink:label="sid_FirstProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FirstProgramMember" xlink:to="sid_FirstProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FirstProgramMember_lbl" xml:lang="en-US">First Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondProgramMember" xlink:label="sid_SecondProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondProgramMember" xlink:to="sid_SecondProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondProgramMember_lbl" xml:lang="en-US">Second Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondProgramsMember" xlink:label="sid_SecondProgramsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondProgramsMember" xlink:to="sid_SecondProgramsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondProgramsMember_lbl" xml:lang="en-US">Second Programs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ThirdProgramMember" xlink:label="sid_ThirdProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdProgramMember" xlink:to="sid_ThirdProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ThirdProgramMember_lbl" xml:lang="en-US">Third Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:label="ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:to="ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis_lbl" xml:lang="en-US">Retrospective application and retrospective restatement [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PreviouslyStatedMember" xlink:label="ifrs-full_PreviouslyStatedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PreviouslyStatedMember" xlink:to="ifrs-full_PreviouslyStatedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PreviouslyStatedMember_lbl" xml:lang="en-US">Previously stated [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ItaEnergeticaMember" xlink:label="sid_ItaEnergeticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaMember" xlink:to="sid_ItaEnergeticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ItaEnergeticaMember_lbl" xml:lang="en-US">Ita Energetica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MRSLogisticaSA3Member" xlink:label="sid_MRSLogisticaSA3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaSA3Member" xlink:to="sid_MRSLogisticaSA3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaSA3Member_lbl" xml:lang="en-US">M R S Logistica S A 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ItaEnergetica3Member" xlink:label="sid_ItaEnergetica3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergetica3Member" xlink:to="sid_ItaEnergetica3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ItaEnergetica3Member_lbl" xml:lang="en-US">Ita Energetica 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MeasurementOfRecoverableValueAxis" xlink:label="sid_MeasurementOfRecoverableValueAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MeasurementOfRecoverableValueAxis" xlink:to="sid_MeasurementOfRecoverableValueAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MeasurementOfRecoverableValueAxis_lbl" xml:lang="en-US">Measurement Of Recoverable Value [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowProjectionOneMember" xlink:label="sid_CashFlowProjectionOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionOneMember" xlink:to="sid_CashFlowProjectionOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjectionOneMember_lbl" xml:lang="en-US">Cash Flow Projection One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowProjectionTwoMember" xlink:label="sid_CashFlowProjectionTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionTwoMember" xlink:to="sid_CashFlowProjectionTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjectionTwoMember_lbl" xml:lang="en-US">Cash Flow Projection Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowProjectionThreeMember" xlink:label="sid_CashFlowProjectionThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionThreeMember" xlink:to="sid_CashFlowProjectionThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjectionThreeMember_lbl" xml:lang="en-US">Cash Flow Projection Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowProjectiFourMember" xlink:label="sid_CashFlowProjectiFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectiFourMember" xlink:to="sid_CashFlowProjectiFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjectiFourMember_lbl" xml:lang="en-US">Cash Flow Projecti Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfInvestmentPropertyAxis" xlink:label="ifrs-full_TypesOfInvestmentPropertyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInvestmentPropertyAxis" xlink:to="ifrs-full_TypesOfInvestmentPropertyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInvestmentPropertyAxis_lbl" xml:lang="en-US">Types of investment property [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidatedTotalMember" xlink:label="sid_ConsolidatedTotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidatedTotalMember" xlink:to="sid_ConsolidatedTotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidatedTotalMember_lbl" xml:lang="en-US">Consolidated Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MachineryMember" xlink:label="ifrs-full_MachineryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MachineryMember_lbl" xml:lang="en-US">Machinery [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FixturesAndFittingsMember" xlink:label="ifrs-full_FixturesAndFittingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FixturesAndFittingsMember_lbl" xml:lang="en-US">Fixtures and fittings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConstructionInProgressMember" xlink:label="ifrs-full_ConstructionInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Construction in progress [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember" xlink:label="ifrs-full_RightofuseAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsMember" xlink:to="ifrs-full_RightofuseAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssetsMember_lbl" xml:lang="en-US">Right-of-use assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Other property, plant and equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xml:lang="en-US">Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GrossCarryingAmountMember" xlink:label="ifrs-full_GrossCarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Gross carrying amount [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xml:lang="en-US">Accumulated depreciation and amortisation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GoodwillMember" xlink:label="ifrs-full_GoodwillMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillMember" xlink:to="ifrs-full_GoodwillMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GoodwillMember_lbl" xml:lang="en-US">Goodwill [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:to="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xml:lang="en-US">Customer-related intangible assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TechnologybasedIntangibleAssetsMember" xlink:label="ifrs-full_TechnologybasedIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TechnologybasedIntangibleAssetsMember" xlink:to="ifrs-full_TechnologybasedIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TechnologybasedIntangibleAssetsMember_lbl" xml:lang="en-US">Technology-based intangible assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BrandNamesMember" xlink:label="ifrs-full_BrandNamesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BrandNamesMember" xlink:to="ifrs-full_BrandNamesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BrandNamesMember_lbl" xml:lang="en-US">Brand names [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LicencesMember" xlink:label="ifrs-full_LicencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LicencesMember" xlink:to="ifrs-full_LicencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LicencesMember_lbl" xml:lang="en-US">Licences [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIntangibleAssetsMember" xlink:label="ifrs-full_OtherIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssetsMember" xlink:to="ifrs-full_OtherIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssetsMember_lbl" xml:lang="en-US">Other intangible assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentForAccumulatedRecoverableValueMember" xlink:label="sid_AdjustmentForAccumulatedRecoverableValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentForAccumulatedRecoverableValueMember" xlink:to="sid_AdjustmentForAccumulatedRecoverableValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentForAccumulatedRecoverableValueMember_lbl" xml:lang="en-US">Adjustment For Accumulated Recoverable Value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" xlink:to="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_lbl" xml:lang="en-US">Individual assets or cash-generating units [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PackagingMember" xlink:label="sid_PackagingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PackagingMember" xlink:to="sid_PackagingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PackagingMember_lbl" xml:lang="en-US">Packaging [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis" xlink:label="ifrs-full_SegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentsAxis_lbl" xml:lang="en-US">Segments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SteelMember" xlink:label="sid_SteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SteelMember" xlink:to="sid_SteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SteelMember_lbl" xml:lang="en-US">Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LongStelMember" xlink:label="sid_LongStelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongStelMember" xlink:to="sid_LongStelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LongStelMember_lbl" xml:lang="en-US">Long Stel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MiningMember" xlink:label="sid_MiningMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiningMember" xlink:to="sid_MiningMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MiningMember_lbl" xml:lang="en-US">Mining [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MinningMember" xlink:label="sid_MinningMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinningMember" xlink:to="sid_MinningMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinningMember_lbl" xml:lang="en-US">Minning [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherSteelMember" xlink:label="sid_OtherSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherSteelMember" xlink:to="sid_OtherSteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherSteelMember_lbl" xml:lang="en-US">Other Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CKTRBrasilServicosLtdMember" xlink:label="sid_CKTRBrasilServicosLtdMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CKTRBrasilServicosLtdMember" xlink:to="sid_CKTRBrasilServicosLtdMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CKTRBrasilServicosLtdMember_lbl" xml:lang="en-US">C K T R Brasil Servicos Ltd [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" xlink:to="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_lbl" xml:lang="en-US">Cash-generating units [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FlatSteelMember" xlink:label="sid_FlatSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FlatSteelMember" xlink:to="sid_FlatSteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FlatSteelMember_lbl" xml:lang="en-US">Flat Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FlatSteel1Member" xlink:label="sid_FlatSteel1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FlatSteel1Member" xlink:to="sid_FlatSteel1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FlatSteel1Member_lbl" xml:lang="en-US">Flat Steel 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LogisticMember" xlink:label="sid_LogisticMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticMember" xlink:to="sid_LogisticMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LogisticMember_lbl" xml:lang="en-US">Logistic [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Packaging1Member" xlink:label="sid_Packaging1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Packaging1Member" xlink:to="sid_Packaging1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Packaging1Member_lbl" xml:lang="en-US">Packaging 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TypeOfFunctionalCurrencyAxis" xlink:label="sid_TypeOfFunctionalCurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfFunctionalCurrencyAxis" xlink:to="sid_TypeOfFunctionalCurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TypeOfFunctionalCurrencyAxis_lbl" xml:lang="en-US">Type Of Functional Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ForeignCurrencyMember" xlink:label="sid_ForeignCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignCurrencyMember" xlink:to="sid_ForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignCurrencyMember_lbl" xml:lang="en-US">Foreign Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PrepaymentMember" xlink:label="sid_PrepaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaymentMember" xlink:to="sid_PrepaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrepaymentMember_lbl" xml:lang="en-US">Prepayment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VariableInterestMember" xlink:label="sid_VariableInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestMember" xlink:to="sid_VariableInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableInterestMember_lbl" xml:lang="en-US">Variable Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondsPerpetualBondsAndACCMember" xlink:label="sid_BondsPerpetualBondsAndACCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsAndACCMember" xlink:to="sid_BondsPerpetualBondsAndACCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsPerpetualBondsAndACCMember_lbl" xml:lang="en-US">Bonds Perpetual Bonds And A C C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FixedInterestMember" xlink:label="sid_FixedInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedInterestMember" xlink:to="sid_FixedInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedInterestMember_lbl" xml:lang="en-US">Fixed Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FacilityMember" xlink:label="sid_FacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FacilityMember" xlink:to="sid_FacilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FacilityMember_lbl" xml:lang="en-US">Facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LocalCurrencyMember" xlink:label="sid_LocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LocalCurrencyMember" xlink:to="sid_LocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LocalCurrencyMember_lbl" xml:lang="en-US">Local Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BNDESFINAMEDebenturesNCEAndCCBMember" xlink:label="sid_BNDESFINAMEDebenturesNCEAndCCBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BNDESFINAMEDebenturesNCEAndCCBMember" xlink:to="sid_BNDESFINAMEDebenturesNCEAndCCBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BNDESFINAMEDebenturesNCEAndCCBMember_lbl" xml:lang="en-US">B N D E S F I N A M E Debentures N C E And C C B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondsPerpetualBondsACCAndFacilityMember" xlink:label="sid_BondsPerpetualBondsACCAndFacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsACCAndFacilityMember" xlink:to="sid_BondsPerpetualBondsACCAndFacilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsPerpetualBondsACCAndFacilityMember_lbl" xml:lang="en-US">Bonds Perpetual Bonds A C C And Facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DebenturesMember" xlink:label="sid_DebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DebenturesMember" xlink:to="sid_DebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DebenturesMember_lbl" xml:lang="en-US">Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MaturityAxis" xlink:label="ifrs-full_MaturityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanTwoYearsAndNotLaterThanThreeYears1Member" xlink:label="sid_LaterThanTwoYearsAndNotLaterThanThreeYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanTwoYearsAndNotLaterThanThreeYears1Member" xlink:to="sid_LaterThanTwoYearsAndNotLaterThanThreeYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanTwoYearsAndNotLaterThanThreeYears1Member_lbl" xml:lang="en-US">Later Than Two Years And Not Later Than Three Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NationalCurrencyMember" xlink:label="sid_NationalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NationalCurrencyMember" xlink:to="sid_NationalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NationalCurrencyMember_lbl" xml:lang="en-US">National Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanThreeYearsAndNotLaterThanFourYears1Member" xlink:label="sid_LaterThanThreeYearsAndNotLaterThanFourYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanThreeYearsAndNotLaterThanFourYears1Member" xlink:to="sid_LaterThanThreeYearsAndNotLaterThanFourYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanThreeYearsAndNotLaterThanFourYears1Member_lbl" xml:lang="en-US">Later Than Three Years And Not Later Than Four Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanFourYearsAndNotLaterThanFiveYears1Member" xlink:label="sid_LaterThanFourYearsAndNotLaterThanFiveYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearsAndNotLaterThanFiveYears1Member" xlink:to="sid_LaterThanFourYearsAndNotLaterThanFiveYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFourYearsAndNotLaterThanFiveYears1Member_lbl" xml:lang="en-US">Later Than Four Years And Not Later Than Five Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanFiveYearsAndNotLaterThanSixYears1Member" xlink:label="sid_LaterThanFiveYearsAndNotLaterThanSixYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFiveYearsAndNotLaterThanSixYears1Member" xlink:to="sid_LaterThanFiveYearsAndNotLaterThanSixYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFiveYearsAndNotLaterThanSixYears1Member_lbl" xml:lang="en-US">Later Than Five Years And Not Later Than Six Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanSixYearsAndNotLaterThanSevenYears1Member" xlink:label="sid_LaterThanSixYearsAndNotLaterThanSevenYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSixYearsAndNotLaterThanSevenYears1Member" xlink:to="sid_LaterThanSixYearsAndNotLaterThanSevenYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanSixYearsAndNotLaterThanSevenYears1Member_lbl" xml:lang="en-US">Later Than Six Years And Not Later Than Seven Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanSevenYearsAndNotLaterThanSevenYears1Member" xlink:label="sid_LaterThanSevenYearsAndNotLaterThanSevenYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSevenYearsAndNotLaterThanSevenYears1Member" xlink:to="sid_LaterThanSevenYearsAndNotLaterThanSevenYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanSevenYearsAndNotLaterThanSevenYears1Member_lbl" xml:lang="en-US">Later Than Seven Years And Not Later Than Seven Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AfterSevenYears1Member" xlink:label="sid_AfterSevenYears1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AfterSevenYears1Member" xlink:to="sid_AfterSevenYears1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AfterSevenYears1Member_lbl" xml:lang="en-US">After Seven Years 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashAndCashEquivalantMember" xlink:label="sid_CashAndCashEquivalantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalantMember" xlink:to="sid_CashAndCashEquivalantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalantMember_lbl" xml:lang="en-US">Cash And Cash Equivalant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ShortTermInvestmentMember" xlink:label="sid_ShortTermInvestmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShortTermInvestmentMember" xlink:to="sid_ShortTermInvestmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ShortTermInvestmentMember_lbl" xml:lang="en-US">Short Term Investment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeReceivablesMember" xlink:label="ifrs-full_TradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivablesMember" xlink:to="ifrs-full_TradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivablesMember_lbl" xml:lang="en-US">Trade receivables [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xml:lang="en-US">Classes of financial liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsAndInterestOnEquityMember" xlink:label="sid_DividendsAndInterestOnEquityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnEquityMember" xlink:to="sid_DividendsAndInterestOnEquityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsAndInterestOnEquityMember_lbl" xml:lang="en-US">Dividends And Interest On Equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradingSecuritiesMember" xlink:label="ifrs-full_TradingSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradingSecuritiesMember" xlink:to="ifrs-full_TradingSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradingSecuritiesMember_lbl" xml:lang="en-US">Trading securities [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RelatedPartiesMember" xlink:label="ifrs-full_RelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartiesMember" xlink:to="ifrs-full_RelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RelatedPartiesMember_lbl" xml:lang="en-US">Related parties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherTradeReceivablesMember" xlink:label="sid_OtherTradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTradeReceivablesMember" xlink:to="sid_OtherTradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherTradeReceivablesMember_lbl" xml:lang="en-US">Other Trade Receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompulsoryLoanEletrobrasMember" xlink:label="sid_CompulsoryLoanEletrobrasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompulsoryLoanEletrobrasMember" xlink:to="sid_CompulsoryLoanEletrobrasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompulsoryLoanEletrobrasMember_lbl" xml:lang="en-US">Compulsory Loan Eletrobras [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LoansRelatedPartiesMember" xlink:label="sid_LoansRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoansRelatedPartiesMember" xlink:to="sid_LoansRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LoansRelatedPartiesMember_lbl" xml:lang="en-US">Loans Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentProperty1Member" xlink:label="sid_InvestmentProperty1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentProperty1Member" xlink:to="sid_InvestmentProperty1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentProperty1Member_lbl" xml:lang="en-US">Investment Property 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsAndFinancingMember" xlink:label="sid_BorrowingsAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingMember" xlink:to="sid_BorrowingsAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingMember_lbl" xml:lang="en-US">Borrowings And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeasesMember" xlink:label="sid_LeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeasesMember" xlink:to="sid_LeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeasesMember_lbl" xml:lang="en-US">Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradePayablesMember" xlink:label="sid_TradePayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesMember" xlink:to="sid_TradePayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesMember_lbl" xml:lang="en-US">Trade Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradePayablesDraweeRiskMember" xlink:label="sid_TradePayablesDraweeRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRiskMember" xlink:to="sid_TradePayablesDraweeRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesDraweeRiskMember_lbl" xml:lang="en-US">Trade Payables Drawee Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DerivativesMember" xlink:label="ifrs-full_DerivativesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativesMember" xlink:to="ifrs-full_DerivativesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DerivativesMember_lbl" xml:lang="en-US">Derivatives [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentesMember" xlink:label="sid_FinancialInvestmentesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentesMember" xlink:to="sid_FinancialInvestmentesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentesMember_lbl" xml:lang="en-US">Financial Investmentes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LevelsOfFairValueHierarchyAxis" xlink:label="ifrs-full_LevelsOfFairValueHierarchyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LevelsOfFairValueHierarchyAxis" xlink:to="ifrs-full_LevelsOfFairValueHierarchyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LevelsOfFairValueHierarchyAxis_lbl" xml:lang="en-US">Levels of fair value hierarchy [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Level1OfFairValueHierarchyMember" xlink:label="ifrs-full_Level1OfFairValueHierarchyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Level1OfFairValueHierarchyMember" xlink:to="ifrs-full_Level1OfFairValueHierarchyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Level1OfFairValueHierarchyMember_lbl" xml:lang="en-US">Level 1 of fair value hierarchy [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Level2OfFairValueHierarchyMember" xlink:label="ifrs-full_Level2OfFairValueHierarchyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Level2OfFairValueHierarchyMember" xlink:to="ifrs-full_Level2OfFairValueHierarchyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Level2OfFairValueHierarchyMember_lbl" xml:lang="en-US">Level 2 of fair value hierarchy [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_USMember" xlink:label="sid_USMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USMember" xlink:to="sid_USMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_USMember_lbl" xml:lang="en-US">U S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashAndCashEquivalentsOverseasMember" xlink:label="sid_CashAndCashEquivalentsOverseasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalentsOverseasMember" xlink:to="sid_CashAndCashEquivalentsOverseasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalentsOverseasMember_lbl" xml:lang="en-US">Cash And Cash Equivalents Overseas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrencyRiskMember" xlink:label="ifrs-full_CurrencyRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencyRiskMember" xlink:to="ifrs-full_CurrencyRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencyRiskMember_lbl" xml:lang="en-US">Currency risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentsMember" xlink:label="sid_FinancialInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsMember" xlink:to="sid_FinancialInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentsMember_lbl" xml:lang="en-US">FinancialInvestmentsMember</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfHedgesAxis" xlink:label="ifrs-full_TypesOfHedgesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfHedgesAxis" xlink:to="ifrs-full_TypesOfHedgesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfHedgesAxis_lbl" xml:lang="en-US">Types of hedges [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowHedgesMember" xlink:label="ifrs-full_CashFlowHedgesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowHedgesMember" xlink:to="ifrs-full_CashFlowHedgesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowHedgesMember_lbl" xml:lang="en-US">Cash flow hedges [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrencySwapContractMember" xlink:label="ifrs-full_CurrencySwapContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencySwapContractMember" xlink:to="ifrs-full_CurrencySwapContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencySwapContractMember_lbl" xml:lang="en-US">Currency swap contract [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapMember" xlink:label="sid_ExchangeRateSwapMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapMember" xlink:to="sid_ExchangeRateSwapMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapMember_lbl" xml:lang="en-US">Exchange Rate Swap [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProbabilityOfDefaultAxis" xlink:label="ifrs-full_ProbabilityOfDefaultAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_lbl" xml:lang="en-US">Probability of default [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProbableScenarioMember" xlink:label="sid_ProbableScenarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProbableScenarioMember" xlink:to="sid_ProbableScenarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProbableScenarioMember_lbl" xml:lang="en-US">Probable Scenario [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScenarioIMember" xlink:label="sid_ScenarioIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIMember" xlink:to="sid_ScenarioIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIMember_lbl" xml:lang="en-US">Scenario 1 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScenarioIIMember" xlink:label="sid_ScenarioIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIIMember" xlink:to="sid_ScenarioIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIIMember_lbl" xml:lang="en-US">Scenario I I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EURMember" xlink:label="sid_EURMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EURMember" xlink:to="sid_EURMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EURMember_lbl" xml:lang="en-US">E U R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_USDXEURMember" xlink:label="sid_USDXEURMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USDXEURMember" xlink:to="sid_USDXEURMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_USDXEURMember_lbl" xml:lang="en-US">U S D X E U R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossExchangePositionMember" xlink:label="sid_GrossExchangePositionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossExchangePositionMember" xlink:to="sid_GrossExchangePositionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossExchangePositionMember_lbl" xml:lang="en-US">Gross Exchange Position [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_HedgingInstrumentsAxis" xlink:label="ifrs-full_HedgingInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgingInstrumentsAxis" xlink:to="ifrs-full_HedgingInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgingInstrumentsAxis_lbl" xml:lang="en-US">Hedging instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapCDIDollarMember" xlink:label="sid_ExchangeRateSwapCDIDollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapCDIDollarMember" xlink:to="sid_ExchangeRateSwapCDIDollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapCDIDollarMember_lbl" xml:lang="en-US">Exchange Rate Swap C D I Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapRealDollarMember" xlink:label="sid_ExchangeRateSwapRealDollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapRealDollarMember" xlink:to="sid_ExchangeRateSwapRealDollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapRealDollarMember_lbl" xml:lang="en-US">Exchange Rate Swap Real Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetExchangePositionMember" xlink:label="sid_NetExchangePositionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetExchangePositionMember" xlink:to="sid_NetExchangePositionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetExchangePositionMember_lbl" xml:lang="en-US">Net Exchange Position [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VariableInterestRateAxis" xlink:label="sid_VariableInterestRateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestRateAxis" xlink:to="sid_VariableInterestRateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableInterestRateAxis_lbl" xml:lang="en-US">Variable Interest Rate [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CDIMember" xlink:label="sid_CDIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CDIMember" xlink:to="sid_CDIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CDIMember_lbl" xml:lang="en-US">C D I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestRateRiskMember" xlink:label="ifrs-full_InterestRateRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRateRiskMember" xlink:to="ifrs-full_InterestRateRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestRateRiskMember_lbl" xml:lang="en-US">Interest rate risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TJLPMember" xlink:label="sid_TJLPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TJLPMember" xlink:to="sid_TJLPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TJLPMember_lbl" xml:lang="en-US">T J L P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LondonInterbankOfferedRateLIBOROneMember" xlink:label="sid_LondonInterbankOfferedRateLIBOROneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LondonInterbankOfferedRateLIBOROneMember" xlink:to="sid_LondonInterbankOfferedRateLIBOROneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LondonInterbankOfferedRateLIBOROneMember_lbl" xml:lang="en-US">London Interbank Offered Rate L I B O R One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SELICMember" xlink:label="sid_SELICMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SELICMember" xlink:to="sid_SELICMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SELICMember_lbl" xml:lang="en-US">S E L I C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LIBORMember" xlink:label="sid_LIBORMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LIBORMember" xlink:to="sid_LIBORMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LIBORMember_lbl" xml:lang="en-US">L I B O R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate1Member" xlink:label="sid_SettledDate1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate1Member" xlink:to="sid_SettledDate1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate1Member_lbl" xml:lang="en-US">Settled Date 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate2Member" xlink:label="sid_SettledDate2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate2Member" xlink:to="sid_SettledDate2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate2Member_lbl" xml:lang="en-US">Settled Date 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate3Member" xlink:label="sid_SettledDate3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate3Member" xlink:to="sid_SettledDate3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate3Member_lbl" xml:lang="en-US">Settled Date 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate4Member" xlink:label="sid_SettledDate4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate4Member" xlink:to="sid_SettledDate4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate4Member_lbl" xml:lang="en-US">Settled Date 4 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate5Member" xlink:label="sid_SettledDate5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate5Member" xlink:to="sid_SettledDate5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate5Member_lbl" xml:lang="en-US">Settled Date 5 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate6Member" xlink:label="sid_SettledDate6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate6Member" xlink:to="sid_SettledDate6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate6Member_lbl" xml:lang="en-US">Settled Date 6 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate7Member" xlink:label="sid_SettledDate7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate7Member" xlink:to="sid_SettledDate7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate7Member_lbl" xml:lang="en-US">Settled Date 7 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate8Member" xlink:label="sid_SettledDate8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate8Member" xlink:to="sid_SettledDate8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate8Member_lbl" xml:lang="en-US">Settled Date 8 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SettledDate9Member" xlink:label="sid_SettledDate9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SettledDate9Member" xlink:to="sid_SettledDate9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SettledDate9Member_lbl" xml:lang="en-US">Settled Date 9 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MovementMember" xlink:label="sid_MovementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MovementMember" xlink:to="sid_MovementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MovementMember_lbl" xml:lang="en-US">Movement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RealizationMember" xlink:label="sid_RealizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealizationMember" xlink:to="sid_RealizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealizationMember_lbl" xml:lang="en-US">Realization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDateMember" xlink:label="sid_MaturityDateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDateMember" xlink:to="sid_MaturityDateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDateMember_lbl" xml:lang="en-US">Maturity Date [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDate1Member" xlink:label="sid_MaturityDate1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDate1Member" xlink:to="sid_MaturityDate1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDate1Member_lbl" xml:lang="en-US">Maturity Date 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDate2Member" xlink:label="sid_MaturityDate2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDate2Member" xlink:to="sid_MaturityDate2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDate2Member_lbl" xml:lang="en-US">Maturity Date 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDate3Member" xlink:label="sid_MaturityDate3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDate3Member" xlink:to="sid_MaturityDate3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDate3Member_lbl" xml:lang="en-US">Maturity Date 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDate4Member" xlink:label="sid_MaturityDate4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDate4Member" xlink:to="sid_MaturityDate4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDate4Member_lbl" xml:lang="en-US">Maturity Date 4 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaturityDate5Member" xlink:label="sid_MaturityDate5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaturityDate5Member" xlink:to="sid_MaturityDate5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaturityDate5Member_lbl" xml:lang="en-US">Maturity Date 5 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember_lbl" xml:lang="en-US">Export prepayments in us$ to third parties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesOneMember</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesTwoMember</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesThreeMember</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesFourMember</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_lbl" xml:lang="en-US">Export Prepayments In Us To Third Parties Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_lbl" xml:lang="en-US">Export pepayments in us$ to third parties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondsandExportprepaymentsinUSMember" xlink:label="sid_BondsandExportprepaymentsinUSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsandExportprepaymentsinUSMember" xlink:to="sid_BondsandExportprepaymentsinUSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsandExportprepaymentsinUSMember_lbl" xml:lang="en-US">Bonds and export prepayments in us$ [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondOneMember" xlink:label="sid_BondOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondOneMember" xlink:to="sid_BondOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondOneMember_lbl" xml:lang="en-US">Bond [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondTwoMember" xlink:label="sid_BondTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondTwoMember" xlink:to="sid_BondTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondTwoMember_lbl" xml:lang="en-US">Bond Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondsandExportprepaymentsinUSOneMember" xlink:label="sid_BondsandExportprepaymentsinUSOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsandExportprepaymentsinUSOneMember" xlink:to="sid_BondsandExportprepaymentsinUSOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsandExportprepaymentsinUSOneMember_lbl" xml:lang="en-US">Bondsand Exportprepaymentsin U S One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesSevenMember</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BondThreeMember" xlink:label="sid_BondThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondThreeMember" xlink:to="sid_BondThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondThreeMember_lbl" xml:lang="en-US">Bond Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvanceOnForeignExchangeContractMember" xlink:label="sid_AdvanceOnForeignExchangeContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvanceOnForeignExchangeContractMember" xlink:to="sid_AdvanceOnForeignExchangeContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvanceOnForeignExchangeContractMember_lbl" xml:lang="en-US">Advance On Foreign Exchange Contract [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvanceOnForeignExchangeContractOneMember" xlink:label="sid_AdvanceOnForeignExchangeContractOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvanceOnForeignExchangeContractOneMember" xlink:to="sid_AdvanceOnForeignExchangeContractOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvanceOnForeignExchangeContractOneMember_lbl" xml:lang="en-US">Advance On Foreign Exchange Contract One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvanceOnForeignExchangeContractTwoMember" xlink:label="sid_AdvanceOnForeignExchangeContractTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvanceOnForeignExchangeContractTwoMember" xlink:to="sid_AdvanceOnForeignExchangeContractTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvanceOnForeignExchangeContractTwoMember_lbl" xml:lang="en-US">Advance On Foreign Exchange Contract Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvanceOnForeignExchangeContractThreeMember" xlink:label="sid_AdvanceOnForeignExchangeContractThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvanceOnForeignExchangeContractThreeMember" xlink:to="sid_AdvanceOnForeignExchangeContractThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvanceOnForeignExchangeContractThreeMember_lbl" xml:lang="en-US">Advance On Foreign Exchange Contract Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesEightMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesEightMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_lbl" xml:lang="en-US">Export Prepayments In Us To Third Parties Eight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember" xlink:label="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember" xlink:to="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_lbl" xml:lang="en-US">Income Tax And Social Contribution On Cash Flow Hedge Accounting [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NotLaterThanOneYearMember" xlink:label="ifrs-full_NotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneYearMember" xlink:to="ifrs-full_NotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneYearMember_lbl" xml:lang="en-US">Not later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_lbl" xml:lang="en-US">Later than one year and not later than two years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than two years and not later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FixedRateNotesMember" xlink:label="sid_FixedRateNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedRateNotesMember" xlink:to="sid_FixedRateNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedRateNotesMember_lbl" xml:lang="en-US">Fixed Rate Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiquidityRiskMember" xlink:label="ifrs-full_LiquidityRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiquidityRiskMember" xlink:to="ifrs-full_LiquidityRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiquidityRiskMember_lbl" xml:lang="en-US">Liquidity risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapDollarEuroMember" xlink:label="sid_ExchangeRateSwapDollarEuroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapDollarEuroMember" xlink:to="sid_ExchangeRateSwapDollarEuroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapDollarEuroMember_lbl" xml:lang="en-US">Exchange Rate Swap Dollar Euro [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapDollarRealMember" xlink:label="sid_ExchangeRateSwapDollarRealMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapDollarRealMember" xlink:to="sid_ExchangeRateSwapDollarRealMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapDollarRealMember_lbl" xml:lang="en-US">Exchange Rate Swap Dollar Real [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalSwapMember" xlink:label="sid_TotalSwapMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalSwapMember" xlink:to="sid_TotalSwapMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalSwapMember_lbl" xml:lang="en-US">Total Swap [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCAMember" xlink:label="sid_InterestRateDebenturesCDIIPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCAMember" xlink:to="sid_InterestRateDebenturesCDIIPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCAMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCAOneMember" xlink:label="sid_InterestRateDebenturesCDIIPCAOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCAOneMember" xlink:to="sid_InterestRateDebenturesCDIIPCAOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCAOneMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCATwoMember" xlink:label="sid_InterestRateDebenturesCDIIPCATwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCATwoMember" xlink:to="sid_InterestRateDebenturesCDIIPCATwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCATwoMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCAThreeMember" xlink:label="sid_InterestRateDebenturesCDIIPCAThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCAThreeMember" xlink:to="sid_InterestRateDebenturesCDIIPCAThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCAThreeMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCAFourMember" xlink:label="sid_InterestRateDebenturesCDIIPCAFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCAFourMember" xlink:to="sid_InterestRateDebenturesCDIIPCAFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCAFourMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateDebenturesCDIIPCAFiveMember" xlink:label="sid_InterestRateDebenturesCDIIPCAFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateDebenturesCDIIPCAFiveMember" xlink:to="sid_InterestRateDebenturesCDIIPCAFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateDebenturesCDIIPCAFiveMember_lbl" xml:lang="en-US">Interest Rate Debentures C D I I P C A Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalInterestRateDebenturesCDIIPCAMember" xlink:label="sid_TotalInterestRateDebenturesCDIIPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalInterestRateDebenturesCDIIPCAMember" xlink:to="sid_TotalInterestRateDebenturesCDIIPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalInterestRateDebenturesCDIIPCAMember_lbl" xml:lang="en-US">Total Interest Rate Debentures C D I I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapGBPEuroMember" xlink:label="sid_ExchangeRateSwapGBPEuroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapGBPEuroMember" xlink:to="sid_ExchangeRateSwapGBPEuroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapGBPEuroMember_lbl" xml:lang="en-US">Exchange Rate Swap G B P Euro [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateSwapCDIIPCAMember" xlink:label="sid_InterestRateSwapCDIIPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateSwapCDIIPCAMember" xlink:to="sid_InterestRateSwapCDIIPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateSwapCDIIPCAMember_lbl" xml:lang="en-US">Interest Rate Swap C D I I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapCDIIPCAMember" xlink:label="sid_ExchangeRateSwapCDIIPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapCDIIPCAMember" xlink:to="sid_ExchangeRateSwapCDIIPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapCDIIPCAMember_lbl" xml:lang="en-US">Exchange Rate Swap C D I I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfShareCapitalAxis" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes of share capital [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OrdinarySharesOneMember" xlink:label="sid_OrdinarySharesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OrdinarySharesOneMember" xlink:to="sid_OrdinarySharesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OrdinarySharesOneMember_lbl" xml:lang="en-US">Ordinary Shares One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PreferenceSharesMember" xlink:label="ifrs-full_PreferenceSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PreferenceSharesMember" xlink:to="ifrs-full_PreferenceSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PreferenceSharesMember_lbl" xml:lang="en-US">Preference shares [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PreferenceSharesoneMember" xlink:label="sid_PreferenceSharesoneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferenceSharesoneMember" xlink:to="sid_PreferenceSharesoneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferenceSharesoneMember_lbl" xml:lang="en-US">Preference Sharesone [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalSharesMember" xlink:label="sid_TotalSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalSharesMember" xlink:to="sid_TotalSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalSharesMember_lbl" xml:lang="en-US">Total Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScenarioIIThreeMember" xlink:label="sid_ScenarioIIThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIIThreeMember" xlink:to="sid_ScenarioIIThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIIThreeMember_lbl" xml:lang="en-US">Scenario I I Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScenarioIITwoMember" xlink:label="sid_ScenarioIITwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIITwoMember" xlink:to="sid_ScenarioIITwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIITwoMember_lbl" xml:lang="en-US">Scenario I I Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PreferenceSharesTwoMember" xlink:label="sid_PreferenceSharesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferenceSharesTwoMember" xlink:to="sid_PreferenceSharesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferenceSharesTwoMember_lbl" xml:lang="en-US">Preference Shares Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalManagementMember" xlink:label="sid_CapitalManagementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalManagementMember" xlink:to="sid_CapitalManagementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalManagementMember_lbl" xml:lang="en-US">Capital Management [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OperationalFacilitiesMember" xlink:label="sid_OperationalFacilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperationalFacilitiesMember" xlink:to="sid_OperationalFacilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperationalFacilitiesMember_lbl" xml:lang="en-US">Operational Facilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TwoYearArrangementMember" xlink:label="sid_TwoYearArrangementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TwoYearArrangementMember" xlink:to="sid_TwoYearArrangementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TwoYearArrangementMember_lbl" xml:lang="en-US">Two Year Arrangement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FiveYearArrangementMember" xlink:label="sid_FiveYearArrangementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FiveYearArrangementMember" xlink:to="sid_FiveYearArrangementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FiveYearArrangementMember_lbl" xml:lang="en-US">Five Year Arrangement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NotLaterThanOne1YearMember" xlink:label="sid_NotLaterThanOne1YearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotLaterThanOne1YearMember" xlink:to="sid_NotLaterThanOne1YearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NotLaterThanOne1YearMember_lbl" xml:lang="en-US">Not Later Than One 1 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than one year and not later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAndLiabilitiesAxis" xlink:label="ifrs-full_AssetsAndLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAndLiabilitiesAxis" xlink:to="ifrs-full_AssetsAndLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAndLiabilitiesAxis_lbl" xml:lang="en-US">Assets and liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CurrentTradePayablesMember" xlink:label="sid_CurrentTradePayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentTradePayablesMember" xlink:to="sid_CurrentTradePayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentTradePayablesMember_lbl" xml:lang="en-US">Current Trade Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NonCurrentTradePayablesMember" xlink:label="sid_NonCurrentTradePayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentTradePayablesMember" xlink:to="sid_NonCurrentTradePayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentTradePayablesMember_lbl" xml:lang="en-US">Non Current Trade Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfLiabilitiesAxis_lbl" xml:lang="en-US">Classes of liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PayablesToRelatedPartiesMember" xlink:label="sid_PayablesToRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PayablesToRelatedPartiesMember" xlink:to="sid_PayablesToRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PayablesToRelatedPartiesMember_lbl" xml:lang="en-US">Payables To Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DerivativeFinancialInstrumentsMember" xlink:label="sid_DerivativeFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DerivativeFinancialInstrumentsMember" xlink:to="sid_DerivativeFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DerivativeFinancialInstrumentsMember_lbl" xml:lang="en-US">Derivative Financial Instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsAndInterestOnCapitalPayableMember" xlink:label="sid_DividendsAndInterestOnCapitalPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnCapitalPayableMember" xlink:to="sid_DividendsAndInterestOnCapitalPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsAndInterestOnCapitalPayableMember_lbl" xml:lang="en-US">Dividends And Interest On Capital Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvancesFromCustomersMember" xlink:label="sid_AdvancesFromCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesFromCustomersMember" xlink:to="sid_AdvancesFromCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesFromCustomersMember_lbl" xml:lang="en-US">Advances From Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxesInInstallmentsMember" xlink:label="sid_TaxesInInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesInInstallmentsMember" xlink:to="sid_TaxesInInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesInInstallmentsMember_lbl" xml:lang="en-US">Taxes In Installments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProfitSharingEmployeesMember" xlink:label="sid_ProfitSharingEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitSharingEmployeesMember" xlink:to="sid_ProfitSharingEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitSharingEmployeesMember_lbl" xml:lang="en-US">Profit Sharing Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxesPayableMember" xlink:label="sid_TaxesPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesPayableMember" xlink:to="sid_TaxesPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesPayableMember_lbl" xml:lang="en-US">Taxes Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionFromConsumptionAndServicesMember" xlink:label="sid_ProvisionFromConsumptionAndServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionFromConsumptionAndServicesMember" xlink:to="sid_ProvisionFromConsumptionAndServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionFromConsumptionAndServicesMember_lbl" xml:lang="en-US">Provision From Consumption And Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ThirdPartyMaterialsInOurPossessionMember" xlink:label="sid_ThirdPartyMaterialsInOurPossessionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartyMaterialsInOurPossessionMember" xlink:to="sid_ThirdPartyMaterialsInOurPossessionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ThirdPartyMaterialsInOurPossessionMember_lbl" xml:lang="en-US">Third Party Materials In Our Possession [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilitiesMember" xlink:label="ifrs-full_LeaseLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilitiesMember" xlink:to="ifrs-full_LeaseLiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilitiesMember_lbl" xml:lang="en-US">Lease liabilities [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherPayablesMember" xlink:label="sid_OtherPayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesMember" xlink:to="sid_OtherPayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesMember_lbl" xml:lang="en-US">Other Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxAndSocialContributionAxis" xlink:label="sid_IncomeTaxAndSocialContributionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionAxis" xlink:to="sid_IncomeTaxAndSocialContributionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionAxis_lbl" xml:lang="en-US">Income Tax And Social Contribution [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInResultsOfAffiliatedCompaniesMember" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompaniesMember" xlink:to="sid_EquityInResultsOfAffiliatedCompaniesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesMember_lbl" xml:lang="en-US">Equity In Results Of Affiliated Companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProfitWithDifferentiatedRatesOrUntaxedMember" xlink:label="sid_ProfitWithDifferentiatedRatesOrUntaxedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitWithDifferentiatedRatesOrUntaxedMember" xlink:to="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_lbl" xml:lang="en-US">Profit With Differentiated Rates Or Untaxed [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransferPricingAdjustmentMember" xlink:label="sid_TransferPricingAdjustmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferPricingAdjustmentMember" xlink:to="sid_TransferPricingAdjustmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransferPricingAdjustmentMember_lbl" xml:lang="en-US">Transfer Pricing Adjustment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" xlink:label="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" xlink:to="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_lbl" xml:lang="en-US">Tax Loss Carryforwards Without Recognizing Deferred Taxes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LimitOfIndebtednessMember" xlink:label="sid_LimitOfIndebtednessMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LimitOfIndebtednessMember" xlink:to="sid_LimitOfIndebtednessMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LimitOfIndebtednessMember_lbl" xml:lang="en-US">Limit Of Indebtedness [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" xlink:label="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" xlink:to="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_lbl" xml:lang="en-US">Unrecorded Deferred Taxes On Temporary Differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxAndSocialContributionOnForeignProfitMember" xlink:label="sid_IncomeTaxAndSocialContributionOnForeignProfitMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionOnForeignProfitMember" xlink:to="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_lbl" xml:lang="en-US">Income Tax And Social Contribution On Foreign Profit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxIncentivesMember" xlink:label="sid_TaxIncentivesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxIncentivesMember" xlink:to="sid_TaxIncentivesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxIncentivesMember_lbl" xml:lang="en-US">Tax Incentives [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestOnEquityMember" xlink:label="sid_InterestOnEquityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnEquityMember" xlink:to="sid_InterestOnEquityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnEquityMember_lbl" xml:lang="en-US">Interest On Equity [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognitionOfTaxCreditsMember" xlink:to="sid_RecognitionOfTaxCreditsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecognitionOfTaxCreditsMember_lbl" xml:lang="en-US">Recognition Of Tax Credits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherPermanentDeductionsAdditionsMember" xlink:label="sid_OtherPermanentDeductionsAdditionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPermanentDeductionsAdditionsMember" xlink:to="sid_OtherPermanentDeductionsAdditionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPermanentDeductionsAdditionsMember_lbl" xml:lang="en-US">Other Permanent Deductions Additions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxAssetLiabilityAxis" xlink:label="sid_DeferredTaxAssetLiabilityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssetLiabilityAxis" xlink:to="sid_DeferredTaxAssetLiabilityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssetLiabilityAxis_lbl" xml:lang="en-US">Deferred Tax Asset Liability [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredIncomeTaxLossesMember" xlink:label="sid_DeferredIncomeTaxLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredIncomeTaxLossesMember" xlink:to="sid_DeferredIncomeTaxLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredIncomeTaxLossesMember_lbl" xml:lang="en-US">Deferred Income Tax Losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredSocialContributionTaxLossesMember" xlink:label="sid_DeferredSocialContributionTaxLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredSocialContributionTaxLossesMember" xlink:to="sid_DeferredSocialContributionTaxLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredSocialContributionTaxLossesMember_lbl" xml:lang="en-US">Deferred Social Contribution Tax Losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TemporaryDifferencesMember" xlink:label="sid_TemporaryDifferencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TemporaryDifferencesMember" xlink:to="sid_TemporaryDifferencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TemporaryDifferencesMember_lbl" xml:lang="en-US">Temporary Differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" xlink:label="sid_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" xlink:to="sid_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_lbl" xml:lang="en-US">Tax Social Security Labor Civil And Environmental Risks [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EstimatedLossesOnAssetsMember" xlink:label="sid_EstimatedLossesOnAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossesOnAssetsMember" xlink:to="sid_EstimatedLossesOnAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstimatedLossesOnAssetsMember_lbl" xml:lang="en-US">Estimated Losses On Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GainsLossesOnFinancialAssetsMember" xlink:label="sid_GainsLossesOnFinancialAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnFinancialAssetsMember" xlink:to="sid_GainsLossesOnFinancialAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainsLossesOnFinancialAssetsMember_lbl" xml:lang="en-US">Gains Losses On Financial Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialLiabilityPensionAndHealthcarePlanMember" xlink:label="sid_ActuarialLiabilityPensionAndHealthcarePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLiabilityPensionAndHealthcarePlanMember" xlink:to="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_lbl" xml:lang="en-US">Actuarial Liability Pension And Healthcare Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionForConsumptionAndServicesMember" xlink:label="sid_ProvisionForConsumptionAndServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForConsumptionAndServicesMember" xlink:to="sid_ProvisionForConsumptionAndServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForConsumptionAndServicesMember_lbl" xml:lang="en-US">Provision For Consumption And Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowHedgeAccountingMember" xlink:label="sid_CashFlowHedgeAccountingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingMember" xlink:to="sid_CashFlowHedgeAccountingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgeAccountingMember_lbl" xml:lang="en-US">Cash Flow Hedge Accounting [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GainLossOfControlInTransnordestinaMember" xlink:label="sid_GainLossOfControlInTransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainLossOfControlInTransnordestinaMember" xlink:to="sid_GainLossOfControlInTransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainLossOfControlInTransnordestinaMember_lbl" xml:lang="en-US">Gain Loss Of Control In Transnordestina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueSWTCBLAcquisitionMember" xlink:label="sid_FairValueSWTCBLAcquisitionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueSWTCBLAcquisitionMember" xlink:to="sid_FairValueSWTCBLAcquisitionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueSWTCBLAcquisitionMember_lbl" xml:lang="en-US">Fair Value S W T C B L Acquisition [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BusinessCombinationMember" xlink:label="sid_BusinessCombinationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessCombinationMember" xlink:to="sid_BusinessCombinationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessCombinationMember_lbl" xml:lang="en-US">Business Combination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanThreeYearMember" xlink:label="sid_LaterThanThreeYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanThreeYearMember" xlink:to="sid_LaterThanThreeYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanThreeYearMember_lbl" xml:lang="en-US">Later Than Three Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanFourYearMember" xlink:label="sid_LaterThanFourYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearMember" xlink:to="sid_LaterThanFourYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFourYearMember_lbl" xml:lang="en-US">Later Than Four Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanFiveYearMember" xlink:label="sid_LaterThanFiveYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFiveYearMember" xlink:to="sid_LaterThanFiveYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFiveYearMember_lbl" xml:lang="en-US">Later Than Five Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanSixYearMember" xlink:label="sid_LaterThanSixYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSixYearMember" xlink:to="sid_LaterThanSixYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanSixYearMember_lbl" xml:lang="en-US">Later Than Six Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaterThanSevenYearMember" xlink:label="sid_LaterThanSevenYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSevenYearMember" xlink:to="sid_LaterThanSevenYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanSevenYearMember_lbl" xml:lang="en-US">Later Than Seven Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FederalRefisLaw1Member" xlink:label="sid_FederalRefisLaw1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw1Member" xlink:to="sid_FederalRefisLaw1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisLaw1Member_lbl" xml:lang="en-US">Federal Refis Law 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FederalRefisLaw2Member" xlink:label="sid_FederalRefisLaw2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw2Member" xlink:to="sid_FederalRefisLaw2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisLaw2Member_lbl" xml:lang="en-US">Federal Refis Law 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherTaxesInInstallmentsMember" xlink:label="sid_OtherTaxesInInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTaxesInInstallmentsMember" xlink:to="sid_OtherTaxesInInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherTaxesInInstallmentsMember_lbl" xml:lang="en-US">Other Taxes In Installments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxMember" xlink:label="sid_TaxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxMember" xlink:to="sid_TaxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxMember_lbl" xml:lang="en-US">Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SocialSecurityMember" xlink:label="sid_SocialSecurityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SocialSecurityMember" xlink:to="sid_SocialSecurityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SocialSecurityMember_lbl" xml:lang="en-US">Social Security [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaborMember" xlink:label="sid_LaborMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborMember" xlink:to="sid_LaborMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborMember_lbl" xml:lang="en-US">Labor [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CivilMember" xlink:label="sid_CivilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CivilMember" xlink:to="sid_CivilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CivilMember_lbl" xml:lang="en-US">Civil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EnvironmentalMember" xlink:label="sid_EnvironmentalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalMember" xlink:to="sid_EnvironmentalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnvironmentalMember_lbl" xml:lang="en-US">Environmental [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DepositOfAGuaranteeMember" xlink:label="sid_DepositOfAGuaranteeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepositOfAGuaranteeMember" xlink:to="sid_DepositOfAGuaranteeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepositOfAGuaranteeMember_lbl" xml:lang="en-US">Deposit Of A Guarantee [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CounterpartyNameAxis" xlink:label="srt_CounterpartyNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CounterpartyNameAxis" xlink:to="srt_CounterpartyNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CounterpartyNameAxis_lbl" xml:lang="en-US">Counterparty Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember" xlink:label="sid_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember" xlink:to="sid_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember_lbl" xml:lang="en-US">Companhia Estadualde Geracaode Energia Eletrica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfProvisionsAxis" xlink:label="ifrs-full_ClassesOfProvisionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfProvisionsAxis" xlink:to="ifrs-full_ClassesOfProvisionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfProvisionsAxis_lbl" xml:lang="en-US">Classes of other provisions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter1Member" xlink:label="sid_MainLegalMatter1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter1Member" xlink:to="sid_MainLegalMatter1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter1Member_lbl" xml:lang="en-US">Main Legal Matter 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter2Member" xlink:label="sid_MainLegalMatter2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter2Member" xlink:to="sid_MainLegalMatter2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter2Member_lbl" xml:lang="en-US">Main Legal Matter 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter3Member" xlink:label="sid_MainLegalMatter3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter3Member" xlink:to="sid_MainLegalMatter3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter3Member_lbl" xml:lang="en-US">Main Legal Matter 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter4Member" xlink:label="sid_MainLegalMatter4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter4Member" xlink:to="sid_MainLegalMatter4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter4Member_lbl" xml:lang="en-US">Main Legal Matter 4 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter5Member" xlink:label="sid_MainLegalMatter5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter5Member" xlink:to="sid_MainLegalMatter5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter5Member_lbl" xml:lang="en-US">Main Legal Matter 5 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter6Member" xlink:label="sid_MainLegalMatter6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter6Member" xlink:to="sid_MainLegalMatter6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter6Member_lbl" xml:lang="en-US">Main Legal Matter 6 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter7Member" xlink:label="sid_MainLegalMatter7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter7Member" xlink:to="sid_MainLegalMatter7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter7Member_lbl" xml:lang="en-US">Main Legal Matter 7 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter8Member" xlink:label="sid_MainLegalMatter8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter8Member" xlink:to="sid_MainLegalMatter8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter8Member_lbl" xml:lang="en-US">Main Legal Matter 8 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter9Member" xlink:label="sid_MainLegalMatter9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter9Member" xlink:to="sid_MainLegalMatter9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter9Member_lbl" xml:lang="en-US">Main Legal Matter 9 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter10Member" xlink:label="sid_MainLegalMatter10Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter10Member" xlink:to="sid_MainLegalMatter10Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter10Member_lbl" xml:lang="en-US">Main Legal Matter 10 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter11Member" xlink:label="sid_MainLegalMatter11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter11Member" xlink:to="sid_MainLegalMatter11Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter11Member_lbl" xml:lang="en-US">Main Legal Matter 11 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter12Member" xlink:label="sid_MainLegalMatter12Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter12Member" xlink:to="sid_MainLegalMatter12Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter12Member_lbl" xml:lang="en-US">Main Legal Matter 12 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter13Member" xlink:label="sid_MainLegalMatter13Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter13Member" xlink:to="sid_MainLegalMatter13Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter13Member_lbl" xml:lang="en-US">Main Legal Matter 13 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter14Member" xlink:label="sid_MainLegalMatter14Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter14Member" xlink:to="sid_MainLegalMatter14Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter14Member_lbl" xml:lang="en-US">Main Legal Matter 14 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter15Member" xlink:label="sid_MainLegalMatter15Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter15Member" xlink:to="sid_MainLegalMatter15Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter15Member_lbl" xml:lang="en-US">Main Legal Matter 15 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter16Member" xlink:label="sid_MainLegalMatter16Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter16Member" xlink:to="sid_MainLegalMatter16Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter16Member_lbl" xml:lang="en-US">Main Legal Matter 16 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter17Member" xlink:label="sid_MainLegalMatter17Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter17Member" xlink:to="sid_MainLegalMatter17Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter17Member_lbl" xml:lang="en-US">Main Legal Matter 17 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter18Member" xlink:label="sid_MainLegalMatter18Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter18Member" xlink:to="sid_MainLegalMatter18Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter18Member_lbl" xml:lang="en-US">Main Legal Matter 18 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter19Member" xlink:label="sid_MainLegalMatter19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter19Member" xlink:to="sid_MainLegalMatter19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter19Member_lbl" xml:lang="en-US">Main Legal Matter 19 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter21Member" xlink:label="sid_MainLegalMatter21Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter21Member" xlink:to="sid_MainLegalMatter21Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter21Member_lbl" xml:lang="en-US">Main Legal Matter 21 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter22Member" xlink:label="sid_MainLegalMatter22Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter22Member" xlink:to="sid_MainLegalMatter22Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter22Member_lbl" xml:lang="en-US">Main Legal Matter 22 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter23Member" xlink:label="sid_MainLegalMatter23Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter23Member" xlink:to="sid_MainLegalMatter23Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter23Member_lbl" xml:lang="en-US">Main Legal Matter 23 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter24Member" xlink:label="sid_MainLegalMatter24Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter24Member" xlink:to="sid_MainLegalMatter24Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter24Member_lbl" xml:lang="en-US">Main Legal Matter 24 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter25Member" xlink:label="sid_MainLegalMatter25Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter25Member" xlink:to="sid_MainLegalMatter25Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter25Member_lbl" xml:lang="en-US">Main Legal Matter 25 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter26Member" xlink:label="sid_MainLegalMatter26Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter26Member" xlink:to="sid_MainLegalMatter26Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter26Member_lbl" xml:lang="en-US">Main Legal Matter 26 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter27Member" xlink:label="sid_MainLegalMatter27Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter27Member" xlink:to="sid_MainLegalMatter27Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter27Member_lbl" xml:lang="en-US">Main Legal Matter 27 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter28Member" xlink:label="sid_MainLegalMatter28Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter28Member" xlink:to="sid_MainLegalMatter28Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter28Member_lbl" xml:lang="en-US">Main Legal Matter 28 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter29Member" xlink:label="sid_MainLegalMatter29Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter29Member" xlink:to="sid_MainLegalMatter29Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter29Member_lbl" xml:lang="en-US">Main Legal Matter 29 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MainLegalMatter30Member" xlink:label="sid_MainLegalMatter30Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter30Member" xlink:to="sid_MainLegalMatter30Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter30Member_lbl" xml:lang="en-US">Main Legal Matter 30 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EnvironmentalLiabilitiesMember" xlink:label="sid_EnvironmentalLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalLiabilitiesMember" xlink:to="sid_EnvironmentalLiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnvironmentalLiabilitiesMember_lbl" xml:lang="en-US">Environmental Liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AssetRetirementObligationsMember" xlink:label="sid_AssetRetirementObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetRetirementObligationsMember" xlink:to="sid_AssetRetirementObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetRetirementObligationsMember_lbl" xml:lang="en-US">Asset Retirement Obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VicunhaAcosSAMember" xlink:label="sid_VicunhaAcosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaAcosSAMember" xlink:to="sid_VicunhaAcosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VicunhaAcosSAMember_lbl" xml:lang="en-US">Vicunha Acos S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RioLacoParticipacoesSAMember" xlink:label="sid_RioLacoParticipacoesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioLacoParticipacoesSAMember" xlink:to="sid_RioLacoParticipacoesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RioLacoParticipacoesSAMember_lbl" xml:lang="en-US">Rio Laco Participacoes S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherRelatedPartiesMember" xlink:label="ifrs-full_OtherRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRelatedPartiesMember" xlink:to="ifrs-full_OtherRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRelatedPartiesMember_lbl" xml:lang="en-US">Other related parties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember" xlink:label="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember" xlink:to="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_lbl" xml:lang="en-US">Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_JointVenturesEJointOperationMember" xlink:label="sid_JointVenturesEJointOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JointVenturesEJointOperationMember" xlink:to="sid_JointVenturesEJointOperationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JointVenturesEJointOperationMember_lbl" xml:lang="en-US">Joint-ventures e joint operation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LoanMember" xlink:label="sid_LoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoanMember" xlink:to="sid_LoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LoanMember_lbl" xml:lang="en-US">Loans [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherReceivablesMember" xlink:label="sid_OtherReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesMember" xlink:to="sid_OtherReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherReceivablesMember_lbl" xml:lang="en-US">Other Receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssetMember" xlink:label="sid_ActuarialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetMember" xlink:to="sid_ActuarialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssetMember_lbl" xml:lang="en-US">Actuarial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AccountsPayablesMember" xlink:label="sid_AccountsPayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccountsPayablesMember" xlink:to="sid_AccountsPayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccountsPayablesMember_lbl" xml:lang="en-US">Accounts Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionForConsumptionMember" xlink:label="sid_ProvisionForConsumptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForConsumptionMember" xlink:to="sid_ProvisionForConsumptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForConsumptionMember_lbl" xml:lang="en-US">Provision For Consumption [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MineracaoNacionalSAMember" xlink:label="sid_MineracaoNacionalSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MineracaoNacionalSAMember" xlink:to="sid_MineracaoNacionalSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MineracaoNacionalSAMember_lbl" xml:lang="en-US">Mineracao Nacional S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransnordestinaLogisticaMember" xlink:label="sid_TransnordestinaLogisticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaMember" xlink:to="sid_TransnordestinaLogisticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransnordestinaLogisticaMember_lbl" xml:lang="en-US">Transnordestina Logistica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" xlink:label="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" xlink:to="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis_lbl" xml:lang="en-US">Continuing involvement in derecognised financial assets by type of instrument [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GuaranteesMember" xlink:label="ifrs-full_GuaranteesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GuaranteesMember" xlink:to="ifrs-full_GuaranteesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GuaranteesMember_lbl" xml:lang="en-US">Guarantees [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ControladasDoGrupoMember" xlink:label="sid_ControladasDoGrupoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ControladasDoGrupoMember" xlink:to="sid_ControladasDoGrupoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ControladasDoGrupoMember_lbl" xml:lang="en-US">Controladas Do Grupo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CSNResourcesMember" xlink:label="sid_CSNResourcesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesMember" xlink:to="sid_CSNResourcesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNResourcesMember_lbl" xml:lang="en-US">C S N Resources [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LusosiderAcosPlanosMember" xlink:label="sid_LusosiderAcosPlanosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosMember" xlink:to="sid_LusosiderAcosPlanosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderAcosPlanosMember_lbl" xml:lang="en-US">Lusosider Acos Planos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RioLacoParticipacoes1SAMember" xlink:label="sid_RioLacoParticipacoes1SAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioLacoParticipacoes1SAMember" xlink:to="sid_RioLacoParticipacoes1SAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RioLacoParticipacoes1SAMember_lbl" xml:lang="en-US">Rio Laco Participacoes 1 S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NyseAdrsMember" xlink:label="sid_NyseAdrsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NyseAdrsMember" xlink:to="sid_NyseAdrsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NyseAdrsMember_lbl" xml:lang="en-US">Nyse Adrs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOneMember" xlink:label="sid_OtherOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOneMember" xlink:to="sid_OtherOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOneMember_lbl" xml:lang="en-US">Other One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OutstandingSharesMember" xlink:label="sid_OutstandingSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OutstandingSharesMember" xlink:to="sid_OutstandingSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OutstandingSharesMember_lbl" xml:lang="en-US">Outstanding Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasurySharesMember" xlink:label="ifrs-full_TreasurySharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasurySharesMember" xlink:to="ifrs-full_TreasurySharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasurySharesMember_lbl" xml:lang="en-US">Treasury shares [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgram9Number1Member" xlink:label="sid_BuybackProgram9Number1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number1Member" xlink:to="sid_BuybackProgram9Number1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number1Member_lbl" xml:lang="en-US">Buyback Program 9 Number 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgram9Number2Member" xlink:label="sid_BuybackProgram9Number2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number2Member" xlink:to="sid_BuybackProgram9Number2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number2Member_lbl" xml:lang="en-US">Buyback Program 9 Number 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgram9Number3Member" xlink:label="sid_BuybackProgram9Number3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number3Member" xlink:to="sid_BuybackProgram9Number3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number3Member_lbl" xml:lang="en-US">Buyback Program 9 Number 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgram9Number4Member" xlink:label="sid_BuybackProgram9Number4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number4Member" xlink:to="sid_BuybackProgram9Number4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number4Member_lbl" xml:lang="en-US">Buyback Program 9 Number 4 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgram9Number5Member" xlink:label="sid_BuybackProgram9Number5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number5Member" xlink:to="sid_BuybackProgram9Number5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number5Member_lbl" xml:lang="en-US">Buyback Program 9 Number 5 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_TitleOfIndividualAxis" xlink:label="srt_TitleOfIndividualAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_BoardOfDirectorsChairmanMember" xlink:label="srt_BoardOfDirectorsChairmanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl" xml:lang="en-US">Board of Directors Chairman [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_DirectorMember" xlink:label="srt_DirectorMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_DirectorMember" xlink:to="srt_DirectorMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_DirectorMember_lbl" xml:lang="en-US">Director [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DomesticMarketMember" xlink:label="sid_DomesticMarketMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DomesticMarketMember" xlink:to="sid_DomesticMarketMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DomesticMarketMember_lbl" xml:lang="en-US">Domestic Market [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ForeignMarketMember" xlink:label="sid_ForeignMarketMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignMarketMember" xlink:to="sid_ForeignMarketMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignMarketMember_lbl" xml:lang="en-US">Foreign Market [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpensesByNatureAxis" xlink:label="sid_ExpensesByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureAxis" xlink:to="sid_ExpensesByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesByNatureAxis_lbl" xml:lang="en-US">Expenses By Nature [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RawMaterialsAndInputsMember" xlink:label="sid_RawMaterialsAndInputsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsAndInputsMember" xlink:to="sid_RawMaterialsAndInputsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RawMaterialsAndInputsMember_lbl" xml:lang="en-US">Raw Materials And Inputs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OutsourcingMaterialMember" xlink:label="sid_OutsourcingMaterialMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OutsourcingMaterialMember" xlink:to="sid_OutsourcingMaterialMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OutsourcingMaterialMember_lbl" xml:lang="en-US">Outsourcing Material [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaborCostMember" xlink:label="sid_LaborCostMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborCostMember" xlink:to="sid_LaborCostMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborCostMember_lbl" xml:lang="en-US">Labor Cost [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SuppliesMember" xlink:label="sid_SuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SuppliesMember" xlink:to="sid_SuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SuppliesMember_lbl" xml:lang="en-US">Supplies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaintenanceCostServicesAndMaterialsMember" xlink:label="sid_MaintenanceCostServicesAndMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaintenanceCostServicesAndMaterialsMember" xlink:to="sid_MaintenanceCostServicesAndMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaintenanceCostServicesAndMaterialsMember_lbl" xml:lang="en-US">Maintenance Cost Services And Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OutsourcingServicesMember" xlink:label="sid_OutsourcingServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OutsourcingServicesMember" xlink:to="sid_OutsourcingServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OutsourcingServicesMember_lbl" xml:lang="en-US">Outsourcing Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FreightsMember" xlink:label="sid_FreightsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FreightsMember" xlink:to="sid_FreightsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FreightsMember_lbl" xml:lang="en-US">Freights [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DepreciationAmortizationAndDepletionMember" xlink:label="sid_DepreciationAmortizationAndDepletionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationAmortizationAndDepletionMember" xlink:to="sid_DepreciationAmortizationAndDepletionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepreciationAmortizationAndDepletionMember_lbl" xml:lang="en-US">Depreciation Amortization And Depletion [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersOneMember" xlink:label="sid_OthersOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersOneMember" xlink:to="sid_OthersOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersOneMember_lbl" xml:lang="en-US">Others One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpenseByNatureAxis" xlink:label="sid_ExpenseByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseByNatureAxis" xlink:to="sid_ExpenseByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpenseByNatureAxis_lbl" xml:lang="en-US">Expense By Nature [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MineriosNacionalMember" xlink:label="sid_MineriosNacionalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MineriosNacionalMember" xlink:to="sid_MineriosNacionalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MineriosNacionalMember_lbl" xml:lang="en-US">Minerios Nacional [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LogisticsMember" xlink:label="sid_LogisticsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticsMember" xlink:to="sid_LogisticsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LogisticsMember_lbl" xml:lang="en-US">Logistics [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Subsegments1Axis" xlink:label="sid_Subsegments1Axis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Subsegments1Axis" xlink:to="sid_Subsegments1Axis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Subsegments1Axis_lbl" xml:lang="en-US">Subsegments 1 [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PortMember" xlink:label="sid_PortMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PortMember" xlink:to="sid_PortMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PortMember_lbl" xml:lang="en-US">Port [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RailroadsMember" xlink:label="sid_RailroadsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RailroadsMember" xlink:to="sid_RailroadsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RailroadsMember_lbl" xml:lang="en-US">Railroads [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EnergyMember" xlink:label="sid_EnergyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnergyMember" xlink:to="sid_EnergyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnergyMember_lbl" xml:lang="en-US">Energy [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:to="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xml:lang="en-US">Elimination of intersegment amounts [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_AsiaMember" xlink:label="srt_AsiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_AsiaMember" xlink:to="srt_AsiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_AsiaMember_lbl" xml:lang="en-US">Asia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NorthAmericaMember" xlink:label="srt_NorthAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NorthAmericaMember" xlink:to="srt_NorthAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_NorthAmericaMember_lbl" xml:lang="en-US">North America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_LatinAmericaMember" xlink:label="srt_LatinAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EuropeMember" xlink:label="srt_EuropeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EuropeMember" xlink:to="srt_EuropeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanMember" xlink:label="sid_DefinedBenefitPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanMember" xlink:to="sid_DefinedBenefitPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanMember_lbl" xml:lang="en-US">Defined Benefit Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageSalarySupplementationPlanMember" xlink:label="sid_AverageSalarySupplementationPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageSalarySupplementationPlanMember" xlink:to="sid_AverageSalarySupplementationPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageSalarySupplementationPlanMember_lbl" xml:lang="en-US">Average Salary Supplementation Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" xlink:label="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" xlink:to="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_lbl" xml:lang="en-US">Plan Covering Thirty Five Percent Of The Average Salary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MixedSupplementaryBenefitPlanMember" xlink:label="sid_MixedSupplementaryBenefitPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MixedSupplementaryBenefitPlanMember" xlink:to="sid_MixedSupplementaryBenefitPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MixedSupplementaryBenefitPlanMember_lbl" xml:lang="en-US">Mixed Supplementary Benefit Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" xlink:label="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" xlink:to="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_lbl" xml:lang="en-US">Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PostEmploymentHealthcareBenefitsMember" xlink:label="sid_PostEmploymentHealthcareBenefitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PostEmploymentHealthcareBenefitsMember" xlink:to="sid_PostEmploymentHealthcareBenefitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PostEmploymentHealthcareBenefitsMember_lbl" xml:lang="en-US">Post Employment Healthcare Benefits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlanACTMauaPrevMember" xlink:label="sid_PlanACTMauaPrevMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanACTMauaPrevMember" xlink:to="sid_PlanACTMauaPrevMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanACTMauaPrevMember_lbl" xml:lang="en-US">Plan A C T Maua Prev [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:to="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_lbl" xml:lang="en-US">Defined Benefit Plan By Plan Assets Categories [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_VariableIncomeMember" xlink:label="sid_VariableIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableIncomeMember" xlink:to="sid_VariableIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableIncomeMember_lbl" xml:lang="en-US">Variable Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FixedIncomeMember" xlink:label="sid_FixedIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedIncomeMember" xlink:to="sid_FixedIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedIncomeMember_lbl" xml:lang="en-US">Fixed Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RealEstatesMember" xlink:label="sid_RealEstatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealEstatesMember" xlink:to="sid_RealEstatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealEstatesMember_lbl" xml:lang="en-US">Real Estates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersPlanAssetsMember" xlink:label="sid_OthersPlanAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPlanAssetsMember" xlink:to="sid_OthersPlanAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersPlanAssetsMember_lbl" xml:lang="en-US">Others Plan Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PossibleActuarialAssumptionAxis" xlink:label="sid_PossibleActuarialAssumptionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleActuarialAssumptionAxis" xlink:to="sid_PossibleActuarialAssumptionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleActuarialAssumptionAxis_lbl" xml:lang="en-US">Possible Actuarial Assumption [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PossibleIncreaseInActuarialAssumptionMember" xlink:label="sid_PossibleIncreaseInActuarialAssumptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleIncreaseInActuarialAssumptionMember" xlink:to="sid_PossibleIncreaseInActuarialAssumptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleIncreaseInActuarialAssumptionMember_lbl" xml:lang="en-US">Possible Increase In Actuarial Assumption [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionsAxis" xlink:label="ifrs-full_ActuarialAssumptionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionsAxis" xlink:to="ifrs-full_ActuarialAssumptionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionsAxis_lbl" xml:lang="en-US">Actuarial assumptions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfDiscountRatesMember" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_lbl" xml:lang="en-US">Actuarial assumption of discount rates [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PossibleDecreaseInActuarialAssumptionMember" xlink:label="sid_PossibleDecreaseInActuarialAssumptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleDecreaseInActuarialAssumptionMember" xlink:to="sid_PossibleDecreaseInActuarialAssumptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleDecreaseInActuarialAssumptionMember_lbl" xml:lang="en-US">Possible Decrease In Actuarial Assumption [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_lbl" xml:lang="en-US">Actuarial assumption of expected rates of salary increases [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_lbl" xml:lang="en-US">Actuarial assumption of expected rates of pension increases [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfMortalityRatesMember" xlink:label="ifrs-full_ActuarialAssumptionOfMortalityRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfMortalityRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_lbl" xml:lang="en-US">Actuarial assumption of mortality rates [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ParticipantsAxis" xlink:label="sid_ParticipantsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsAxis" xlink:to="sid_ParticipantsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ParticipantsAxis_lbl" xml:lang="en-US">Participants [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaleMember" xlink:label="sid_MaleMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaleMember" xlink:to="sid_MaleMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaleMember_lbl" xml:lang="en-US">Male [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FemaleMember" xlink:label="sid_FemaleMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FemaleMember" xlink:to="sid_FemaleMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FemaleMember_lbl" xml:lang="en-US">Female [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Male1Member" xlink:label="sid_Male1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Male1Member" xlink:to="sid_Male1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Male1Member_lbl" xml:lang="en-US">Male 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Female1Member" xlink:label="sid_Female1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Female1Member" xlink:to="sid_Female1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Female1Member_lbl" xml:lang="en-US">Female 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_HealthcarePlanMember" xlink:label="sid_HealthcarePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanMember" xlink:to="sid_HealthcarePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HealthcarePlanMember_lbl" xml:lang="en-US">Healthcare Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssumptionOfMedicalInflationMember" xlink:label="sid_ActuarialAssumptionOfMedicalInflationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMedicalInflationMember" xlink:to="sid_ActuarialAssumptionOfMedicalInflationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfMedicalInflationMember_lbl" xml:lang="en-US">Actuarial Assumption Of Medical Inflation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssumptionOfMortalityTableMember" xlink:label="sid_ActuarialAssumptionOfMortalityTableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMortalityTableMember" xlink:to="sid_ActuarialAssumptionOfMortalityTableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfMortalityTableMember_lbl" xml:lang="en-US">Actuarial Assumption Of Mortality Table [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanOneYearMember" xlink:label="ifrs-full_LaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearMember_lbl" xml:lang="en-US">Later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfContractsAxis" xlink:label="ifrs-full_TypesOfContractsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfContractsAxis" xlink:to="ifrs-full_TypesOfContractsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfContractsAxis_lbl" xml:lang="en-US">Types of contracts [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" xlink:label="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" xlink:to="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_lbl" xml:lang="en-US">Transportation Of Iron Ore Coal Coke Steel Products Cement And Mining Products [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" xlink:to="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_lbl" xml:lang="en-US">Later than two years and not later than three years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" xlink:label="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" xlink:to="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_lbl" xml:lang="en-US">Later than three years and not later than four years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than four years and not later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" xlink:label="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" xlink:to="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_lbl" xml:lang="en-US">Supply Of Power Natural Gas Oxygen Nitrogen Argon And Iron Ore Pellets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" xlink:label="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" xlink:to="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_lbl" xml:lang="en-US">Processing Of Slag Generated During Pig Iron And Steel Production [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" xlink:label="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" xlink:to="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_lbl" xml:lang="en-US">Manufacturing Repair Recovery And Production Of Ingot Casting Machine Units [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OilStorageAndHandlingMember" xlink:label="sid_OilStorageAndHandlingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OilStorageAndHandlingMember" xlink:to="sid_OilStorageAndHandlingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OilStorageAndHandlingMember_lbl" xml:lang="en-US">Oil Storage And Handling [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaborAndConsultancyServicesMember" xlink:label="sid_LaborAndConsultancyServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborAndConsultancyServicesMember" xlink:to="sid_LaborAndConsultancyServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborAndConsultancyServicesMember_lbl" xml:lang="en-US">Labor And Consultancy Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaborAndConsultancyServices1Member" xlink:label="sid_LaborAndConsultancyServices1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborAndConsultancyServices1Member" xlink:to="sid_LaborAndConsultancyServices1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborAndConsultancyServices1Member_lbl" xml:lang="en-US">Labor And Consultancy Services 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressesTable" xlink:label="dei_EntityAddressesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesTable" xlink:to="dei_EntityAddressesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesTable_lbl" xml:lang="en-US">Entity Addresses [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressesLineItems" xlink:label="dei_EntityAddressesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesLineItems" xlink:to="dei_EntityAddressesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesLineItems_lbl" xml:lang="en-US">Entity Addresses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_ContactPersonnelName" xlink:label="dei_ContactPersonnelName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_ContactPersonnelEmailAddress" xlink:label="dei_ContactPersonnelEmailAddress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelEmailAddress_lbl" xml:lang="en-US">Contact Personnel Email Address</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentInvestments" xlink:label="ifrs-full_CurrentInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInvestments" xlink:to="ifrs-full_CurrentInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInvestments_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:label="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentAssets_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalCurrentAssets" xlink:label="sid_TotalCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCurrentAssets" xlink:to="sid_TotalCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalCurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsAbstract" xlink:label="ifrs-full_NoncurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl" xml:lang="en-US">NONCURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LongtermAssetsAbstarct" xlink:label="sid_LongtermAssetsAbstarct" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongtermAssetsAbstarct" xlink:to="sid_LongtermAssetsAbstarct_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LongtermAssetsAbstarct_lbl" xml:lang="en-US">Long-term assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentDerivativeFinancialAssets" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentDerivativeFinancialAssets" xlink:to="ifrs-full_CurrentDerivativeFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentInventories" xlink:label="ifrs-full_NoncurrentInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:label="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="ifrs-full_OtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentAssets_lbl" xml:lang="en-US">Other non current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LongtermReceivables" xlink:label="sid_LongtermReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongtermReceivables" xlink:to="sid_LongtermReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_LongtermReceivables_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentAssets_lbl" xml:lang="en-US">Total noncurrent assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES AND SHAREHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermBorrowings" xlink:label="ifrs-full_ShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl" xml:lang="en-US">Taxes payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" xlink:to="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_lbl" xml:lang="en-US">Provisions for tax, social security, labor and civil risks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xml:lang="en-US">Advances from customers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentDividendPayables" xlink:label="ifrs-full_CurrentDividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentDividendPayables" xlink:to="ifrs-full_CurrentDividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentDividendPayables_lbl" xml:lang="en-US">Dividends and interest on equity payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Trade payables &#8211; forfaiting and drawee risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentPayables" xlink:label="ifrs-full_OtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentPayables_lbl" xml:lang="en-US">Other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">NONCURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceCosts" xlink:label="ifrs-full_AdjustmentsForFinanceCosts" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForFinanceCosts_lbl" xml:lang="en-US">Accrued charges on borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xml:lang="en-US">Charges on loans and financing granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation/ depletion / amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Equity earnings of affiliated companies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Charges on lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:label="ifrs-full_AdjustmentsForDeferredTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:to="ifrs-full_AdjustmentsForDeferredTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDeferredTaxExpense_lbl" xml:lang="en-US">Deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Provision for tax, social security, labor and civil risks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xml:lang="en-US">Monetary variations and exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs" xlink:label="sid_AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs" xlink:to="sid_AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs_lbl" xml:lang="en-US">Additions(reversals) of PP&amp;E provisions for losses, net of write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionReversalForConsumptionAndServices" xlink:label="sid_ProvisionReversalForConsumptionAndServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionReversalForConsumptionAndServices" xlink:to="sid_ProvisionReversalForConsumptionAndServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionReversalForConsumptionAndServices_lbl" xml:lang="en-US">Provision (Reversal) for consumption and services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:label="ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:to="ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl" xml:lang="en-US">Investment impairment reversal</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" xlink:label="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" xlink:to="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_lbl" xml:lang="en-US">Provision for environmental liabilities and decommissioning of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr" xlink:label="sid_FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr" xlink:to="sid_FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr_lbl" xml:lang="en-US">Financial investments - shares &#8211; Fair value through profit or loss (VJR)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReceivablesByIndemnity" xlink:label="sid_ReceivablesByIndemnity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReceivablesByIndemnity" xlink:to="sid_ReceivablesByIndemnity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ReceivablesByIndemnity_lbl" xml:lang="en-US">Receivables by indemnity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetGainsOnSaleOfSharesOfUsiminas" xlink:label="sid_NetGainsOnSaleOfSharesOfUsiminas" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetGainsOnSaleOfSharesOfUsiminas" xlink:to="sid_NetGainsOnSaleOfSharesOfUsiminas_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_NetGainsOnSaleOfSharesOfUsiminas_lbl" xml:lang="en-US">Net gains on the sale of the shares of Usiminas</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetGainsOnSaleOfSharesOfCsnMinerao" xlink:label="sid_NetGainsOnSaleOfSharesOfCsnMinerao" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetGainsOnSaleOfSharesOfCsnMinerao" xlink:to="sid_NetGainsOnSaleOfSharesOfCsnMinerao_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_NetGainsOnSaleOfSharesOfCsnMinerao_lbl" xml:lang="en-US">Net gains on the sale of the shares of CSN Minera&#231;&#227;o</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsOfUsiminas" xlink:label="sid_DividendsOfUsiminas" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsOfUsiminas" xlink:to="sid_DividendsOfUsiminas_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DividendsOfUsiminas_lbl" xml:lang="en-US">Dividends of USIMINAS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" xlink:label="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" xlink:to="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions_lbl" xml:lang="en-US">Other provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">&#160;Total Adjustments to reconcile net income (loss) to net cash provided by operations&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" xlink:label="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" xlink:to="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables - third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" xlink:label="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" xlink:to="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Receivables from related parties/Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxesRefundClassifiedAsOperatingsActivities" xlink:label="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities" xlink:to="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks" />
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      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived" xlink:label="sid_AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived" xlink:to="sid_AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived_lbl" xml:lang="en-US">Compulsory loan received</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradePayablesDraweeRisk" xlink:label="sid_TradePayablesDraweeRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRisk" xlink:to="sid_TradePayablesDraweeRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TradePayablesDraweeRisk_lbl" xml:lang="en-US">Trade payables &#8211; forfaiting and drawee risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xml:lang="en-US">Payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" xlink:label="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" xlink:to="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_lbl" xml:lang="en-US">Taxes in installments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xml:lang="en-US">Payables to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers_lbl" xml:lang="en-US">Advance from customer</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts" xlink:label="sid_AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts" xlink:to="sid_AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts_lbl" xml:lang="en-US">Advance from electric energy contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowHedgeAccountingPaid" xlink:label="sid_CashFlowHedgeAccountingPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingPaid" xlink:to="sid_CashFlowHedgeAccountingPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_CashFlowHedgeAccountingPaid_lbl" xml:lang="en-US">Cash flow hedge accounting paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" xlink:to="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_lbl" xml:lang="en-US">Increase (Decrease) in assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash generated by operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Investments / acquisition of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Purchase of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties_lbl" xml:lang="en-US">Loans granted to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties_lbl" xml:lang="en-US">Loans received from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Financial investment, net of redeemed amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" xlink:to="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xml:lang="en-US">Net cash received from sale of CSN Minera&#231;&#227;o's shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashOnElizabethsConsolidation" xlink:label="sid_CashOnElizabethsConsolidation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashOnElizabethsConsolidation" xlink:to="sid_CashOnElizabethsConsolidation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashOnElizabethsConsolidation_lbl" xml:lang="en-US">Cash received from acquisition of investment in Elizabeth</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DepositInGuaranteeForAcquisitionOfLafargeholcim" xlink:label="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim" xlink:to="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim_lbl" xml:lang="en-US">Deposit in guarantee for the acquisition of LafargeHolcim</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfElizabeths" xlink:label="sid_PricePaidInAcquisitionOfElizabeths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfElizabeths" xlink:to="sid_PricePaidInAcquisitionOfElizabeths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfElizabeths_lbl" xml:lang="en-US">Price paid in acquisition of Elizabeth&#180;s</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashReceivedFromAcquisitionOfInvestmentsMetalgrfica" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsMetalgrfica" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceivedFromAcquisitionOfInvestmentsMetalgrfica" xlink:to="sid_CashReceivedFromAcquisitionOfInvestmentsMetalgrfica_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsMetalgrfica_lbl" xml:lang="en-US">Cash received from acquisition of investments Metalgr&#225;fica</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral" xlink:label="sid_PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral" xlink:to="sid_PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral_lbl" xml:lang="en-US">Price paid in acquisition of Top&#225;zio Energ&#233;tica, Santa Ana and Brasil Central</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna" xlink:to="sid_CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna_lbl" xml:lang="en-US">Cash received from Acquisition of investments in Top&#225;zio Energ&#233;tica and Santa Ana</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfCsnCimentosBrasil" xlink:label="sid_PricePaidInAcquisitionOfCsnCimentosBrasil" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfCsnCimentosBrasil" xlink:to="sid_PricePaidInAcquisitionOfCsnCimentosBrasil_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfCsnCimentosBrasil_lbl" xml:lang="en-US">Price paid in acquisition of CSN Cimentos Brasil</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashReceivedInAcquisitionOfCsnCimentosBrasil" xlink:label="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil" xlink:to="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil_lbl" xml:lang="en-US">Cash received in the acquisition of CSN Cimentos Brasil</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfCeeeg" xlink:label="sid_PricePaidInAcquisitionOfCeeeg" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfCeeeg" xlink:to="sid_PricePaidInAcquisitionOfCeeeg_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfCeeeg_lbl" xml:lang="en-US">Price paid in acquisition of CEEE-G</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashReceivedInAcquisitionOfCsnCimentosBrasil1" xlink:label="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil1" xlink:to="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CashReceivedInAcquisitionOfCsnCimentosBrasil1_lbl" xml:lang="en-US">Cash received in the acquisition of CSN Cimentos Brasil</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfEnergticaChapec" xlink:label="sid_PricePaidInAcquisitionOfEnergticaChapec" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfEnergticaChapec" xlink:to="sid_PricePaidInAcquisitionOfEnergticaChapec_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfEnergticaChapec_lbl" xml:lang="en-US">Price paid in acquisition of Energ&#233;tica Chapec&#243;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashReceivedFromAcquisitionOfInvestmentsChapec" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsChapec" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceivedFromAcquisitionOfInvestmentsChapec" xlink:to="sid_CashReceivedFromAcquisitionOfInvestmentsChapec_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceivedFromAcquisitionOfInvestmentsChapec_lbl" xml:lang="en-US">Cash received from acquisition of investments Chapec&#243;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePaidInAcquisitionOfConcessionRights" xlink:label="sid_PricePaidInAcquisitionOfConcessionRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePaidInAcquisitionOfConcessionRights" xlink:to="sid_PricePaidInAcquisitionOfConcessionRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PricePaidInAcquisitionOfConcessionRights_lbl" xml:lang="en-US">Price paid in acquisition of concession rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in (generated by) investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Borrowings and financing raised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BorrowingCostsIncurred" xlink:label="ifrs-full_BorrowingCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsIncurred" xlink:to="ifrs-full_BorrowingCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_BorrowingCostsIncurred_lbl" xml:lang="en-US">Cost of borrowing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AmortizationOfLeases" xlink:label="sid_AmortizationOfLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfLeases" xlink:to="sid_AmortizationOfLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_AmortizationOfLeases_lbl" xml:lang="en-US">Amortization of leases</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of dividends and interests on shareholder&#8217;s equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IssuanceOfNewCsnMineraosShare" xlink:label="sid_IssuanceOfNewCsnMineraosShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IssuanceOfNewCsnMineraosShare" xlink:to="sid_IssuanceOfNewCsnMineraosShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IssuanceOfNewCsnMineraosShare_lbl" xml:lang="en-US">Issuance of new CSN Minera&#231;&#227;o's shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ShareRepurchase" xlink:label="sid_ShareRepurchase" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShareRepurchase" xlink:to="sid_ShareRepurchase_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ShareRepurchase_lbl" xml:lang="en-US">Share repurchase</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in (generated by) financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl" xml:lang="en-US">Exchange rate changes on cash and cash equivalents of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xml:lang="en-US">Increase (Decrease) in cash and cash equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_2_lbl" xml:lang="en-US">Cash and cash equivalents at the beginning of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_3_lbl" xml:lang="en-US">Cash and cash equivalents at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IfrsStatementLineItems" xlink:label="sid_IfrsStatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IfrsStatementLineItems" xlink:to="sid_IfrsStatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IfrsStatementLineItems_lbl" xml:lang="en-US">IfrsStatementLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssueOfEquity" xlink:label="ifrs-full_IssueOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfEquity" xlink:to="ifrs-full_IssueOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssueOfEquity_lbl" xml:lang="en-US">Capital transactions with shareholders</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProposedCapitalIncrease" xlink:label="sid_ProposedCapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedCapitalIncrease" xlink:to="sid_ProposedCapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProposedCapitalIncrease_lbl" xml:lang="en-US">Proposed capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfTreasuryShares" xlink:label="ifrs-full_PurchaseOfTreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl" xml:lang="en-US">Treasury shares acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidOrdinaryShares" xlink:label="ifrs-full_DividendsPaidOrdinaryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinaryShares" xlink:to="ifrs-full_DividendsPaidOrdinaryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidOrdinaryShares_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:to="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Others" xlink:label="sid_Others" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Others" xlink:to="sid_Others_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Others_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao" xlink:label="sid_NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao" xlink:to="sid_NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao_lbl" xml:lang="en-US">Net gain of transaction primary and secondary distribution shares of CSN Minera&#231;&#227;o</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ComprehensiveIncomeLoss" xlink:label="sid_ComprehensiveIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ComprehensiveIncomeLoss" xlink:to="sid_ComprehensiveIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ComprehensiveIncomeLoss_lbl" xml:lang="en-US">Total comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_3_lbl" xml:lang="en-US">Net income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherComprehensiveIncomeLoss" xlink:label="sid_OtherComprehensiveIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherComprehensiveIncomeLoss" xlink:to="sid_OtherComprehensiveIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherComprehensiveIncomeLoss_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax" xlink:label="sid_GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax" xlink:to="sid_GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax_lbl" xml:lang="en-US">Cumulative translation adjustments for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" xlink:label="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" xlink:to="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gain/(loss) on defined benefit pension plan, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" xlink:label="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" xlink:to="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_lbl" xml:lang="en-US">(Loss)/gain on the percentage change in investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnHedgingInstrument" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgingInstrument" xlink:to="ifrs-full_GainsLossesOnHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument_lbl" xml:lang="en-US">Gain/(loss) on cash flow hedge accounting, net of taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax" xlink:to="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax_2_lbl" xml:lang="en-US">Gain/(loss) on hedge of net investments in foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InternalChangesInShareholdersEquity" xlink:label="sid_InternalChangesInShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InternalChangesInShareholdersEquity" xlink:to="sid_InternalChangesInShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InternalChangesInShareholdersEquity_lbl" xml:lang="en-US">Internal changes in shareholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" xlink:label="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" xlink:to="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_lbl" xml:lang="en-US">Constitution of reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PurchaseOfTreasurySharesBySubsidiary" xlink:label="sid_PurchaseOfTreasurySharesBySubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PurchaseOfTreasurySharesBySubsidiary" xlink:to="sid_PurchaseOfTreasurySharesBySubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PurchaseOfTreasurySharesBySubsidiary_lbl" xml:lang="en-US">Treasury shares acquired by subsidiary</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureDescriptionOfBusinessAbstract" xlink:label="sid_DisclosureDescriptionOfBusinessAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureDescriptionOfBusinessAbstract" xlink:to="sid_DisclosureDescriptionOfBusinessAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureDescriptionOfBusinessAbstract_lbl" xml:lang="en-US">Description Of Business</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfDescriptionOfBusinessExplanatory" xlink:label="sid_DisclosureOfDescriptionOfBusinessExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfDescriptionOfBusinessExplanatory" xlink:to="sid_DisclosureOfDescriptionOfBusinessExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfDescriptionOfBusinessExplanatory_lbl" xml:lang="en-US">DESCRIPTION OF BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfSignificantAccountingPoliciesAbstract" xlink:label="sid_SummaryOfSignificantAccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSignificantAccountingPoliciesAbstract" xlink:to="sid_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessCombinationAbstract" xlink:to="sid_BusinessCombinationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessCombinationAbstract_lbl" xml:lang="en-US">Business Combination</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PropertyPlantAndEquipment2" xlink:to="sid_PropertyPlantAndEquipment2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PropertyPlantAndEquipment2_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalAssetsAquired" xlink:label="sid_TotalAssetsAquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssetsAquired" xlink:to="sid_TotalAssetsAquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalAssetsAquired_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssets" xlink:label="sid_IntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssets" xlink:to="sid_IntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IntangibleAssets_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsAbstract" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and cash equivalents [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">CASH AND CASH EQUIVALENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentsAbstract" xlink:label="sid_FinancialInvestmentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsAbstract" xlink:to="sid_FinancialInvestmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentsAbstract_lbl" xml:lang="en-US">Financial Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfFinancialInvestmentsExplanatory" xlink:label="sid_DisclosureOfFinancialInvestmentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfFinancialInvestmentsExplanatory" xlink:to="sid_DisclosureOfFinancialInvestmentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfFinancialInvestmentsExplanatory_lbl" xml:lang="en-US">FINANCIAL INVESTMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradeReceivablesAbstract" xlink:label="sid_TradeReceivablesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeReceivablesAbstract" xlink:to="sid_TradeReceivablesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeReceivablesAbstract_lbl" xml:lang="en-US">Trade Receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">TRADE RECEIVABLES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InventoriesAbstract" xlink:label="sid_InventoriesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoriesAbstract" xlink:to="sid_InventoriesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_InventoriesAbstract_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory_lbl" xml:lang="en-US">INVENTORIES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RecoverableTaxesAbstract" xlink:label="sid_RecoverableTaxesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecoverableTaxesAbstract" xlink:to="sid_RecoverableTaxesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecoverableTaxesAbstract_lbl" xml:lang="en-US">Recoverable Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfRecoverableTaxesExplanatory" xlink:label="sid_DisclosureOfRecoverableTaxesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfRecoverableTaxesExplanatory" xlink:to="sid_DisclosureOfRecoverableTaxesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfRecoverableTaxesExplanatory_lbl" xml:lang="en-US">RECOVERABLE TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherCurrentAndNonCurrentAssetsAbstract" xlink:label="sid_OtherCurrentAndNonCurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherCurrentAndNonCurrentAssetsAbstract" xlink:to="sid_OtherCurrentAndNonCurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherCurrentAndNonCurrentAssetsAbstract_lbl" xml:lang="en-US">Other Current And Non-current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory_lbl" xml:lang="en-US">OTHER CURRENT AND NON-CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BasisOfConsolidationAndInvestmentsAbstract" xlink:label="sid_BasisOfConsolidationAndInvestmentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BasisOfConsolidationAndInvestmentsAbstract" xlink:to="sid_BasisOfConsolidationAndInvestmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BasisOfConsolidationAndInvestmentsAbstract_lbl" xml:lang="en-US">Basis Of Consolidation And Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:label="ifrs-full_DisclosureOfJointVenturesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:to="ifrs-full_DisclosureOfJointVenturesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfJointVenturesExplanatory_lbl" xml:lang="en-US">BASIS OF CONSOLIDATION AND INVESTMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, plant and equipment [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">PROPERTY, PLANT AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssetsAbstract" xlink:label="sid_IntangibleAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssetsAbstract" xlink:to="sid_IntangibleAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssetsAbstract_lbl" xml:lang="en-US">Intangible Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl" xml:lang="en-US">INTANGIBLE ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsAndFinancingAbstract" xlink:label="sid_BorrowingsAndFinancingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingAbstract" xlink:to="sid_BorrowingsAndFinancingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingAbstract_lbl" xml:lang="en-US">Borrowings And Financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl" xml:lang="en-US">BORROWINGS AND FINANCING</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInstrumentsAbstract" xlink:label="sid_FinancialInstrumentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInstrumentsAbstract" xlink:to="sid_FinancialInstrumentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInstrumentsAbstract_lbl" xml:lang="en-US">Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">FINANCIAL INSTRUMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilitiesAbstract" xlink:label="ifrs-full_LeaseLiabilitiesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Lease liabilities [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLeasesExplanatory" xlink:label="ifrs-full_DisclosureOfLeasesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfLeasesExplanatory_lbl" xml:lang="en-US">LEASE LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradePayablesAbstract" xlink:label="sid_TradePayablesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesAbstract" xlink:to="sid_TradePayablesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesAbstract_lbl" xml:lang="en-US">Trade Payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfTradePayablesExplanatory" xlink:label="sid_DisclosureOfTradePayablesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfTradePayablesExplanatory" xlink:to="sid_DisclosureOfTradePayablesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfTradePayablesExplanatory_lbl" xml:lang="en-US">TRADE PAYABLES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherPayablesAbstract" xlink:label="sid_OtherPayablesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesAbstract" xlink:to="sid_OtherPayablesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesAbstract_lbl" xml:lang="en-US">Other Payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionAbstract_lbl" xml:lang="en-US">Income Tax And Social Contribution</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfTaxesInInstallmentsExplanatory_lbl" xml:lang="en-US">TAXES IN INSTALLMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract_lbl" xml:lang="en-US">Provisions For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract_lbl" xml:lang="en-US">Provision For Environmental Liabilities And Asset Retirement Obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory" xlink:label="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory_lbl" xml:lang="en-US">PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RelatedPartyBalancesAndTransactionsAbstract" xlink:label="sid_RelatedPartyBalancesAndTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartyBalancesAndTransactionsAbstract" xlink:to="sid_RelatedPartyBalancesAndTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedPartyBalancesAndTransactionsAbstract_lbl" xml:lang="en-US">Related-party Balances And Transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl" xml:lang="en-US">RELATED-PARTY BALANCES AND TRANSACTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ShareholdersEquityAbstract" xlink:label="sid_ShareholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShareholdersEquityAbstract" xlink:to="sid_ShareholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ShareholdersEquityAbstract_lbl" xml:lang="en-US">Shareholders Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureShareholdersCompensationAbstract_lbl" xml:lang="en-US">Shareholders Compensation</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfShareholdersCompensationExplanatory_lbl" xml:lang="en-US">SHAREHOLDER&#8217;S COMPENSATION</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetRevenueFromSalesAbstract" xlink:label="sid_NetRevenueFromSalesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetRevenueFromSalesAbstract" xlink:to="sid_NetRevenueFromSalesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetRevenueFromSalesAbstract_lbl" xml:lang="en-US">Net Revenue From Sales</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xml:lang="en-US">EXPENSES BY NATURE</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl" xml:lang="en-US">OTHER OPERATING INCOME AND EXPENSES</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialIncomeExpensesAbstract_lbl" xml:lang="en-US">Financial Income</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xml:lang="en-US">FINANCIAL INCOME (EXPENSES)</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SegmentInformationAbstract_lbl" xml:lang="en-US">Segment Information</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl" xml:lang="en-US">SEGMENT INFORMATION</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EmployeeBenefitsAbstract" xlink:label="sid_EmployeeBenefitsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EmployeeBenefitsAbstract" xlink:to="sid_EmployeeBenefitsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EmployeeBenefitsAbstract_lbl" xml:lang="en-US">Employee Benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">EMPLOYEE BENEFITS</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommitmentsAbstract" xlink:to="sid_CommitmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommitmentsAbstract_lbl" xml:lang="en-US">Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InsuranceAbstract" xlink:to="sid_InsuranceAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InsuranceAbstract_lbl" xml:lang="en-US">Insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInsuranceContractsExplanatory" xlink:label="ifrs-full_DisclosureOfInsuranceContractsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl" xml:lang="en-US">Declaration of conformity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl" xml:lang="en-US">Basis of presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Functional currency and presentation currency</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl" xml:lang="en-US">Accounting policies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_lbl" xml:lang="en-US">Adoption of new and revised International Financial Reporting Standards (IFRS)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfDeterminationOfThePurchasePriceTableTextBlock" xlink:label="sid_ScheduleOfDeterminationOfThePurchasePriceTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfDeterminationOfThePurchasePriceTableTextBlock" xlink:to="sid_ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_lbl" xml:lang="en-US">Schedule of determination of purchase</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfEquityExplanatory" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityExplanatory_lbl" xml:lang="en-US">Schedule of fair value measurement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock" xlink:label="sid_ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock" xlink:to="sid_ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_lbl" xml:lang="en-US">Schedule of goodwill on acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="sid_ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:to="sid_ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">Schedule of Fair value of assets acquired and liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock" xlink:label="sid_ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock" xlink:to="sid_ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock_lbl" xml:lang="en-US">Schedule of fair value allocated amounts composition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfFairValueAllocationCompositionTableTextBlock" xlink:label="sid_ScheduleOfFairValueAllocationCompositionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfFairValueAllocationCompositionTableTextBlock" xlink:to="sid_ScheduleOfFairValueAllocationCompositionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfFairValueAllocationCompositionTableTextBlock_lbl" xml:lang="en-US">Schedule Of Fair Value Allocation Composition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:label="sid_SummaryOfCashAndCashEquivalentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:to="sid_SummaryOfCashAndCashEquivalentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCashAndCashEquivalentsTableTextBlock_lbl" xml:lang="en-US">Schedule of cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock" xlink:label="sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock" xlink:to="sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock_lbl" xml:lang="en-US">Schedule of financial investment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfTradeReceivablesTableTextBlock" xlink:label="sid_SummaryOfTradeReceivablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTradeReceivablesTableTextBlock" xlink:to="sid_SummaryOfTradeReceivablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTradeReceivablesTableTextBlock_lbl" xml:lang="en-US">Schedule of trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock" xlink:label="sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock" xlink:to="sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of gross trade receivables from third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock" xlink:label="sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock" xlink:to="sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock_lbl" xml:lang="en-US">Schedule of allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfInventoryTableTextBlock" xlink:label="sid_SummaryOfInventoryTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfInventoryTableTextBlock" xlink:to="sid_SummaryOfInventoryTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfInventoryTableTextBlock_lbl" xml:lang="en-US">Schedule of inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock" xlink:label="sid_SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock" xlink:to="sid_SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in expected losses on inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfRecoverableTaxesTableTextBlock" xlink:label="sid_SummaryOfRecoverableTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfRecoverableTaxesTableTextBlock" xlink:to="sid_SummaryOfRecoverableTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfRecoverableTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock" xlink:label="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock" xlink:to="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of other current and non current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfConsolidatedEntitiesInformationTableTextBlock" xlink:label="sid_ScheduleOfConsolidatedEntitiesInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfConsolidatedEntitiesInformationTableTextBlock" xlink:to="sid_ScheduleOfConsolidatedEntitiesInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfConsolidatedEntitiesInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of consolidated entities information</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock" xlink:label="sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock" xlink:to="sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in investments, joint ventures, joint operations, associates and other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfEquityInResultsTableTextBlock" xlink:label="sid_SummaryOfEquityInResultsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEquityInResultsTableTextBlock" xlink:to="sid_SummaryOfEquityInResultsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEquityInResultsTableTextBlock_lbl" xml:lang="en-US">Schedule of equity in results</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfPrimaryDistributionOfSharesTableTextBlock" xlink:label="sid_ScheduleOfPrimaryDistributionOfSharesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfPrimaryDistributionOfSharesTableTextBlock" xlink:to="sid_ScheduleOfPrimaryDistributionOfSharesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfPrimaryDistributionOfSharesTableTextBlock_lbl" xml:lang="en-US">Schedule of primary distribution of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfSecondaryDistributionOfSharesTableTextBlock" xlink:label="sid_ScheduleOfSecondaryDistributionOfSharesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfSecondaryDistributionOfSharesTableTextBlock" xlink:to="sid_ScheduleOfSecondaryDistributionOfSharesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfSecondaryDistributionOfSharesTableTextBlock_lbl" xml:lang="en-US">Schedule of Secondary Distribution of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock" xlink:label="sid_ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock" xlink:to="sid_ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock_lbl" xml:lang="en-US">Schedule of share repurchase programs of subsidiary CSN Mineracao</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory" xlink:label="ifrs-full_DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory" xlink:to="ifrs-full_DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_lbl" xml:lang="en-US">Schedule of breakdown of net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock" xlink:label="sid_ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock" xlink:to="sid_ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock_lbl" xml:lang="en-US">Schedule of joint ventures and joint operations financial information</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfMeasurementOfRecoverableValueTableTextBlock" xlink:label="sid_ScheduleOfMeasurementOfRecoverableValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfMeasurementOfRecoverableValueTableTextBlock" xlink:to="sid_ScheduleOfMeasurementOfRecoverableValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfMeasurementOfRecoverableValueTableTextBlock_lbl" xml:lang="en-US">Schedule of measurement of recoverable value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfInvestmentPropertiesTableTextBlock" xlink:label="sid_ScheduleOfInvestmentPropertiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfInvestmentPropertiesTableTextBlock" xlink:to="sid_ScheduleOfInvestmentPropertiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfInvestmentPropertiesTableTextBlock_lbl" xml:lang="en-US">Schedule of investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock" xlink:label="sid_ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock" xlink:to="sid_ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock_lbl" xml:lang="en-US">Schedule of average estimated useful life</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:label="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:to="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfRightsOfUseTableTextBlock" xlink:label="sid_ScheduleOfRightsOfUseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfRightsOfUseTableTextBlock" xlink:to="sid_ScheduleOfRightsOfUseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfRightsOfUseTableTextBlock_lbl" xml:lang="en-US">Schedule of rights of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfEstimatedUsefulLivesTableTextBlock" xlink:label="sid_SummaryOfEstimatedUsefulLivesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEstimatedUsefulLivesTableTextBlock" xlink:to="sid_SummaryOfEstimatedUsefulLivesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEstimatedUsefulLivesTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfIntangibleAssetsTableTextBlock" xlink:label="sid_SummaryOfIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfIntangibleAssetsTableTextBlock" xlink:to="sid_SummaryOfIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAverageUsefulLifeByNatureTableTextBlock" xlink:label="sid_SummaryOfAverageUsefulLifeByNatureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAverageUsefulLifeByNatureTableTextBlock" xlink:to="sid_SummaryOfAverageUsefulLifeByNatureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAverageUsefulLifeByNatureTableTextBlock_lbl" xml:lang="en-US">Schedule of average useful life by nature</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfCashGeneratingUnitsTableTextBlock" xlink:label="sid_SummaryOfCashGeneratingUnitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfCashGeneratingUnitsTableTextBlock" xlink:to="sid_SummaryOfCashGeneratingUnitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCashGeneratingUnitsTableTextBlock_lbl" xml:lang="en-US">Schedule of goodwill impairment test</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" xlink:label="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" xlink:to="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_lbl" xml:lang="en-US">Schedule of main assumptions for intangible asstes impairment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:label="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:to="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" xlink:label="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" xlink:to="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_lbl" xml:lang="en-US">Schedule of movements of borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" xlink:label="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" xlink:to="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets group captures and amortized loans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:label="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:to="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets maturities of borrowings, financing and debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfFinancialInstrumentsTableTextBlock" xlink:label="sid_SummaryOfFinancialInstrumentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialInstrumentsTableTextBlock" xlink:to="sid_SummaryOfFinancialInstrumentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialInstrumentsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" xlink:label="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" xlink:to="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_lbl" xml:lang="en-US">Schedule of financial instruments at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfForeignExchangeExposureTableTextBlock" xlink:label="sid_SummaryOfForeignExchangeExposureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForeignExchangeExposureTableTextBlock" xlink:to="sid_SummaryOfForeignExchangeExposureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForeignExchangeExposureTableTextBlock_lbl" xml:lang="en-US">Schedule of foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" xlink:label="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" xlink:to="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_lbl" xml:lang="en-US">Schedule of scenarios</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" xlink:label="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" xlink:to="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis effects on income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" xlink:to="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis of interest rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1" xlink:to="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_lbl" xml:lang="en-US">Schedule of effects on profit and loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfDollarEuroSwapTableTextBlock" xlink:label="sid_SummaryOfDollarEuroSwapTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDollarEuroSwapTableTextBlock" xlink:to="sid_SummaryOfDollarEuroSwapTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDollarEuroSwapTableTextBlock_lbl" xml:lang="en-US">Schedule of dollar x Euro swap</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock" xlink:label="sid_ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock" xlink:to="sid_ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock_lbl" xml:lang="en-US">Schedule of fair value of cash flow accounting platts, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock" xlink:label="sid_ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock" xlink:to="sid_ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis for platts price risks</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfHedgingInstrumentsTableTextBlock" xlink:label="sid_SummaryOfHedgingInstrumentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfHedgingInstrumentsTableTextBlock" xlink:to="sid_SummaryOfHedgingInstrumentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfHedgingInstrumentsTableTextBlock_lbl" xml:lang="en-US">Schedule of hedging instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInHedgeAccountingTableTextBlock" xlink:label="sid_SummaryOfChangesInHedgeAccountingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInHedgeAccountingTableTextBlock" xlink:to="sid_SummaryOfChangesInHedgeAccountingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInHedgeAccountingTableTextBlock_lbl" xml:lang="en-US">Schedule of hedge accounting movements</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of contractual maturities of financial liabilities including interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Fair values of assets and liabilities in book value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfPositionOfDerivativesTableTextBlock" xlink:label="sid_ScheduleOfPositionOfDerivativesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfPositionOfDerivativesTableTextBlock" xlink:to="sid_ScheduleOfPositionOfDerivativesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfPositionOfDerivativesTableTextBlock_lbl" xml:lang="en-US">Schedule of position of the derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock" xlink:label="sid_ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock" xlink:to="sid_ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet and statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" xlink:label="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" xlink:to="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other operating income and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock" xlink:label="sid_ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock" xlink:to="sid_ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis for stock price risks</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfCapitalManagementTableTextBlock" xlink:label="sid_ScheduleOfCapitalManagementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfCapitalManagementTableTextBlock" xlink:to="sid_ScheduleOfCapitalManagementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfCapitalManagementTableTextBlock_lbl" xml:lang="en-US">Schedule of capital management</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfLeaseLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfLeaseLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfLeaseLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfLeaseLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfLeaseLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of movement of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock" xlink:label="sid_ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock" xlink:to="sid_ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock_lbl" xml:lang="en-US">Schedule of expected minimum payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfRecoverablePisCofinsTableTextBlock" xlink:label="sid_ScheduleOfRecoverablePisCofinsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfRecoverablePisCofinsTableTextBlock" xlink:to="sid_ScheduleOfRecoverablePisCofinsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfRecoverablePisCofinsTableTextBlock_lbl" xml:lang="en-US">Schedule of recoverable pis confins</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock" xlink:label="sid_ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock" xlink:to="sid_ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock_lbl" xml:lang="en-US">Schedule of measurement of the lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfTradePayablesTableTextBlock" xlink:label="sid_ScheduleOfTradePayablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfTradePayablesTableTextBlock" xlink:to="sid_ScheduleOfTradePayablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfTradePayablesTableTextBlock_lbl" xml:lang="en-US">Schedule of trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfOtherPayablesTableTextBlock" xlink:label="sid_SummaryOfOtherPayablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOtherPayablesTableTextBlock" xlink:to="sid_SummaryOfOtherPayablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherPayablesTableTextBlock_lbl" xml:lang="en-US">Schedule of other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:label="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:to="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:label="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:to="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" xlink:label="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" xlink:to="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated recovery of deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:label="sid_ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:to="sid_ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" xlink:label="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" xlink:to="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_lbl" xml:lang="en-US">Schedule of income tax and social contribution recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfTaxesInInstallmentsTableTextBlock" xlink:label="sid_SummaryOfTaxesInInstallmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTaxesInInstallmentsTableTextBlock" xlink:to="sid_SummaryOfTaxesInInstallmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTaxesInInstallmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of taxes in installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" xlink:label="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" xlink:to="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_lbl" xml:lang="en-US">Schedule of accrued amounts and judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" xlink:label="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" xlink:to="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in the provision for tax, social security, labor, civil and environmental risks</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" xlink:label="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" xlink:to="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_lbl" xml:lang="en-US">Schedule of legal matters with possible risk of loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" xlink:label="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" xlink:to="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_lbl" xml:lang="en-US">Schedule of provisions for environmental liabilities and asset retirement obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" xlink:label="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" xlink:to="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock_lbl" xml:lang="en-US">Schedule of key management personnel</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock" xlink:label="sid_SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock" xlink:to="sid_SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock_lbl" xml:lang="en-US">Schedule of guarantees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfOwnershipStructureTableTextBlock" xlink:label="sid_SummaryOfOwnershipStructureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOwnershipStructureTableTextBlock" xlink:to="sid_SummaryOfOwnershipStructureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOwnershipStructureTableTextBlock_lbl" xml:lang="en-US">Schedule of ownership structure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfShareBuybackProgramsTableTextBlock" xlink:label="sid_SummaryOfShareBuybackProgramsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfShareBuybackProgramsTableTextBlock" xlink:to="sid_SummaryOfShareBuybackProgramsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfShareBuybackProgramsTableTextBlock_lbl" xml:lang="en-US">Schedule of earning per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" xlink:label="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" xlink:to="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock_lbl" xml:lang="en-US">Schedule of earning per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" xlink:label="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" xlink:to="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock_lbl" xml:lang="en-US">Schedule of deliberate and paid dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ScheduleOfNetSalesRevenueExplanatory" xlink:label="sid_ScheduleOfNetSalesRevenueExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfNetSalesRevenueExplanatory" xlink:to="sid_ScheduleOfNetSalesRevenueExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfNetSalesRevenueExplanatory_lbl" xml:lang="en-US">Schedule of net sales revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfExpensesByNatureTableTextBlock" xlink:label="sid_SummaryOfExpensesByNatureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfExpensesByNatureTableTextBlock" xlink:to="sid_SummaryOfExpensesByNatureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfExpensesByNatureTableTextBlock_lbl" xml:lang="en-US">Schedule of expenses by nature</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" xlink:label="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" xlink:to="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory_lbl" xml:lang="en-US">Schedule of depreciation, amortization and depletion</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:label="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:to="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other operating income (expenses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialIncomeExpensesAbstract" xlink:to="sid_FinancialIncomeExpensesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinancialIncomeExpensesAbstract_2_lbl" xml:lang="en-US">Financial Income Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:label="sid_SummaryOfFinancialIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:to="sid_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial income expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" xlink:label="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" xlink:to="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock_lbl" xml:lang="en-US">Schedule of consolidated results</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial employee benefit assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of employee benefits' assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" xlink:label="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" xlink:to="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_lbl" xml:lang="en-US">Schedule of defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" xlink:label="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" xlink:to="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in fair value of the plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" xlink:label="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" xlink:to="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of employee benefits recognized in the income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" xlink:label="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" xlink:to="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial gains and losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" xlink:label="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" xlink:to="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_lbl" xml:lang="en-US">Schedule of breakdown of actuarial gains or losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" xlink:label="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" xlink:to="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions used</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAverageLifeExpectancyTableTextBlock" xlink:label="sid_SummaryOfAverageLifeExpectancyTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAverageLifeExpectancyTableTextBlock" xlink:to="sid_SummaryOfAverageLifeExpectancyTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAverageLifeExpectancyTableTextBlock_lbl" xml:lang="en-US">Schedule of average life expectancy</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" xlink:label="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" xlink:to="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of allocation of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" xlink:to="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" xlink:to="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of forecast benefit payments of the defined benefit plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" xlink:label="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" xlink:to="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_lbl" xml:lang="en-US">Schedule of post-employment health care plan amounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of the healthcare liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" xlink:label="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" xlink:to="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial gains and losses recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" xlink:label="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" xlink:to="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_lbl" xml:lang="en-US">Schedule of weighted average life expectancy</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" xlink:label="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" xlink:to="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions used for calculating postemployment healthcare benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_lbl" xml:lang="en-US">Schedule of quantitative sensitivity analysis for significant assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_lbl" xml:lang="en-US">Schedule of forecast benefit payments of the postemployment healthcare plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfTakeOrPayContractsTableTextBlock" xlink:label="sid_SummaryOfTakeOrPayContractsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTakeOrPayContractsTableTextBlock" xlink:to="sid_SummaryOfTakeOrPayContractsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTakeOrPayContractsTableTextBlock_lbl" xml:lang="en-US">Schedule of take-or-pay contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" xlink:label="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" xlink:to="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_lbl" xml:lang="en-US">Schedule of additional information related to statement of cash flows</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Percentage of interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets" xlink:label="ifrs-full_EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets" xlink:to="ifrs-full_EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_lbl" xml:lang="en-US">Percentage of sale</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="ifrs-full_NumberOfSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Percentage of equivalent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRates" xlink:label="sid_ExchangeRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRates" xlink:to="sid_ExchangeRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRates_lbl" xml:lang="en-US">Exchange rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeterminationOfComment" xlink:label="sid_DeterminationOfComment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeterminationOfComment" xlink:to="sid_DeterminationOfComment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeterminationOfComment_lbl" xml:lang="en-US">Determination of comment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PurchasePriceConsideredForBusinessCombination" xlink:label="sid_PurchasePriceConsideredForBusinessCombination" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PurchasePriceConsideredForBusinessCombination" xlink:to="sid_PurchasePriceConsideredForBusinessCombination_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PurchasePriceConsideredForBusinessCombination_lbl" xml:lang="en-US">Purchase price considered for the business combination</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalIncrease" xlink:label="sid_CapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncrease" xlink:to="sid_CapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalIncrease_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IssuanceOfCommonShares" xlink:label="sid_IssuanceOfCommonShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IssuanceOfCommonShares" xlink:to="sid_IssuanceOfCommonShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IssuanceOfCommonShares_lbl" xml:lang="en-US">Issuance of common shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DiscountedCashFlow" xlink:label="sid_DiscountedCashFlow" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountedCashFlow" xlink:to="sid_DiscountedCashFlow_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DiscountedCashFlow_lbl" xml:lang="en-US">Discounted Cash Flow</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DiscountedResidualValue" xlink:label="sid_DiscountedResidualValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountedResidualValue" xlink:to="sid_DiscountedResidualValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DiscountedResidualValue_lbl" xml:lang="en-US">Discounted residual value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EnterpriseValue" xlink:label="sid_EnterpriseValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnterpriseValue" xlink:to="sid_EnterpriseValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnterpriseValue_lbl" xml:lang="en-US">Enterprise value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IndebtdnessNet" xlink:label="sid_IndebtdnessNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndebtdnessNet" xlink:to="sid_IndebtdnessNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IndebtdnessNet_lbl" xml:lang="en-US">Indebtdness net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NonoperatingAssetsliabilities" xlink:label="sid_NonoperatingAssetsliabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonoperatingAssetsliabilities" xlink:to="sid_NonoperatingAssetsliabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonoperatingAssetsliabilities_lbl" xml:lang="en-US">Non-operating assets/liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityValue" xlink:label="sid_EquityValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityValue" xlink:to="sid_EquityValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityValue_lbl" xml:lang="en-US">Equity value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PurchasePriceConsidered1" xlink:label="sid_PurchasePriceConsidered1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PurchasePriceConsidered1" xlink:to="sid_PurchasePriceConsidered1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PurchasePriceConsidered1_lbl" xml:lang="en-US">Purchase price considered</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueOfAssetsAndLiabilitiesAcquired1" xlink:label="sid_FairValueOfAssetsAndLiabilitiesAcquired1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueOfAssetsAndLiabilitiesAcquired1" xlink:to="sid_FairValueOfAssetsAndLiabilitiesAcquired1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueOfAssetsAndLiabilitiesAcquired1_lbl" xml:lang="en-US">Fair value of the assets and liabilities acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GoodwillForFutureProfitabilityExpected1" xlink:label="sid_GoodwillForFutureProfitabilityExpected1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GoodwillForFutureProfitabilityExpected1" xlink:to="sid_GoodwillForFutureProfitabilityExpected1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GoodwillForFutureProfitabilityExpected1_lbl" xml:lang="en-US">Goodwill for future profitability expected</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CurrentAssetRecognisedAsOfAcquisitionDate" xlink:label="sid_CurrentAssetRecognisedAsOfAcquisitionDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentAssetRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">&#160;Current Assets&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1" xlink:to="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InventoryRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_InventoryRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoryRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_InventoryRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InventoryRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Inventories</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAssetsAsOfAcquisitionDate" xlink:to="sid_OtherAssetsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherAssetsAsOfAcquisitionDate_lbl" xml:lang="en-US">Other assets&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RecoverableTaxesAndContributionsAsOfAcquisitionDate" xlink:label="sid_RecoverableTaxesAndContributionsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecoverableTaxesAndContributionsAsOfAcquisitionDate" xlink:to="sid_RecoverableTaxesAndContributionsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecoverableTaxesAndContributionsAsOfAcquisitionDate_lbl" xml:lang="en-US">Recoverable taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">&#160;Non-current Assets&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate" xlink:label="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate" xlink:to="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_lbl" xml:lang="en-US">Recoverable taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NonCurrentOtherAssetsAsOfAcquisitionDate" xlink:label="sid_NonCurrentOtherAssetsAsOfAcquisitionDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NonCurrentOtherAssetsAsOfAcquisitionDate_lbl" xml:lang="en-US">Other assets&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentAsOfAcquisitionDate" xlink:label="sid_InvestmentAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentAsOfAcquisitionDate" xlink:to="sid_InvestmentAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_InvestmentAsOfAcquisitionDate_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssetsAsOfAcquisitionDate" xlink:label="sid_IntangibleAssetsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssetsAsOfAcquisitionDate" xlink:to="sid_IntangibleAssetsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssetsAsOfAcquisitionDate_lbl" xml:lang="en-US">Intangibles</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">&#160;Total assets acquired&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CurrentLiabilitiesAsOfAcquisitionDate" xlink:label="sid_CurrentLiabilitiesAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesAsOfAcquisitionDate" xlink:to="sid_CurrentLiabilitiesAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentLiabilitiesAsOfAcquisitionDate_lbl" xml:lang="en-US">Current Liabilities&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Borrowings and financing&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LaborObligationsAsOfAcquisitionDate" xlink:label="sid_LaborObligationsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborObligationsAsOfAcquisitionDate" xlink:to="sid_LaborObligationsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborObligationsAsOfAcquisitionDate_lbl" xml:lang="en-US">Labor obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxesPayableAsOfAcquisitionDate" xlink:label="sid_TaxesPayableAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesPayableAsOfAcquisitionDate" xlink:to="sid_TaxesPayableAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesPayableAsOfAcquisitionDate_lbl" xml:lang="en-US">Taxes payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvancesFromCustomersAsOfAcquisitionDate" xlink:label="sid_AdvancesFromCustomersAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesFromCustomersAsOfAcquisitionDate" xlink:to="sid_AdvancesFromCustomersAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesFromCustomersAsOfAcquisitionDate_lbl" xml:lang="en-US">Advances from customers&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InstallmentsAsOfAcquisitionDate" xlink:label="sid_InstallmentsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InstallmentsAsOfAcquisitionDate" xlink:to="sid_InstallmentsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InstallmentsAsOfAcquisitionDate_lbl" xml:lang="en-US">Installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherAccountsAsOfAcquisitionDate" xlink:label="sid_OtherAccountsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAccountsAsOfAcquisitionDate" xlink:to="sid_OtherAccountsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherAccountsAsOfAcquisitionDate_lbl" xml:lang="en-US">Other accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NoncurrentLiabilitiesAsOfAcquisitionDate" xlink:label="sid_NoncurrentLiabilitiesAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentLiabilitiesAsOfAcquisitionDate" xlink:to="sid_NoncurrentLiabilitiesAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncurrentLiabilitiesAsOfAcquisitionDate_lbl" xml:lang="en-US">&#160;Non-current Liabilities&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate" xlink:label="sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate" xlink:to="sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Borrowings and financing&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NoncurrentInstallmentsAsOfAcquisitionDate" xlink:label="sid_NoncurrentInstallmentsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentInstallmentsAsOfAcquisitionDate" xlink:to="sid_NoncurrentInstallmentsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NoncurrentInstallmentsAsOfAcquisitionDate_lbl" xml:lang="en-US">Installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NoncurrentOtherAccountsAsOfAcquisitionDate" xlink:label="sid_NoncurrentOtherAccountsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentOtherAccountsAsOfAcquisitionDate" xlink:to="sid_NoncurrentOtherAccountsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NoncurrentOtherAccountsAsOfAcquisitionDate_lbl" xml:lang="en-US">Other accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ContractLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_ContractLiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_ContractLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">&#160;Total liabilities assumed&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetEquityAcquiredAsOfAcquisitionDateOne" xlink:label="sid_NetEquityAcquiredAsOfAcquisitionDateOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetEquityAcquiredAsOfAcquisitionDateOne" xlink:to="sid_NetEquityAcquiredAsOfAcquisitionDateOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetEquityAcquiredAsOfAcquisitionDateOne_lbl" xml:lang="en-US">&#160;Net equity acquired&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:label="ifrs-full_AdjustmentsForFairValueGainsLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:to="ifrs-full_AdjustmentsForFairValueGainsLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForFairValueGainsLosses_lbl" xml:lang="en-US">Fair value adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AcquisitionPercentage" xlink:label="sid_AcquisitionPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionPercentage" xlink:to="sid_AcquisitionPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcquisitionPercentage_lbl" xml:lang="en-US">Acquisition percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PaymentForAcquisition" xlink:label="sid_PaymentForAcquisition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentForAcquisition" xlink:to="sid_PaymentForAcquisition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentForAcquisition_lbl" xml:lang="en-US">Payment for acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PaymentForEquivalent" xlink:label="sid_PaymentForEquivalent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentForEquivalent" xlink:to="sid_PaymentForEquivalent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentForEquivalent_lbl" xml:lang="en-US">Payment for equivalent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Production capacity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_2_lbl" xml:lang="en-US">Percentage of acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GoodwillExpectedFutureProfitability" xlink:label="sid_GoodwillExpectedFutureProfitability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GoodwillExpectedFutureProfitability" xlink:to="sid_GoodwillExpectedFutureProfitability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GoodwillExpectedFutureProfitability_lbl" xml:lang="en-US">Goodwill expected future profitability</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReclassifiedGoodwillFairValue" xlink:label="sid_ReclassifiedGoodwillFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReclassifiedGoodwillFairValue" xlink:to="sid_ReclassifiedGoodwillFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReclassifiedGoodwillFairValue_lbl" xml:lang="en-US">Reclassified goodwill fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransactionAmount" xlink:label="sid_TransactionAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransactionAmount" xlink:to="sid_TransactionAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransactionAmount_lbl" xml:lang="en-US">Transaction amount</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sid_IntangibleAssetsAsOfAcquisitionDate_3_lbl" xml:lang="en-US">Intang&#237;ible assets&#160;</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NetEquityAcquiredAsOfAcquisitionDateOne_2_lbl" xml:lang="en-US">&#160;Equity acquired (66.23%)&#160;</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangiblesAssets_lbl" xml:lang="en-US">Intangibles assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountsPayableToTransfereeInRespectOfTransferredAssets" xlink:label="ifrs-full_AmountsPayableToTransfereeInRespectOfTransferredAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsPayableToTransfereeInRespectOfTransferredAssets" xlink:to="ifrs-full_AmountsPayableToTransfereeInRespectOfTransferredAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountsPayableToTransfereeInRespectOfTransferredAssets_lbl" xml:lang="en-US">Transfer amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Equivalent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="sid_LeaseLiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="sid_LeaseLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate" xlink:label="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate" xlink:to="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Taxes in installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LegalContingenciesRecognisedAsOfAcquisitionDate" xlink:label="sid_LegalContingenciesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LegalContingenciesRecognisedAsOfAcquisitionDate" xlink:to="sid_LegalContingenciesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LegalContingenciesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Legal Contingencies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MiningRights" xlink:label="sid_MiningRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiningRights" xlink:to="sid_MiningRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MiningRights_lbl" xml:lang="en-US">Mining rights</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Trademarks" xlink:label="sid_Trademarks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Trademarks" xlink:to="sid_Trademarks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Trademarks_lbl" xml:lang="en-US">Trademarks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerSoftware" xlink:label="ifrs-full_ComputerSoftware" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComputerSoftware" xlink:to="ifrs-full_ComputerSoftware_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComputerSoftware_lbl" xml:lang="en-US">Softwares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsAndGuaranteesAsOfAcquisitionDate" xlink:to="sid_JudicialDepositsAndGuaranteesAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_JudicialDepositsAndGuaranteesAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConcessionPayableAsOfAcquisitionDate" xlink:label="sid_ConcessionPayableAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConcessionPayableAsOfAcquisitionDate" xlink:to="sid_ConcessionPayableAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConcessionPayableAsOfAcquisitionDate_lbl" xml:lang="en-US">Concession payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesFromCustomersAsOfAcquisitionDate" xlink:to="sid_AdvancesFromCustomersAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AdvancesFromCustomersAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Advances from customer</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConcessionPayableAsOfAcquisitionDate1" xlink:label="sid_ConcessionPayableAsOfAcquisitionDate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConcessionPayableAsOfAcquisitionDate1" xlink:to="sid_ConcessionPayableAsOfAcquisitionDate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConcessionPayableAsOfAcquisitionDate1_lbl" xml:lang="en-US">Concession payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetEquityAcquiredAsOfAcquisitionDateOne" xlink:to="sid_NetEquityAcquiredAsOfAcquisitionDateOne_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sid_NetEquityAcquiredAsOfAcquisitionDateOne_3_lbl" xml:lang="en-US">&#160;&#160;Total equity acquired&#160;&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherPropertyPlantAndEquipments" xlink:label="sid_OtherPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPropertyPlantAndEquipments" xlink:to="sid_OtherPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherPropertyPlantAndEquipments_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangiblesAssets" xlink:to="sid_IntangiblesAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IntangiblesAssets_2_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1" xlink:to="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_2_lbl" xml:lang="en-US">Trade receivables&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Receivables from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ShorttermInvestmentsAsOfAcquisitionDate" xlink:label="sid_ShorttermInvestmentsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShorttermInvestmentsAsOfAcquisitionDate" xlink:to="sid_ShorttermInvestmentsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ShorttermInvestmentsAsOfAcquisitionDate_lbl" xml:lang="en-US">Short-term investments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentAsOfAcquisitionDate" xlink:to="sid_InvestmentAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Investment</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sid_TaxesPayableAsOfAcquisitionDate_3_lbl" xml:lang="en-US">Taxes payable&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DebitsWithRelatedPartiesAsOfAcquisitionDate" xlink:label="sid_DebitsWithRelatedPartiesAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DebitsWithRelatedPartiesAsOfAcquisitionDate" xlink:to="sid_DebitsWithRelatedPartiesAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DebitsWithRelatedPartiesAsOfAcquisitionDate_lbl" xml:lang="en-US">Debits with related parties&#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesAsOfAcquisitionDate" xlink:to="sid_OtherPayablesAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherPayablesAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Other payables&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IndirectInvestimentAsOfAcquisitionDate" xlink:label="sid_IndirectInvestimentAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndirectInvestimentAsOfAcquisitionDate" xlink:to="sid_IndirectInvestimentAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IndirectInvestimentAsOfAcquisitionDate_lbl" xml:lang="en-US">Indirect investiment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipment" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_lbl" xml:lang="en-US">Mining rights</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Licenses" xlink:label="sid_Licenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Licenses" xlink:to="sid_Licenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Licenses_lbl" xml:lang="en-US">Licenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xml:lang="en-US">Disclosure of disaggregation of revenue from contracts with customers [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BalancesWithBanks" xlink:label="ifrs-full_BalancesWithBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BalancesWithBanks_lbl" xml:lang="en-US">Cash and banks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" xlink:label="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents_lbl" xml:lang="en-US">Total short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialAssetsTable" xlink:label="ifrs-full_DisclosureOfFinancialAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsTable" xlink:to="ifrs-full_DisclosureOfFinancialAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsTable_lbl" xml:lang="en-US">Disclosure of financial assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentCurrent" xlink:label="sid_FinancialInvestmentCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentCurrent" xlink:to="sid_FinancialInvestmentCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentCurrent_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInvestmentNonCurrent" xlink:label="sid_FinancialInvestmentNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentNonCurrent" xlink:to="sid_FinancialInvestmentNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentNonCurrent_lbl" xml:lang="en-US">NonCurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossTradeReceivable" xlink:label="sid_GrossTradeReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossTradeReceivable" xlink:to="sid_GrossTradeReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossTradeReceivable_lbl" xml:lang="en-US">Trade receivable, before allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradeReceivableAfterAllowanceForDoubtfulDebts" xlink:label="sid_TradeReceivableAfterAllowanceForDoubtfulDebts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeReceivableAfterAllowanceForDoubtfulDebts" xlink:to="sid_TradeReceivableAfterAllowanceForDoubtfulDebts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeReceivableAfterAllowanceForDoubtfulDebts_lbl" xml:lang="en-US">Trade receivable, after allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossTradeReceivable1" xlink:label="sid_GrossTradeReceivable1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossTradeReceivable1" xlink:to="sid_GrossTradeReceivable1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossTradeReceivable1_lbl" xml:lang="en-US">Gross trade receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">(Loss)/Reversal estimated</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Recovery and write-offs of receivables&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationInAcquisitionOfCompanies" xlink:label="sid_ConsolidationInAcquisitionOfCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationInAcquisitionOfCompanies" xlink:to="sid_ConsolidationInAcquisitionOfCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationInAcquisitionOfCompanies_lbl" xml:lang="en-US">Consolidation in the acquisition of companies</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InventoryGrossAmount" xlink:label="sid_InventoryGrossAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryGrossAmount" xlink:to="sid_InventoryGrossAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoryGrossAmount_lbl" xml:lang="en-US">Inventory gross</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Inventories_2_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NoncurrentInventorie" xlink:label="sid_NoncurrentInventorie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentInventorie" xlink:to="sid_NoncurrentInventorie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncurrentInventorie_lbl" xml:lang="en-US">Non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InventoriesAtNetRealisableValue" xlink:label="ifrs-full_InventoriesAtNetRealisableValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoriesAtNetRealisableValue" xlink:to="ifrs-full_InventoriesAtNetRealisableValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoriesAtNetRealisableValue_lbl" xml:lang="en-US">Inventoy, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InventoryNetOne" xlink:label="sid_InventoryNetOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_InventoryNetOne_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:to="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_lbl" xml:lang="en-US">Reversal of inventories with low turnover and obsolescence</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationInAcquisitionOfInventoryCompanies" xlink:label="sid_ConsolidationInAcquisitionOfInventoryCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationInAcquisitionOfInventoryCompanies" xlink:to="sid_ConsolidationInAcquisitionOfInventoryCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsolidationInAcquisitionOfInventoryCompanies_lbl" xml:lang="en-US">Consolidation in the acquisition of companies</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_InventoryNetOne_2_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl" xml:lang="en-US">Total recoverable taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_2_lbl" xml:lang="en-US">Non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxCreditAmount" xlink:label="sid_TaxCreditAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxCreditAmount" xlink:to="sid_TaxCreditAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxCreditAmount_lbl" xml:lang="en-US">Tax credit amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:to="ifrs-full_OtherNoncurrentNonfinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets_lbl" xml:lang="en-US">Other non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentNonfinancialAssets" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentNonfinancialAssets" xlink:to="ifrs-full_OtherCurrentNonfinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentAssets_2_lbl" xml:lang="en-US">Other non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherEquityInterest" xlink:label="ifrs-full_OtherEquityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherEquityInterest" xlink:to="ifrs-full_OtherEquityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherEquityInterest_lbl" xml:lang="en-US">Equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalInterest" xlink:label="sid_CapitalInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalInterest" xlink:to="sid_CapitalInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalInterest_lbl" xml:lang="en-US">Capital interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UncontroversialAmount" xlink:label="sid_UncontroversialAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UncontroversialAmount" xlink:to="sid_UncontroversialAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UncontroversialAmount_lbl" xml:lang="en-US">Uncontroversial amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xml:lang="en-US">Disclosure of subsidiaries [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Proportion of ownership interest in subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xml:lang="en-US">Description of nature of entity's operations and principal activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfJointOperationsTable" xlink:label="ifrs-full_DisclosureOfJointOperationsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfJointOperationsTable" xlink:to="ifrs-full_DisclosureOfJointOperationsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfJointOperationsTable_lbl" xml:lang="en-US">Disclosure of joint operations [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods" xlink:label="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods" xlink:to="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_lbl" xml:lang="en-US">Investments, opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsInInvestment" xlink:label="sid_DividendsInInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsInInvestment" xlink:to="sid_DividendsInInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsInInvestment_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityIncomeInvestments" xlink:label="sid_EquityIncomeInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityIncomeInvestments" xlink:to="sid_EquityIncomeInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityIncomeInvestments_lbl" xml:lang="en-US">Equity Income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome" xlink:label="sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome" xlink:to="sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersInvestments" xlink:label="sid_OthersInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersInvestments" xlink:to="sid_OthersInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersInvestments_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods" xlink:to="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_2_lbl" xml:lang="en-US">Investments, final balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalIncreaseInInvestments" xlink:label="sid_CapitalIncreaseInInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncreaseInInvestments" xlink:to="sid_CapitalIncreaseInInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CapitalIncreaseInInvestments_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherEquityInterest" xlink:to="ifrs-full_OtherEquityInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherEquityInterest_2_lbl" xml:lang="en-US">Equity interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentProperty_lbl" xml:lang="en-US">Investment Property</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Total investments in the asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ImpairmentOfFairValue" xlink:label="sid_ImpairmentOfFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ImpairmentOfFairValue" xlink:to="sid_ImpairmentOfFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ImpairmentOfFairValue_lbl" xml:lang="en-US">Impairment of Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xml:lang="en-US">Fair value acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesTable" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesTable" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesTable_lbl" xml:lang="en-US">Disclosure of associates [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInResultsOfAffiliatedCompanies" xlink:label="sid_EquityInResultsOfAffiliatedCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompanies" xlink:to="sid_EquityInResultsOfAffiliatedCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResultsOfAffiliatedCompanies_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EliminationsToCostOfSale" xlink:label="sid_EliminationsToCostOfSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToCostOfSale" xlink:to="sid_EliminationsToCostOfSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsToCostOfSale_lbl" xml:lang="en-US">Eliminations to cost of sale</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EliminationsToTaxes" xlink:label="sid_EliminationsToTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToTaxes" xlink:to="sid_EliminationsToTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsToTaxes_lbl" xml:lang="en-US">Eliminations to taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInResultsOfAffiliatedCompaniesOther" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompaniesOther" xlink:to="sid_EquityInResultsOfAffiliatedCompaniesOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesOther_lbl" xml:lang="en-US">Equity in result of affiliated companies other</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInResults" xlink:label="sid_EquityInResults" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResults" xlink:to="sid_EquityInResults_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResults_lbl" xml:lang="en-US">Equity in results</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GainOnParticipationInTheCapitalIncrease" xlink:label="sid_GainOnParticipationInTheCapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnParticipationInTheCapitalIncrease" xlink:to="sid_GainOnParticipationInTheCapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainOnParticipationInTheCapitalIncrease_lbl" xml:lang="en-US">Gain on participation in the capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LossDueToDilutionOfParticipationWithIssueOfNewShares" xlink:label="sid_LossDueToDilutionOfParticipationWithIssueOfNewShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossDueToDilutionOfParticipationWithIssueOfNewShares" xlink:to="sid_LossDueToDilutionOfParticipationWithIssueOfNewShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LossDueToDilutionOfParticipationWithIssueOfNewShares_lbl" xml:lang="en-US">Loss due to dilution of participation with issue of new shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityAdjustmentByDilutionOfSharePercentage" xlink:label="sid_EquityAdjustmentByDilutionOfSharePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityAdjustmentByDilutionOfSharePercentage" xlink:to="sid_EquityAdjustmentByDilutionOfSharePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityAdjustmentByDilutionOfSharePercentage_lbl" xml:lang="en-US">Equity adjustment by dilution of share percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesArisingFromSaleAndLeasebackTransactions" xlink:label="ifrs-full_GainsLossesArisingFromSaleAndLeasebackTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesArisingFromSaleAndLeasebackTransactions" xlink:to="ifrs-full_GainsLossesArisingFromSaleAndLeasebackTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesArisingFromSaleAndLeasebackTransactions_lbl" xml:lang="en-US">Net gain from the transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncreaseDecreaseThroughTransactionsWithOwnersShares" xlink:label="sid_IncreaseDecreaseThroughTransactionsWithOwnersShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncreaseDecreaseThroughTransactionsWithOwnersShares" xlink:to="sid_IncreaseDecreaseThroughTransactionsWithOwnersShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncreaseDecreaseThroughTransactionsWithOwnersShares_lbl" xml:lang="en-US">Equity in the transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xml:lang="en-US">Number of share before initial public offering</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:to="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xml:lang="en-US">Cost per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionNumberOfSharesSoldByCsn" xlink:label="sid_SecondaryDistributionNumberOfSharesSoldByCsn" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionNumberOfSharesSoldByCsn" xlink:to="sid_SecondaryDistributionNumberOfSharesSoldByCsn_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionNumberOfSharesSoldByCsn_lbl" xml:lang="en-US">Number of shares sold by CSN</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionPricePerShare" xlink:label="sid_SecondaryDistributionPricePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionPricePerShare" xlink:to="sid_SecondaryDistributionPricePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionPricePerShare_lbl" xml:lang="en-US">Price per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionNetCashGeneratedInTransaction" xlink:label="sid_SecondaryDistributionNetCashGeneratedInTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionNetCashGeneratedInTransaction" xlink:to="sid_SecondaryDistributionNetCashGeneratedInTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionNetCashGeneratedInTransaction_lbl" xml:lang="en-US">Net cash generated in the transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionTransactionCost" xlink:label="sid_SecondaryDistributionTransactionCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionTransactionCost" xlink:to="sid_SecondaryDistributionTransactionCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionTransactionCost_lbl" xml:lang="en-US">Transaction cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionNetCahsReveivable" xlink:label="sid_SecondaryDistributionNetCahsReveivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionNetCahsReveivable" xlink:to="sid_SecondaryDistributionNetCahsReveivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionNetCahsReveivable_lbl" xml:lang="en-US">Net cahs reveivable</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionCostOfShares" xlink:label="sid_SecondaryDistributionCostOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionCostOfShares" xlink:to="sid_SecondaryDistributionCostOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionCostOfShares_lbl" xml:lang="en-US">Cost of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SecondaryDistributionNetGainFromTransaction" xlink:label="sid_SecondaryDistributionNetGainFromTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionNetGainFromTransaction" xlink:to="sid_SecondaryDistributionNetGainFromTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_SecondaryDistributionNetGainFromTransaction_lbl" xml:lang="en-US">Net gain from the transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BoardsAuthorization" xlink:label="sid_BoardsAuthorization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BoardsAuthorization" xlink:to="sid_BoardsAuthorization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BoardsAuthorization_lbl" xml:lang="en-US">Boards authorization</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AuthorizedQuantityShares" xlink:label="sid_AuthorizedQuantityShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AuthorizedQuantityShares" xlink:to="sid_AuthorizedQuantityShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AuthorizedQuantityShares_lbl" xml:lang="en-US">Authorized quantity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfProgramPeriod" xlink:label="sid_DescriptionOfProgramPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfProgramPeriod" xlink:to="sid_DescriptionOfProgramPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfProgramPeriod_lbl" xml:lang="en-US">Description of program period</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RepurchaseAverageBuybackPrice" xlink:label="sid_RepurchaseAverageBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RepurchaseAverageBuybackPrice" xlink:to="sid_RepurchaseAverageBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RepurchaseAverageBuybackPrice_lbl" xml:lang="en-US">Repurchase average buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MinimumBuybackPrice" xlink:label="sid_MinimumBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumBuybackPrice" xlink:to="sid_MinimumBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinimumBuybackPrice_lbl" xml:lang="en-US">Minimum buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MaximumBuybackPrice" xlink:label="sid_MaximumBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaximumBuybackPrice" xlink:to="sid_MaximumBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaximumBuybackPrice_lbl" xml:lang="en-US">Maximum buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageShares" xlink:label="ifrs-full_WeightedAverageShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Number bought back shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TreasurySharesOne" xlink:label="sid_TreasurySharesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TreasurySharesOne" xlink:to="sid_TreasurySharesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TreasurySharesOne_lbl" xml:lang="en-US">Treasury balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CancelationOfShares" xlink:label="sid_CancelationOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CancelationOfShares" xlink:to="sid_CancelationOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CancelationOfShares_lbl" xml:lang="en-US">Cancelation of shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentAssets_2_lbl" xml:lang="en-US">Other assets&#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_2_lbl" xml:lang="en-US">Intang&#237;ible assets&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesAbstract" xlink:label="ifrs-full_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradeAndOtherCurrentPayablesToTradeSupplier" xlink:label="sid_TradeAndOtherCurrentPayablesToTradeSupplier" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherCurrentPayablesToTradeSupplier" xlink:to="sid_TradeAndOtherCurrentPayablesToTradeSupplier_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TradeAndOtherCurrentPayablesToTradeSupplier_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherCurrentPayables_2_lbl" xml:lang="en-US">Other payables current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl" xml:lang="en-US">Lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MiscellaneousOtherProvisions" xlink:label="ifrs-full_MiscellaneousOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherProvisions" xlink:to="ifrs-full_MiscellaneousOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_MiscellaneousOtherProvisions_lbl" xml:lang="en-US">Other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAdvancesToSuppliers" xlink:label="ifrs-full_CurrentAdvancesToSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAdvancesToSuppliers" xlink:to="ifrs-full_CurrentAdvancesToSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAdvancesToSuppliers_lbl" xml:lang="en-US">Advances to suppliers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentsPpeAndIntangibleAssets" xlink:label="sid_InvestmentsPpeAndIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsPpeAndIntangibleAssets" xlink:to="sid_InvestmentsPpeAndIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentsPpeAndIntangibleAssets_lbl" xml:lang="en-US">Investments ppe and intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_2_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Assets_3_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_2_lbl" xml:lang="en-US">Current borrowings</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLeaseLiabilities_2_lbl" xml:lang="en-US">Current lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentLiabilities_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_2_lbl" xml:lang="en-US">Non-current portion of non-current borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_lbl" xml:lang="en-US">Non-current lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentLiabilities_lbl" xml:lang="en-US">Other non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_2_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Equity and liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Net revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales and services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OperatingExpensesIncome" xlink:label="sid_OperatingExpensesIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingExpensesIncome" xlink:to="sid_OperatingExpensesIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperatingExpensesIncome_lbl" xml:lang="en-US">Operating (expenses) income&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialIncomeExpensesNet" xlink:label="sid_FinancialIncomeExpensesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialIncomeExpensesNet" xlink:to="sid_FinancialIncomeExpensesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialIncomeExpensesNet_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Income before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CurrentAndDeferredIncomeTaxAndSocialContribution" xlink:label="sid_CurrentAndDeferredIncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAndDeferredIncomeTaxAndSocialContribution" xlink:to="sid_CurrentAndDeferredIncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentAndDeferredIncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Current and deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="ifrs-full_ProfitLossFromContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromContinuingOperations" xlink:to="ifrs-full_ProfitLossFromContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossFromContinuingOperations_lbl" xml:lang="en-US">Profit / (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IfrsStatementTable" xlink:label="sid_IfrsStatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IfrsStatementTable" xlink:to="sid_IfrsStatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IfrsStatementTable_lbl" xml:lang="en-US">IfrsStatementTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowProjection" xlink:label="sid_CashFlowProjection" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjection" xlink:to="sid_CashFlowProjection_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjection_lbl" xml:lang="en-US">Cash flow projection</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MeasurementOfRecoverableValueBy2057" xlink:label="sid_MeasurementOfRecoverableValueBy2057" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MeasurementOfRecoverableValueBy2057" xlink:to="sid_MeasurementOfRecoverableValueBy2057_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MeasurementOfRecoverableValueBy2057_lbl" xml:lang="en-US">Measurement of recoverable value by 2057</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentPropertyTable" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyTable" xlink:to="ifrs-full_DisclosureOfInvestmentPropertyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyTable_lbl" xml:lang="en-US">Disclosure of detailed information about investment property [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CostInInvestmentProperties" xlink:label="sid_CostInInvestmentProperties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostInInvestmentProperties" xlink:to="sid_CostInInvestmentProperties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CostInInvestmentProperties_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AccumulatedDepreciation" xlink:label="sid_AccumulatedDepreciation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccumulatedDepreciation" xlink:to="sid_AccumulatedDepreciation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccumulatedDepreciation_lbl" xml:lang="en-US">Accumulated depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_InvestmentProperty_2_lbl" xml:lang="en-US">Balance at December 31, 2021</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationInvestmentProperty" xlink:label="ifrs-full_DepreciationInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationInvestmentProperty" xlink:to="ifrs-full_DepreciationInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationInvestmentProperty_lbl" xml:lang="en-US">Depreciation (note 26)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransferOfPropertyPlantAndEquipment" xlink:label="sid_TransferOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferOfPropertyPlantAndEquipment" xlink:to="sid_TransferOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransferOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfer of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty_lbl" xml:lang="en-US">Acquisition of Elizabeth</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransfersToOtherAssetGroups" xlink:label="sid_TransfersToOtherAssetGroups" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransfersToOtherAssetGroups" xlink:to="sid_TransfersToOtherAssetGroups_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransfersToOtherAssetGroups_lbl" xml:lang="en-US">Transfers to other asset groups</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_WriteoffOfInvestmentProperties" xlink:label="sid_WriteoffOfInvestmentProperties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteoffOfInvestmentProperties" xlink:to="sid_WriteoffOfInvestmentProperties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WriteoffOfInvestmentProperties_lbl" xml:lang="en-US">Write-off</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_InvestmentProperty_3_lbl" xml:lang="en-US">Balance at December 31, 2022</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InvestmentProperty_4_lbl" xml:lang="en-US">Balance at December 31, 2022</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl" xml:lang="en-US">Useful life measured as period of time, property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdvancesForFutureCapital" xlink:label="sid_AdvancesForFutureCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesForFutureCapital" xlink:to="sid_AdvancesForFutureCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesForFutureCapital_lbl" xml:lang="en-US">Advances for future capital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_2_lbl" xml:lang="en-US">Interest in subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StakePercentage" xlink:label="sid_StakePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StakePercentage" xlink:to="sid_StakePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StakePercentage_lbl" xml:lang="en-US">Stake percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PrimaryDistributionNumberOfSharesSoldByCsn" xlink:label="sid_PrimaryDistributionNumberOfSharesSoldByCsn" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrimaryDistributionNumberOfSharesSoldByCsn" xlink:to="sid_PrimaryDistributionNumberOfSharesSoldByCsn_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrimaryDistributionNumberOfSharesSoldByCsn_lbl" xml:lang="en-US">Number of shares sold</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PricePerShare" xlink:label="sid_PricePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePerShare" xlink:to="sid_PricePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PricePerShare_lbl" xml:lang="en-US">Price per share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NumberOfSharesIssued_2_lbl" xml:lang="en-US">Number of shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NumberOfValueIssued" xlink:label="sid_NumberOfValueIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfValueIssued" xlink:to="sid_NumberOfValueIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfValueIssued_lbl" xml:lang="en-US">Number of value issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransactionCosts" xlink:label="sid_TransactionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransactionCosts" xlink:to="sid_TransactionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransactionCosts_lbl" xml:lang="en-US">Transaction costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustedWeightedAverageShares" xlink:label="ifrs-full_AdjustedWeightedAverageShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustedWeightedAverageShares" xlink:to="ifrs-full_AdjustedWeightedAverageShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustedWeightedAverageShares_lbl" xml:lang="en-US">Issuance of diluted shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReverseImpairmentOfFairValue" xlink:label="sid_ReverseImpairmentOfFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReverseImpairmentOfFairValue" xlink:to="sid_ReverseImpairmentOfFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReverseImpairmentOfFairValue_lbl" xml:lang="en-US">Reverse impairment of fair value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InvestmentProperty_5_lbl" xml:lang="en-US">Investment property</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Balance at beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Effect of foreign exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:to="sid_CapitalizedInterestPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment_lbl" xml:lang="en-US">Capitalized interest (1) (notes 29 and 34)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl" xml:lang="en-US">PP&amp;E provisions for losses and write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DepreciationPropertyPlantAndEquipments" xlink:label="sid_DepreciationPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationPropertyPlantAndEquipments" xlink:to="sid_DepreciationPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepreciationPropertyPlantAndEquipments_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RightOfUseRemesurementPropertyPlantAndEquipment" xlink:label="sid_RightOfUseRemesurementPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseRemesurementPropertyPlantAndEquipment" xlink:to="sid_RightOfUseRemesurementPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RightOfUseRemesurementPropertyPlantAndEquipment_lbl" xml:lang="en-US">Right of use - Remesurement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AroUpdatesPropertyPlantAndEquipment" xlink:label="sid_AroUpdatesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AroUpdatesPropertyPlantAndEquipment" xlink:to="sid_AroUpdatesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AroUpdatesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Update of the ARO (Asset retirement obligation)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect" xlink:label="sid_TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect" xlink:to="sid_TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_lbl" xml:lang="en-US">Transfers to fixed assets to investment property without cash effect</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AcquisitionOfElizabeth" xlink:label="sid_AcquisitionOfElizabeth" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfElizabeth" xlink:to="sid_AcquisitionOfElizabeth_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AcquisitionOfElizabeth_lbl" xml:lang="en-US">Acquisition of Elizabeth</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1" xlink:label="sid_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1" xlink:to="sid_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1_lbl" xml:lang="en-US">Transfers to inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfers to inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersPropertyPlantAndEquipment" xlink:label="sid_OthersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPropertyPlantAndEquipment" xlink:to="sid_OthersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfers to other asset categories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Transfer to intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainRecognisedInBargainPurchaseTransaction" xlink:label="ifrs-full_GainRecognisedInBargainPurchaseTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainRecognisedInBargainPurchaseTransaction" xlink:to="ifrs-full_GainRecognisedInBargainPurchaseTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainRecognisedInBargainPurchaseTransaction_lbl" xml:lang="en-US">Consolidation of acquired companies and fair value to asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Right-of-use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities" xlink:label="ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionsToRightofuseAssets" xlink:label="ifrs-full_AdditionsToRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsToRightofuseAssets" xlink:to="ifrs-full_AdditionsToRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsToRightofuseAssets_lbl" xml:lang="en-US">Additions to right-of-use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RightofuseAssetsRemeasurement" xlink:label="sid_RightofuseAssetsRemeasurement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightofuseAssetsRemeasurement" xlink:to="sid_RightofuseAssetsRemeasurement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RightofuseAssetsRemeasurement_lbl" xml:lang="en-US">Remesurement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Depreciation, right-of-use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_WriteOffRightOfuseAssets" xlink:label="sid_WriteOffRightOfuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteOffRightOfuseAssets" xlink:to="sid_WriteOffRightOfuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WriteOffRightOfuseAssets_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TransfersToOtherAssetCategories" xlink:label="sid_TransfersToOtherAssetCategories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransfersToOtherAssetCategories" xlink:to="sid_TransfersToOtherAssetCategories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransfersToOtherAssetCategories_lbl" xml:lang="en-US">Transfers to other asset categories [Default Label]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationOfAcquiredCompaniesToRightofuseAssets" xlink:label="sid_ConsolidationOfAcquiredCompaniesToRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfAcquiredCompaniesToRightofuseAssets" xlink:to="sid_ConsolidationOfAcquiredCompaniesToRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationOfAcquiredCompaniesToRightofuseAssets_lbl" xml:lang="en-US">Consolidation of acquired companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersRightofuseAssets" xlink:label="sid_OthersRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersRightofuseAssets" xlink:to="sid_OthersRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersRightofuseAssets_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Average estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_3_lbl" xml:lang="en-US">Balance at beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Effect of foreign exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Acquisitions and expenditures</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfer of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_DisposalsIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Disposals</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Transfers to other asset categories</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IntangibleAssetsAndGoodwillBusinessCombinationElizabeth" xlink:label="sid_IntangibleAssetsAndGoodwillBusinessCombinationElizabeth" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntangibleAssetsAndGoodwillBusinessCombinationElizabeth" xlink:to="sid_IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_lbl" xml:lang="en-US">Business Combination Elizabeth</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationOfAcquiredCompanies" xlink:label="sid_ConsolidationOfAcquiredCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfAcquiredCompanies" xlink:to="sid_ConsolidationOfAcquiredCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsolidationOfAcquiredCompanies_lbl" xml:lang="en-US">Consolidation of acquired companies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Average useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" xlink:label="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" xlink:to="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_lbl" xml:lang="en-US">Cash generating unity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLoss" xlink:label="ifrs-full_ImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLoss" xlink:to="ifrs-full_ImpairmentLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill" xlink:label="ifrs-full_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Goodwill" xlink:to="ifrs-full_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable" xlink:label="ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable" xlink:to="ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable_lbl" xml:lang="en-US">Disclosure of information for cash-generating units [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" xlink:label="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" xlink:to="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_lbl" xml:lang="en-US">Measurement of recoverable value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" xlink:to="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_lbl" xml:lang="en-US">Cash flow projection</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" xlink:to="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_lbl" xml:lang="en-US">Gross Margin</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" xlink:label="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" xlink:to="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_lbl" xml:lang="en-US">Cost atualization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" xlink:label="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" xlink:to="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_lbl" xml:lang="en-US">Perpetual growth rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl" xml:lang="en-US">Discount rate applied to cash flow projections</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NominalTerms" xlink:label="sid_NominalTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NominalTerms" xlink:to="sid_NominalTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NominalTerms_lbl" xml:lang="en-US">Nominal terms</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1" xlink:label="sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1" xlink:to="sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1_lbl" xml:lang="en-US">Description of discount rates applied to cash flow projections</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossShorttermBorrowings" xlink:label="sid_GrossShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossShorttermBorrowings" xlink:to="sid_GrossShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossShorttermBorrowings_lbl" xml:lang="en-US">Borrowings and financing, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossLongtermBorrowings" xlink:label="sid_GrossLongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossLongtermBorrowings" xlink:to="sid_GrossLongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossLongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingCostsRecognisedAsExpenseCurrent" xlink:label="sid_BorrowingCostsRecognisedAsExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseCurrent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingCostsRecognisedAsExpenseCurrent_lbl" xml:lang="en-US">Transaction costs and issue premiums, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingCostsRecognisedAsExpenseNoncurent" xlink:label="sid_BorrowingCostsRecognisedAsExpenseNoncurent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseNoncurent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseNoncurent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingCostsRecognisedAsExpenseNoncurent_lbl" xml:lang="en-US">Transaction costs and issue premiums, noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermBorrowings_3_lbl" xml:lang="en-US">Borrowings and financing and transaction costs, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowings_3_lbl" xml:lang="en-US">Borrowings and financing and transaction costs, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherBorrowings" xlink:label="ifrs-full_OtherBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherBorrowings" xlink:to="ifrs-full_OtherBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_OtherBorrowings_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionalFundingTransactions" xlink:label="sid_AdditionalFundingTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionalFundingTransactions" xlink:to="sid_AdditionalFundingTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionalFundingTransactions_lbl" xml:lang="en-US">New debts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Repayment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpenseOnBorrowings" xlink:label="ifrs-full_InterestExpenseOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Payments of charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ChangesInOtherBorrowingsProvisions" xlink:label="sid_ChangesInOtherBorrowingsProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangesInOtherBorrowingsProvisions" xlink:to="sid_ChangesInOtherBorrowingsProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChangesInOtherBorrowingsProvisions_lbl" xml:lang="en-US">Accrued charges (note 29)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AcquisitionOfElizabeths" xlink:label="sid_AcquisitionOfElizabeths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfElizabeths" xlink:to="sid_AcquisitionOfElizabeths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AcquisitionOfElizabeths_lbl" xml:lang="en-US">Acquisition of Elizabeth</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationOfCompanies" xlink:label="sid_ConsolidationOfCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfCompanies" xlink:to="sid_ConsolidationOfCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationOfCompanies_lbl" xml:lang="en-US">Consolidation of companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersChangesInOtherBorrowings" xlink:label="sid_OthersChangesInOtherBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersChangesInOtherBorrowings" xlink:to="sid_OthersChangesInOtherBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersChangesInOtherBorrowings_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherBorrowings" xlink:to="ifrs-full_OtherBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_OtherBorrowings_2_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BorrowingsMaturity" xlink:label="ifrs-full_BorrowingsMaturity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsMaturity_lbl" xml:lang="en-US">Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestExpenseOnBorrowing" xlink:label="sid_InterestExpenseOnBorrowing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestExpenseOnBorrowing" xlink:to="sid_InterestExpenseOnBorrowing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestExpenseOnBorrowing_lbl" xml:lang="en-US">Interest payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:to="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xml:lang="en-US">Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Maturities of loans, financing and debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total current financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialAssets" xlink:label="ifrs-full_CurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssets" xlink:to="ifrs-full_CurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssets_lbl" xml:lang="en-US">Total current financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total current financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total non-current financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssets" xlink:label="ifrs-full_NoncurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssets" xlink:to="ifrs-full_NoncurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssets_lbl" xml:lang="en-US">Total non-current financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total non-current financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_FinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_FinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Total financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total current financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialLiabilities" xlink:label="ifrs-full_CurrentFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilities" xlink:to="ifrs-full_CurrentFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilities_lbl" xml:lang="en-US">Total current financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total current financial liabilities at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total non-current financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialLiabilities" xlink:label="ifrs-full_NoncurrentFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilities" xlink:to="ifrs-full_NoncurrentFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilities_lbl" xml:lang="en-US">Total non-current financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total non-current financial liabilities at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total financial liabilites at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_FinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_FinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialLiabilities" xlink:label="ifrs-full_FinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Total financial liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Current financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Non-current financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Total Financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Current financial liabilities at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Non-current financial liabilities at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CreditExposure" xlink:label="ifrs-full_CreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CreditExposure_lbl" xml:lang="en-US">Net foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossCreditExposure" xlink:label="sid_GrossCreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossCreditExposure" xlink:to="sid_GrossCreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossCreditExposure_lbl" xml:lang="en-US">Foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" xlink:label="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" xlink:to="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable_lbl" xml:lang="en-US">Disclosure of risk management strategy related to hedge accounting [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClosingForeignExchangeRate" xlink:label="ifrs-full_ClosingForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfHedgeAccountingTable" xlink:label="ifrs-full_DisclosureOfHedgeAccountingTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfHedgeAccountingTable" xlink:to="ifrs-full_DisclosureOfHedgeAccountingTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfHedgeAccountingTable_lbl" xml:lang="en-US">Disclosure of detailed information about hedges [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NotionalAmount" xlink:label="ifrs-full_NotionalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotionalAmount" xlink:to="ifrs-full_NotionalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotionalAmount_lbl" xml:lang="en-US">Notional amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CurrencyRisk" xlink:label="sid_CurrencyRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyRisk" xlink:to="sid_CurrencyRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrencyRisk_lbl" xml:lang="en-US">Risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Impact on profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SensitivityAnalysisInterestRate" xlink:label="sid_SensitivityAnalysisInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityAnalysisInterestRate" xlink:to="sid_SensitivityAnalysisInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityAnalysisInterestRate_lbl" xml:lang="en-US">Interest rate (in percent)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRatesDuringTheYear" xlink:label="sid_InterestRatesDuringTheYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRatesDuringTheYear" xlink:to="sid_InterestRatesDuringTheYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRatesDuringTheYear_lbl" xml:lang="en-US">Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialLiabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOperatingIncomeExpenses" xlink:label="sid_OtherOperatingIncomeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeExpenses" xlink:to="sid_OtherOperatingIncomeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingIncomeExpenses_lbl" xml:lang="en-US">Other income and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeVariation" xlink:label="sid_ExchangeVariation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeVariation" xlink:to="sid_ExchangeVariation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeVariation_lbl" xml:lang="en-US">Exchange variation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AppreciationAssetPosition" xlink:label="sid_AppreciationAssetPosition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationAssetPosition" xlink:to="sid_AppreciationAssetPosition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AppreciationAssetPosition_lbl" xml:lang="en-US">Appreciation asset position</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AppreciationLiabilityPosition" xlink:label="sid_AppreciationLiabilityPosition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationLiabilityPosition" xlink:to="sid_AppreciationLiabilityPosition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AppreciationLiabilityPosition_lbl" xml:lang="en-US">Appreciation liability position</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueMarketAmountsReceivablePayable" xlink:label="sid_FairValueMarketAmountsReceivablePayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueMarketAmountsReceivablePayable" xlink:to="sid_FairValueMarketAmountsReceivablePayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueMarketAmountsReceivablePayable_lbl" xml:lang="en-US">Fair value (market) Amounts receivable / (payable)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherComprehensiveIncomes" xlink:label="sid_OtherComprehensiveIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherComprehensiveIncomes" xlink:to="sid_OtherComprehensiveIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherComprehensiveIncomes_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowHedgeAccountingPlatts" xlink:label="sid_CashFlowHedgeAccountingPlatts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingPlatts" xlink:to="sid_CashFlowHedgeAccountingPlatts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgeAccountingPlatts_lbl" xml:lang="en-US">Cash flow hedge accounting - Platts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting" xlink:label="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting" xlink:to="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_lbl" xml:lang="en-US">Income tax and social contribution on cash flow hedge accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueOfCashFlowAccountingPlattsNet" xlink:label="sid_FairValueOfCashFlowAccountingPlattsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueOfCashFlowAccountingPlattsNet" xlink:to="sid_FairValueOfCashFlowAccountingPlattsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueOfCashFlowAccountingPlattsNet_lbl" xml:lang="en-US">Fair Value of cash flow accounting - Platts, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xml:lang="en-US">Disclosure of credit risk exposure [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlattsPriceRisks" xlink:label="sid_PlattsPriceRisks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlattsPriceRisks" xlink:to="sid_PlattsPriceRisks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlattsPriceRisks_lbl" xml:lang="en-US">Platts price risks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable" xlink:label="ifrs-full_DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable" xlink:to="ifrs-full_DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable_lbl" xml:lang="en-US">Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_HedgingRelationshipDesignationDate" xlink:label="sid_HedgingRelationshipDesignationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingRelationshipDesignationDate" xlink:to="sid_HedgingRelationshipDesignationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgingRelationshipDesignationDate_lbl" xml:lang="en-US">Designation date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" xlink:label="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" xlink:to="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_lbl" xml:lang="en-US">Hedging instrument</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfNatureOfRisksBeingHedged" xlink:label="ifrs-full_DescriptionOfNatureOfRisksBeingHedged" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfRisksBeingHedged" xlink:to="ifrs-full_DescriptionOfNatureOfRisksBeingHedged_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfRisksBeingHedged_lbl" xml:lang="en-US">Hedged item</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfTypeOfHedge" xlink:label="ifrs-full_DescriptionOfTypeOfHedge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfTypeOfHedge" xlink:to="ifrs-full_DescriptionOfTypeOfHedge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfTypeOfHedge_lbl" xml:lang="en-US">Type of hedged risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" xlink:label="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" xlink:to="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_lbl" xml:lang="en-US">Hedged period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AveragePriceOfHedgingInstrument" xlink:label="ifrs-full_AveragePriceOfHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AveragePriceOfHedgingInstrument" xlink:to="ifrs-full_AveragePriceOfHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AveragePriceOfHedgingInstrument_lbl" xml:lang="en-US">Exchange rate on designation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_HedgedItemAssets" xlink:label="ifrs-full_HedgedItemAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgedItemAssets" xlink:to="ifrs-full_HedgedItemAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgedItemAssets_lbl" xml:lang="en-US">Designated amounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:to="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_lbl" xml:lang="en-US">Amortized part</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:to="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_lbl" xml:lang="en-US">Effect on Result</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_lbl" xml:lang="en-US">Impact on Shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_lbl" xml:lang="en-US">Fair value, net of taxes, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax_2_lbl" xml:lang="en-US">Movement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xml:lang="en-US">Realization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_2_lbl" xml:lang="en-US">Fair value, net of taxes, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesTable" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesTable" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesTable_lbl" xml:lang="en-US">Disclosure of financial liabilities [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ContractualMaturities" xlink:label="sid_ContractualMaturities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualMaturities" xlink:to="sid_ContractualMaturities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualMaturities_lbl" xml:lang="en-US">Contractual maturities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinancialLiabilities_3_lbl" xml:lang="en-US">Closing Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinancialLiabilitiesAtFairValue" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtFairValue" xlink:to="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xml:lang="en-US">Fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Maturity" xlink:label="sid_Maturity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Maturity" xlink:to="sid_Maturity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Maturity_lbl" xml:lang="en-US">Maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FunctionalCurrency" xlink:label="sid_FunctionalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FunctionalCurrency" xlink:to="sid_FunctionalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FunctionalCurrency_lbl" xml:lang="en-US">Functional Currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ImpactOnFinancialIncomeExpenses" xlink:label="sid_ImpactOnFinancialIncomeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ImpactOnFinancialIncomeExpenses" xlink:to="sid_ImpactOnFinancialIncomeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ImpactOnFinancialIncomeExpenses_lbl" xml:lang="en-US">Impact on financial income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NotionalAmounts" xlink:label="sid_NotionalAmounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotionalAmounts" xlink:to="sid_NotionalAmounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NotionalAmounts_lbl" xml:lang="en-US">Notional amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AppreciationAssetPositions" xlink:label="sid_AppreciationAssetPositions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationAssetPositions" xlink:to="sid_AppreciationAssetPositions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AppreciationAssetPositions_lbl" xml:lang="en-US">Appreciation asset position</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AppreciationLiabilityPositions" xlink:label="sid_AppreciationLiabilityPositions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationLiabilityPositions" xlink:to="sid_AppreciationLiabilityPositions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AppreciationLiabilityPositions_lbl" xml:lang="en-US">Appreciation liability position</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueMarketAmoountReceivablePayable" xlink:label="sid_FairValueMarketAmoountReceivablePayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueMarketAmoountReceivablePayable" xlink:to="sid_FairValueMarketAmoountReceivablePayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueMarketAmoountReceivablePayable_lbl" xml:lang="en-US">Fair value market amoount receivable / payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments" xlink:label="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments" xlink:to="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_NoncurrentDerivativeFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:to="ifrs-full_NoncurrentDerivativeFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentDerivativeFinancialLiabilities_lbl" xml:lang="en-US">Liabilities non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DerivativeFinancialLiabilities" xlink:label="ifrs-full_DerivativeFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialLiabilities" xlink:to="ifrs-full_DerivativeFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DerivativeFinancialLiabilities_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NumberOfShares" xlink:label="sid_NumberOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfShares" xlink:to="sid_NumberOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfShares_lbl" xml:lang="en-US">Quantity (in shares)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InvestmentInterestRate1" xlink:label="sid_InvestmentInterestRate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentInterestRate1" xlink:to="sid_InvestmentInterestRate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentInterestRate1_lbl" xml:lang="en-US">Equity interest (%)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SharePrice1" xlink:label="sid_SharePrice1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharePrice1" xlink:to="sid_SharePrice1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SharePrice1_lbl" xml:lang="en-US">Share price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StockValue" xlink:label="sid_StockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StockValue" xlink:to="sid_StockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StockValue_lbl" xml:lang="en-US">Closing Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FairValueAdjustmentRecognizedInProfitOrloss" xlink:label="sid_FairValueAdjustmentRecognizedInProfitOrloss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustmentRecognizedInProfitOrloss" xlink:to="sid_FairValueAdjustmentRecognizedInProfitOrloss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustmentRecognizedInProfitOrloss_lbl" xml:lang="en-US">Fair value adjustment recognized in profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SensitivityAnalysisForStockPriceRisks" xlink:label="sid_SensitivityAnalysisForStockPriceRisks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityAnalysisForStockPriceRisks" xlink:to="sid_SensitivityAnalysisForStockPriceRisks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityAnalysisForStockPriceRisks_lbl" xml:lang="en-US">Sensitivity analysis for stock price risks</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Equity_5_lbl" xml:lang="en-US">Shareholder's equity (equity)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsAndFinancingThirdPartyCapital" xlink:label="sid_BorrowingsAndFinancingThirdPartyCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingThirdPartyCapital" xlink:to="sid_BorrowingsAndFinancingThirdPartyCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingThirdPartyCapital_lbl" xml:lang="en-US">Borrowings and Financing (Third-party capital)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossDebitperShareholdersEquity" xlink:label="sid_GrossDebitperShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDebitperShareholdersEquity" xlink:to="sid_GrossDebitperShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossDebitperShareholdersEquity_lbl" xml:lang="en-US">Gross Debit/Shareholder's equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetInvestment" xlink:label="sid_NetInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetInvestment" xlink:to="sid_NetInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetInvestment_lbl" xml:lang="en-US">Net investment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherBorrowings" xlink:to="ifrs-full_OtherBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherBorrowings_3_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PercentageOfScenarios" xlink:label="sid_PercentageOfScenarios" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfScenarios" xlink:to="sid_PercentageOfScenarios_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfScenarios_lbl" xml:lang="en-US">Percentage of scenarios</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StockPrice" xlink:label="sid_StockPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StockPrice" xlink:to="sid_StockPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StockPrice_lbl" xml:lang="en-US">Stock price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GrossLeaseLiabilities" xlink:label="ifrs-full_GrossLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossLeaseLiabilities" xlink:to="ifrs-full_GrossLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GrossLeaseLiabilities_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PresentValueAdjustmentLeasesLiabilities" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PresentValueAdjustmentLeasesLiabilities" xlink:to="sid_PresentValueAdjustmentLeasesLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities_lbl" xml:lang="en-US">Present value adjustment - Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilities" xlink:label="ifrs-full_LeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LeaseLiabilities_lbl" xml:lang="en-US">Leases</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_3_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_2_lbl" xml:lang="en-US">Non-current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LeaseLiabilities_2_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesNewLeases" xlink:label="sid_LeaseLiabilitiesNewLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesNewLeases" xlink:to="sid_LeaseLiabilitiesNewLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesNewLeases_lbl" xml:lang="en-US">New leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsNewlease" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsNewlease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsNewlease" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsNewlease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsNewlease_lbl" xml:lang="en-US">Present Value Adjustments - New leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesContractReview" xlink:label="sid_LeaseLiabilitiesContractReview" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesContractReview" xlink:to="sid_LeaseLiabilitiesContractReview_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesContractReview_lbl" xml:lang="en-US">Contract review</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesWriteoff" xlink:label="sid_LeaseLiabilitiesWriteoff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesWriteoff" xlink:to="sid_LeaseLiabilitiesWriteoff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LeaseLiabilitiesWriteoff_lbl" xml:lang="en-US">Write-off</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesPayments" xlink:label="sid_LeaseLiabilitiesPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPayments" xlink:to="sid_LeaseLiabilitiesPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPayments_lbl" xml:lang="en-US">Payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesInterestAppropriated" xlink:label="sid_LeaseLiabilitiesInterestAppropriated" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesInterestAppropriated" xlink:to="sid_LeaseLiabilitiesInterestAppropriated_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesInterestAppropriated_lbl" xml:lang="en-US">Interest appropriated</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesAcquisitionOfCompanies" xlink:label="sid_LeaseLiabilitiesAcquisitionOfCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesAcquisitionOfCompanies" xlink:to="sid_LeaseLiabilitiesAcquisitionOfCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesAcquisitionOfCompanies_lbl" xml:lang="en-US">Acquisition of companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeVariations" xlink:label="sid_ExchangeVariations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeVariations" xlink:to="sid_ExchangeVariations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExchangeVariations_lbl" xml:lang="en-US">Exchange variation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_LeaseLiabilities_3_lbl" xml:lang="en-US">Net balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossLeaseLiabilities" xlink:to="ifrs-full_GrossLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossLeaseLiabilities_2_lbl" xml:lang="en-US">&#160;Leases&#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PresentValueAdjustmentLeasesLiabilities" xlink:to="sid_PresentValueAdjustmentLeasesLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities_2_lbl" xml:lang="en-US">&#160;Present value adjustment - Leases&#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilities_4_lbl" xml:lang="en-US">&#160;Total lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesOne" xlink:label="sid_LeaseLiabilitiesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesOne" xlink:to="sid_LeaseLiabilitiesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LeaseLiabilitiesOne_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsOne" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsOne" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_lbl" xml:lang="en-US">Present value adjustment - Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" xlink:label="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_lbl" xml:lang="en-US">Potencial PIS and COFINS credit</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_lbl" xml:lang="en-US">Present value adjustment &#8211; Potential PIS and COFINS credit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">&#160;Contract less than 12 months</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">&#160;Lower Assets value&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:label="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:to="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xml:lang="en-US">&#160;Variable lease payments&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:to="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LeaseAgreementRemainingTerm" xlink:label="sid_LeaseAgreementRemainingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseAgreementRemainingTerm" xlink:to="sid_LeaseAgreementRemainingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseAgreementRemainingTerm_lbl" xml:lang="en-US">Lease agreement remaining term</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageIncrementalRate" xlink:label="sid_AverageIncrementalRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageIncrementalRate" xlink:to="sid_AverageIncrementalRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageIncrementalRate_lbl" xml:lang="en-US">Average increment rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" xlink:label="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" xlink:to="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable_lbl" xml:lang="en-US">Disclosure of assets and liabilities with significant risk of material adjustment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentPresentValue" xlink:label="sid_AdjustmentPresentValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentPresentValue" xlink:to="sid_AdjustmentPresentValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentPresentValue_lbl" xml:lang="en-US">(-) Adjustment present value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayables" xlink:label="ifrs-full_TradeAndOtherPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayables_lbl" xml:lang="en-US">Trade payable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TradeAndOtherPayablesClassified" xlink:label="sid_TradeAndOtherPayablesClassified" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherPayablesClassified" xlink:to="sid_TradeAndOtherPayablesClassified_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeAndOtherPayablesClassified_lbl" xml:lang="en-US">Non current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of liabilities [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentPayables_3_lbl" xml:lang="en-US">Other payables, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentPayables" xlink:to="ifrs-full_OtherNoncurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentPayables_2_lbl" xml:lang="en-US">Other payables, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalOtherCurrentPayables" xlink:label="sid_TotalOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherCurrentPayables" xlink:to="sid_TotalOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalOtherCurrentPayables_lbl" xml:lang="en-US">Total other current payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalOtherNunCurrentPayables" xlink:label="sid_TotalOtherNunCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherNunCurrentPayables" xlink:to="sid_TotalOtherNunCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalOtherNunCurrentPayables_lbl" xml:lang="en-US">Total other non current payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxExpenseContinuingOperationsAbstract" xlink:label="sid_IncomeTaxExpenseContinuingOperationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxExpenseContinuingOperationsAbstract" xlink:to="sid_IncomeTaxExpenseContinuingOperationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxExpenseContinuingOperationsAbstract_lbl" xml:lang="en-US">Income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxExpenseIncome" xlink:label="ifrs-full_DeferredTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncome_lbl" xml:lang="en-US">Deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalIncomeTaxExpenseContinuingOperations" xlink:label="sid_TotalIncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalIncomeTaxExpenseContinuingOperations" xlink:to="sid_TotalIncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalIncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Total&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AccountingProfit" xlink:label="ifrs-full_AccountingProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccountingProfit" xlink:to="ifrs-full_AccountingProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccountingProfit_lbl" xml:lang="en-US">Profit/(Loss) before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ApplicableTaxRate" xlink:label="ifrs-full_ApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Applicable tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xml:lang="en-US">Income tax and social contribution at combined statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xml:lang="en-US">Adjustment to reflect the effective rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxExpenseContinuingOperations1" xlink:label="sid_IncomeTaxExpenseContinuingOperations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxExpenseContinuingOperations1" xlink:to="sid_IncomeTaxExpenseContinuingOperations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxExpenseContinuingOperations1_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TaxRateEffectOfTaxLosses" xlink:label="ifrs-full_TaxRateEffectOfTaxLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectOfTaxLosses" xlink:to="ifrs-full_TaxRateEffectOfTaxLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectOfTaxLosses_lbl" xml:lang="en-US">Tax rate effect of tax losses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Total deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxAssets1" xlink:label="sid_DeferredTaxAssets1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets1" xlink:to="sid_DeferredTaxAssets1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssets1_lbl" xml:lang="en-US">Total deferred assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxLiabilities1" xlink:label="sid_DeferredTaxLiabilities1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxLiabilities1" xlink:to="sid_DeferredTaxLiabilities1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxLiabilities1_lbl" xml:lang="en-US">Total Deferred Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxAssets2" xlink:label="sid_DeferredTaxAssets2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets2" xlink:to="sid_DeferredTaxAssets2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssets2_lbl" xml:lang="en-US">Deferred Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredLiabilitiesParentCompany" xlink:label="sid_DeferredLiabilitiesParentCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesParentCompany" xlink:to="sid_DeferredLiabilitiesParentCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredLiabilitiesParentCompany_lbl" xml:lang="en-US">Deferred liabilities - Parent Company</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossDeferredTaxAssets" xlink:label="sid_GrossDeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDeferredTaxAssets" xlink:to="sid_GrossDeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossDeferredTaxAssets_lbl" xml:lang="en-US">Net Deferred Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredLiabilitiesSubsidiaries" xlink:label="sid_DeferredLiabilitiesSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesSubsidiaries" xlink:to="sid_DeferredLiabilitiesSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredLiabilitiesSubsidiaries_lbl" xml:lang="en-US">Deferred liabilities - Subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NetDeferredTaxAssets" xlink:label="ifrs-full_NetDeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="ifrs-full_NetDeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NetDeferredTaxAssets_lbl" xml:lang="en-US">Net Deferred Asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Deferred taxes, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxRecognizedInResult" xlink:label="sid_DeferredTaxRecognizedInResult" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxRecognizedInResult" xlink:to="sid_DeferredTaxRecognizedInResult_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxRecognizedInResult_lbl" xml:lang="en-US">Deferred tax recognized in the result</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxRecognizedInOtherComprehensiveIncome" xlink:label="sid_DeferredTaxRecognizedInOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxRecognizedInOtherComprehensiveIncome" xlink:to="sid_DeferredTaxRecognizedInOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxRecognizedInOtherComprehensiveIncome_lbl" xml:lang="en-US">Deferred tax recognized in other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeferredTaxAcquisitionOfCompanies" xlink:label="sid_DeferredTaxAcquisitionOfCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAcquisitionOfCompanies" xlink:to="sid_DeferredTaxAcquisitionOfCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAcquisitionOfCompanies_lbl" xml:lang="en-US">Deferred tax acquisition of companies</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xml:lang="en-US">Deferred taxes, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Actuarial gains on defined benefit pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Exchange differences on translating foreign operations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" xlink:label="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Cash flow hedge accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:label="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProfitGeneratedByForeignSubsidiaries" xlink:label="sid_ProfitGeneratedByForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitGeneratedByForeignSubsidiaries" xlink:to="sid_ProfitGeneratedByForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitGeneratedByForeignSubsidiaries_lbl" xml:lang="en-US">Profit generated by foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeTaxAndSocialContribution" xlink:label="sid_IncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContribution" xlink:to="sid_IncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UnclassifiedConsolidatesTaxesInInstallments" xlink:label="sid_UnclassifiedConsolidatesTaxesInInstallments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnclassifiedConsolidatesTaxesInInstallments" xlink:to="sid_UnclassifiedConsolidatesTaxesInInstallments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UnclassifiedConsolidatesTaxesInInstallments_lbl" xml:lang="en-US">Unclassified consolidates taxes in installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_lbl" xml:lang="en-US">Federal REFIS debts and other tax installment payment plans, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_lbl" xml:lang="en-US">Federal REFIS debts and other tax installment payment plans, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Accruals" xlink:label="ifrs-full_Accruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Accruals_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepositsFromBanks" xlink:label="ifrs-full_DepositsFromBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepositsFromBanks" xlink:to="ifrs-full_DepositsFromBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepositsFromBanks_lbl" xml:lang="en-US">Judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AccruedLiabilitieCurrent" xlink:label="sid_AccruedLiabilitieCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitieCurrent" xlink:to="sid_AccruedLiabilitieCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedLiabilitieCurrent_lbl" xml:lang="en-US">Accrued liabilities current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AccruedLiabilitiesNonCurrent" xlink:label="sid_AccruedLiabilitiesNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitiesNonCurrent" xlink:to="sid_AccruedLiabilitiesNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedLiabilitiesNonCurrent_lbl" xml:lang="en-US">Accrued liabilities non current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_JudicialDepositsNonCurrent" xlink:label="sid_JudicialDepositsNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsNonCurrent" xlink:to="sid_JudicialDepositsNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JudicialDepositsNonCurrent_lbl" xml:lang="en-US">Judicial deposits non current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Accruals_2_lbl" xml:lang="en-US">Accrued liabilities, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionsToAccruals" xlink:label="sid_AdditionsToAccruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsToAccruals" xlink:to="sid_AdditionsToAccruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionsToAccruals_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AccruedCharges" xlink:label="sid_AccruedCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedCharges" xlink:to="sid_AccruedCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedCharges_lbl" xml:lang="en-US">Accrued charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationsOfCompanies" xlink:label="sid_ConsolidationsOfCompanies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationsOfCompanies" xlink:to="sid_ConsolidationsOfCompanies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsolidationsOfCompanies_lbl" xml:lang="en-US">Consolidation of companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetUtilizationOfAccrualReversal" xlink:label="sid_NetUtilizationOfAccrualReversal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetUtilizationOfAccrualReversal" xlink:to="sid_NetUtilizationOfAccrualReversal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetUtilizationOfAccrualReversal_lbl" xml:lang="en-US">Net utilization of reversal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Accruals_3_lbl" xml:lang="en-US">Accrued liabilities, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherProvisionsTable" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherProvisionsTable" xlink:to="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xml:lang="en-US">Disclosure of other provisions [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LegalProceedingsProvision" xlink:label="ifrs-full_LegalProceedingsProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LegalProceedingsProvision" xlink:to="ifrs-full_LegalProceedingsProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LegalProceedingsProvision_lbl" xml:lang="en-US">Legal matters with possible risk of loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SharesAcquired" xlink:label="sid_SharesAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharesAcquired" xlink:to="sid_SharesAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SharesAcquired_lbl" xml:lang="en-US">Shares acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UpdatedAmount" xlink:label="sid_UpdatedAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedAmount" xlink:to="sid_UpdatedAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UpdatedAmount_lbl" xml:lang="en-US">Updated amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentAssets_3_lbl" xml:lang="en-US">Non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalAssets" xlink:label="sid_TotalAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssets" xlink:to="sid_TotalAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalAssets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLiabilities_3_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentLiabilities_3_lbl" xml:lang="en-US">Non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RevenueFromSaleOfGoods" xlink:label="ifrs-full_RevenueFromSaleOfGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="ifrs-full_RevenueFromSaleOfGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoods_lbl" xml:lang="en-US">Sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RawMaterialsAndConsumablesUseds" xlink:label="sid_RawMaterialsAndConsumablesUseds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsAndConsumablesUseds" xlink:to="sid_RawMaterialsAndConsumablesUseds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RawMaterialsAndConsumablesUseds_lbl" xml:lang="en-US">Cost and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialInterest" xlink:label="sid_FinancialInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInterest" xlink:to="sid_FinancialInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinancialInterest_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateVariationsAndmonetaryNet" xlink:label="sid_ExchangeRateVariationsAndmonetaryNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateVariationsAndmonetaryNet" xlink:to="sid_ExchangeRateVariationsAndmonetaryNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateVariationsAndmonetaryNet_lbl" xml:lang="en-US">Exchange rate variations and monetary, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnDisposalsOfInvestments" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnDisposalsOfInvestments" xlink:to="ifrs-full_GainsLossesOnDisposalsOfInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestments_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendReceivables" xlink:label="sid_DividendReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendReceivables" xlink:to="sid_DividendReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendReceivables_lbl" xml:lang="en-US">Dividends receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LoansReceived" xlink:label="ifrs-full_LoansReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansReceived" xlink:to="ifrs-full_LoansReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LoansReceived_lbl" xml:lang="en-US">Loan receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AverageEffectiveTaxRate" xlink:label="ifrs-full_AverageEffectiveTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageEffectiveTaxRate_lbl" xml:lang="en-US">Average rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAssets" xlink:label="ifrs-full_OtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssets" xlink:to="ifrs-full_OtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssets_lbl" xml:lang="en-US">Others assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Short-term benefits for employees and officers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl" xml:lang="en-US">Post-employment benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensation" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Key management personnel compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable" xlink:label="ifrs-full_DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable" xlink:to="ifrs-full_DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable_lbl" xml:lang="en-US">Disclosure of continuing involvement in derecognised financial assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsRelatedParty" xlink:label="sid_BorrowingsRelatedParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsRelatedParty" xlink:to="sid_BorrowingsRelatedParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_BorrowingsRelatedParty_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxForeclosure" xlink:label="sid_TaxForeclosure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxForeclosure" xlink:to="sid_TaxForeclosure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxForeclosure_lbl" xml:lang="en-US">Tax foreclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersGuarantees" xlink:label="sid_OthersGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersGuarantees" xlink:to="sid_OthersGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersGuarantees_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalGuarantees" xlink:label="sid_TotalGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalGuarantees" xlink:to="sid_TotalGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TotalGuarantees_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProvedDevelopedAndUndevelopedOilAndGasReserveQuantitiesTable" xlink:label="srt_ProvedDevelopedAndUndevelopedOilAndGasReserveQuantitiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ProvedDevelopedAndUndevelopedOilAndGasReserveQuantitiesTable" xlink:to="srt_ProvedDevelopedAndUndevelopedOilAndGasReserveQuantitiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ProvedDevelopedAndUndevelopedOilAndGasReserveQuantitiesTable_lbl" xml:lang="en-US">Proved Developed and Undeveloped Oil and Gas Reserve Quantities [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ReserveQuantitiesLineItems" xlink:label="srt_ReserveQuantitiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ReserveQuantitiesLineItems" xlink:to="srt_ReserveQuantitiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ReserveQuantitiesLineItems_lbl" xml:lang="en-US">Reserve Quantities [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BorrowingsInterestRate" xlink:label="ifrs-full_BorrowingsInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PaymentOfInterestOnEquity" xlink:label="sid_PaymentOfInterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentOfInterestOnEquity" xlink:to="sid_PaymentOfInterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentOfInterestOnEquity_lbl" xml:lang="en-US">Payment of interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding" xlink:label="ifrs-full_NumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Number of common shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PercentageOfShares" xlink:label="sid_PercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfShares" xlink:to="sid_PercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfShares_lbl" xml:lang="en-US">Percentage of shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_3_lbl" xml:lang="en-US">Percentage of voting equity interests acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BoardsAuthorizationDate" xlink:label="sid_BoardsAuthorizationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BoardsAuthorizationDate" xlink:to="sid_BoardsAuthorizationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BoardsAuthorizationDate_lbl" xml:lang="en-US">Board's Authorization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesAuthorised" xlink:label="ifrs-full_NumberOfSharesAuthorised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl" xml:lang="en-US">Authorized quantity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BuybackProgramPeriod" xlink:label="sid_BuybackProgramPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgramPeriod" xlink:to="sid_BuybackProgramPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgramPeriod_lbl" xml:lang="en-US">Program Period</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SaleOfShares" xlink:label="sid_SaleOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SaleOfShares" xlink:to="sid_SaleOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SaleOfShares_lbl" xml:lang="en-US">Sale of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TreasuryShare" xlink:label="sid_TreasuryShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TreasuryShare" xlink:to="sid_TreasuryShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TreasuryShare_lbl" xml:lang="en-US">Balance in treasury</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageBuybackPrice" xlink:label="sid_AverageBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageBuybackPrice" xlink:to="sid_AverageBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageBuybackPrice_lbl" xml:lang="en-US">Average buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NumberBoughtBack" xlink:label="sid_NumberBoughtBack" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberBoughtBack" xlink:to="sid_NumberBoughtBack_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberBoughtBack_lbl" xml:lang="en-US">Number bought back</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ShareCancelation" xlink:label="sid_ShareCancelation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShareCancelation" xlink:to="sid_ShareCancelation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ShareCancelation_lbl" xml:lang="en-US">Share cancelation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_2_lbl" xml:lang="en-US">Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_WeightedAverageShare" xlink:label="sid_WeightedAverageShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WeightedAverageShare" xlink:to="sid_WeightedAverageShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WeightedAverageShare_lbl" xml:lang="en-US">Weighted average number of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BasicAndDilutedEarningsLossPerShare" xlink:label="sid_BasicAndDilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BasicAndDilutedEarningsLossPerShare" xlink:to="sid_BasicAndDilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BasicAndDilutedEarningsLossPerShare_lbl" xml:lang="en-US">Basic and diluted earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Issued capital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_2_lbl" xml:lang="en-US">Number of shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NumberOfSharesAuthorised1" xlink:label="sid_NumberOfSharesAuthorised1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesAuthorised1" xlink:to="sid_NumberOfSharesAuthorised1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesAuthorised1_lbl" xml:lang="en-US">Number of shares authorised</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PercentageOfShares1" xlink:label="sid_PercentageOfShares1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfShares1" xlink:to="sid_PercentageOfShares1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PercentageOfShares1_lbl" xml:lang="en-US">Percentage of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CommonShares" xlink:label="sid_CommonShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommonShares" xlink:to="sid_CommonShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommonShares_lbl" xml:lang="en-US">Common shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PercentageOfCapitallReserve" xlink:label="sid_PercentageOfCapitallReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfCapitallReserve" xlink:to="sid_PercentageOfCapitallReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfCapitallReserve_lbl" xml:lang="en-US">Percentual de Reserva de Capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalReserves" xlink:label="sid_CapitalReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalReserves" xlink:to="sid_CapitalReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalReserves_lbl" xml:lang="en-US">Capital reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestOnEquityPrescribed" xlink:label="sid_InterestOnEquityPrescribed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnEquityPrescribed" xlink:to="sid_InterestOnEquityPrescribed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnEquityPrescribed_lbl" xml:lang="en-US">Interest on equity prescribed</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetIncomeAfterDestination" xlink:label="sid_NetIncomeAfterDestination" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetIncomeAfterDestination" xlink:to="sid_NetIncomeAfterDestination_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetIncomeAfterDestination_lbl" xml:lang="en-US">Net income after destination</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestOnEquity" xlink:label="sid_InterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnEquity" xlink:to="sid_InterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnEquity_lbl" xml:lang="en-US">Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionalDividendsProposedToProfitAccount" xlink:label="sid_AdditionalDividendsProposedToProfitAccount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionalDividendsProposedToProfitAccount" xlink:to="sid_AdditionalDividendsProposedToProfitAccount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionalDividendsProposedToProfitAccount_lbl" xml:lang="en-US">Additional dividends proposed to the profit account</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ComplementaryDividendsWithStatutoryReserve" xlink:label="sid_ComplementaryDividendsWithStatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ComplementaryDividendsWithStatutoryReserve" xlink:to="sid_ComplementaryDividendsWithStatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ComplementaryDividendsWithStatutoryReserve_lbl" xml:lang="en-US">Complementary dividends with Statutory Reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossInterestOnEquity" xlink:label="sid_GrossInterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossInterestOnEquity" xlink:to="sid_GrossInterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossInterestOnEquity_lbl" xml:lang="en-US">Gross interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityPerShare" xlink:label="sid_EquityPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityPerShare" xlink:to="sid_EquityPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityPerShare_lbl" xml:lang="en-US">Equity per share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AverageEffectiveTaxRate_2_lbl" xml:lang="en-US">Income tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ProposedDividends" xlink:label="sid_ProposedDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDividends" xlink:to="sid_ProposedDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProposedDividends_lbl" xml:lang="en-US">Proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied" xlink:label="ifrs-full_AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied" xlink:to="ifrs-full_AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_lbl" xml:lang="en-US">Reserve amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageSharePrice2019" xlink:label="ifrs-full_WeightedAverageSharePrice2019" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageSharePrice2019" xlink:to="ifrs-full_WeightedAverageSharePrice2019_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_WeightedAverageSharePrice2019_lbl" xml:lang="en-US">Share price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsReceived" xlink:label="ifrs-full_DividendsReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsReceived" xlink:to="ifrs-full_DividendsReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsReceived_lbl" xml:lang="en-US">Amount of dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PaymentOfDividend" xlink:label="sid_PaymentOfDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentOfDividend" xlink:to="sid_PaymentOfDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentOfDividend_lbl" xml:lang="en-US">Payment of dividend</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityInterestsOfAcquirer" xlink:label="ifrs-full_EquityInterestsOfAcquirer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl" xml:lang="en-US">Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GrossRevenue" xlink:label="sid_GrossRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossRevenue" xlink:to="sid_GrossRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossRevenue_lbl" xml:lang="en-US">Gross revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SalesReturnsAndDiscounts" xlink:label="sid_SalesReturnsAndDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesReturnsAndDiscounts" xlink:to="sid_SalesReturnsAndDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SalesReturnsAndDiscounts_lbl" xml:lang="en-US">Sales returns, discounts and rebates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxEffectOfRevenues" xlink:label="sid_TaxEffectOfRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxEffectOfRevenues" xlink:to="sid_TaxEffectOfRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxEffectOfRevenues_lbl" xml:lang="en-US">Taxes on sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RevenueDeductions" xlink:label="sid_RevenueDeductions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RevenueDeductions" xlink:to="sid_RevenueDeductions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RevenueDeductions_lbl" xml:lang="en-US">Deductions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetRevenues" xlink:label="sid_NetRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetRevenues" xlink:to="sid_NetRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetRevenues_lbl" xml:lang="en-US">Net revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OperatingExpenseExcludingCostOfSale" xlink:label="sid_OperatingExpenseExcludingCostOfSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingExpenseExcludingCostOfSale" xlink:to="sid_OperatingExpenseExcludingCostOfSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperatingExpenseExcludingCostOfSale_lbl" xml:lang="en-US">Expense, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CostOfSales1" xlink:label="sid_CostOfSales1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostOfSales1" xlink:to="sid_CostOfSales1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CostOfSales1_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SalesAndMarketingExpense1" xlink:label="sid_SalesAndMarketingExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesAndMarketingExpense1" xlink:to="sid_SalesAndMarketingExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SalesAndMarketingExpense1_lbl" xml:lang="en-US">Selling expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdministrativeExpense1" xlink:label="sid_AdministrativeExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdministrativeExpense1" xlink:to="sid_AdministrativeExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdministrativeExpense1_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MiscellaneousOtherOperatingExpense1" xlink:label="sid_MiscellaneousOtherOperatingExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiscellaneousOtherOperatingExpense1" xlink:to="sid_MiscellaneousOtherOperatingExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_MiscellaneousOtherOperatingExpense1_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseByNatureAxis" xlink:to="sid_ExpenseByNatureAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExpenseByNatureAxis_2_lbl" xml:lang="en-US">ExpenseByNatureAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_CostOfSales_3_lbl" xml:lang="en-US">Production costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SalesAndMarketingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_SalesAndMarketingExpense_2_lbl" xml:lang="en-US">Selling expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OperatingExpense_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Other operational</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingExpense" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense_2_lbl" xml:lang="en-US">Net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOperatingIncomeAbstract" xlink:label="sid_OtherOperatingIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeAbstract" xlink:to="sid_OtherOperatingIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingIncomeAbstract_lbl" xml:lang="en-US">Other operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Indemnities" xlink:label="sid_Indemnities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Indemnities" xlink:to="sid_Indemnities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Indemnities_lbl" xml:lang="en-US">Receivables by indemnity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RentalsAndLeases" xlink:label="sid_RentalsAndLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RentalsAndLeases" xlink:to="sid_RentalsAndLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RentalsAndLeases_lbl" xml:lang="en-US">Rentals and leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DividendsReceived1" xlink:label="sid_DividendsReceived1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceived1" xlink:to="sid_DividendsReceived1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsReceived1_lbl" xml:lang="en-US">Dividends received</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PisAndCofinsToCompensate" xlink:label="sid_PisAndCofinsToCompensate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PisAndCofinsToCompensate" xlink:to="sid_PisAndCofinsToCompensate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PisAndCofinsToCompensate_lbl" xml:lang="en-US">PIS, COFINS and INSS to compensate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ContractualFines" xlink:label="sid_ContractualFines" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualFines" xlink:to="sid_ContractualFines_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualFines_lbl" xml:lang="en-US">Contractual fines</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UpdatedSharesFairValueThroughProfitOrLossOne" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLossOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLossOne" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLossOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLossOne_lbl" xml:lang="en-US">Updated shares &#8211; Fair value through profit or loss (note 14)&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetGainInSharesSaleNote" xlink:label="sid_NetGainInSharesSaleNote" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetGainInSharesSaleNote" xlink:to="sid_NetGainInSharesSaleNote_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetGainInSharesSaleNote_lbl" xml:lang="en-US">Net gain in shares sale (note 10.d)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherRevenues" xlink:label="sid_OtherRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherRevenues" xlink:to="sid_OtherRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherRevenues_lbl" xml:lang="en-US">Other revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalOtherOperatingIncome" xlink:label="sid_TotalOtherOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherOperatingIncome" xlink:to="sid_TotalOtherOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalOtherOperatingIncome_lbl" xml:lang="en-US">Total Other operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOperatingExpenseAbstract" xlink:label="sid_OtherOperatingExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingExpenseAbstract" xlink:to="sid_OtherOperatingExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingExpenseAbstract_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TaxesAndFees" xlink:label="sid_TaxesAndFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesAndFees" xlink:to="sid_TaxesAndFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesAndFees_lbl" xml:lang="en-US">Taxes and fees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpensesWithEnvironmentalLiabilitiesNet" xlink:label="sid_ExpensesWithEnvironmentalLiabilitiesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesWithEnvironmentalLiabilitiesNet" xlink:to="sid_ExpensesWithEnvironmentalLiabilitiesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesWithEnvironmentalLiabilitiesNet_lbl" xml:lang="en-US">Expenses/reversal with environmental liabilities, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_WriteoffprovisionOfJudicialDeposits" xlink:label="sid_WriteoffprovisionOfJudicialDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteoffprovisionOfJudicialDeposits" xlink:to="sid_WriteoffprovisionOfJudicialDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WriteoffprovisionOfJudicialDeposits_lbl" xml:lang="en-US">Write-off/(Provision) of judicial lawsuits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DepreciationAndAmortizations" xlink:label="sid_DepreciationAndAmortizations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationAndAmortizations" xlink:to="sid_DepreciationAndAmortizations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepreciationAndAmortizations_lbl" xml:lang="en-US">Depreciation and amortization (note 26)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal" xlink:label="sid_ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal" xlink:to="sid_ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal_lbl" xml:lang="en-US">Reversal/(Write-off) of estimated losses on property, plant and equipment, intangible assets and PPI, net of reversal (notes 10.f, 11 and 12)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReversalOfImpairmentFairValueTransnordestina" xlink:label="sid_ReversalOfImpairmentFairValueTransnordestina" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfImpairmentFairValueTransnordestina" xlink:to="sid_ReversalOfImpairmentFairValueTransnordestina_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReversalOfImpairmentFairValueTransnordestina_lbl" xml:lang="en-US">Reversal of Impairment Fair Value Transnordestina</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EstimatedLossreversalInInventories" xlink:label="sid_EstimatedLossreversalInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossreversalInInventories" xlink:to="sid_EstimatedLossreversalInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstimatedLossreversalInInventories_lbl" xml:lang="en-US">Estimated (Loss)/reversal in inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IdlenessInStocksAndParalyzedEquipment" xlink:label="sid_IdlenessInStocksAndParalyzedEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IdlenessInStocksAndParalyzedEquipment" xlink:to="sid_IdlenessInStocksAndParalyzedEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IdlenessInStocksAndParalyzedEquipment_lbl" xml:lang="en-US">Idleness in stocks and paralyzed equipment &#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StudiesAndProjectEngineeringExpenses" xlink:label="sid_StudiesAndProjectEngineeringExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StudiesAndProjectEngineeringExpenses" xlink:to="sid_StudiesAndProjectEngineeringExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StudiesAndProjectEngineeringExpenses_lbl" xml:lang="en-US">Studies and project engineering expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ResearchAndDevelopmentExpenses" xlink:label="sid_ResearchAndDevelopmentExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ResearchAndDevelopmentExpenses" xlink:to="sid_ResearchAndDevelopmentExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ResearchAndDevelopmentExpenses_lbl" xml:lang="en-US">Research and development expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_HealthcarePlanExpenses" xlink:label="sid_HealthcarePlanExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanExpenses" xlink:to="sid_HealthcarePlanExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HealthcarePlanExpenses_lbl" xml:lang="en-US">Healthcare plan expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CashFlowHedgeRealized" xlink:label="sid_CashFlowHedgeRealized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeRealized" xlink:to="sid_CashFlowHedgeRealized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgeRealized_lbl" xml:lang="en-US">Cash flow hedge accounting realized (note 14)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialPensionPlan1" xlink:label="sid_ActuarialPensionPlan1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialPensionPlan1" xlink:to="sid_ActuarialPensionPlan1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialPensionPlan1_lbl" xml:lang="en-US">Actuarial pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherExpensesOne" xlink:label="sid_OtherExpensesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherExpensesOne" xlink:to="sid_OtherExpensesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherExpensesOne_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalOtherOperatingExpenses" xlink:label="sid_TotalOtherOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherOperatingExpenses" xlink:to="sid_TotalOtherOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalOtherOperatingExpenses_lbl" xml:lang="en-US">Total Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOperatingIncomeExpense1" xlink:label="sid_OtherOperatingIncomeExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeExpense1" xlink:to="sid_OtherOperatingIncomeExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingIncomeExpense1_lbl" xml:lang="en-US">&#160;Other operating income (expenses), net&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UndisputedAmount" xlink:label="sid_UndisputedAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UndisputedAmount" xlink:to="sid_UndisputedAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UndisputedAmount_lbl" xml:lang="en-US">Undisputed amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainLossOnHedgeIneffectiveness" xlink:label="ifrs-full_GainLossOnHedgeIneffectiveness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnHedgeIneffectiveness" xlink:to="ifrs-full_GainLossOnHedgeIneffectiveness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnHedgeIneffectiveness_lbl" xml:lang="en-US">Effect of cash flow hedge</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ForeignExchangeCashFlowHedge" xlink:label="sid_ForeignExchangeCashFlowHedge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignExchangeCashFlowHedge" xlink:to="sid_ForeignExchangeCashFlowHedge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignExchangeCashFlowHedge_lbl" xml:lang="en-US">Foreign exchange cash flow hedge</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinanceIncomeAbstract" xlink:label="sid_FinanceIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceIncomeAbstract" xlink:to="sid_FinanceIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinanceIncomeAbstract_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RelatedParties" xlink:label="sid_RelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedParties" xlink:to="sid_RelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedParties_lbl" xml:lang="en-US">Related parties (Note 22 a)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeFromFinancialInvestments" xlink:label="sid_IncomeFromFinancialInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeFromFinancialInvestments" xlink:to="sid_IncomeFromFinancialInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeFromFinancialInvestments_lbl" xml:lang="en-US">Income from financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_UpdatedSharesFairValueThroughProfitOrLos" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLos" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLos" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLos_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLos_lbl" xml:lang="en-US">Updated shares &#8211; Fair value through profit or loss (note 14.d)&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinanceIncomes" xlink:label="sid_FinanceIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceIncomes" xlink:to="sid_FinanceIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinanceIncomes_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinanceCostsAbstract" xlink:label="sid_FinanceCostsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceCostsAbstract" xlink:to="sid_FinanceCostsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinanceCostsAbstract_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsAndFinancingForeignCurrency" xlink:label="sid_BorrowingsAndFinancingForeignCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingForeignCurrency" xlink:to="sid_BorrowingsAndFinancingForeignCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingForeignCurrency_lbl" xml:lang="en-US">Borrowings and financing - foreign currency (note 13)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BorrowingsAndFinancingLocalCurrency" xlink:label="sid_BorrowingsAndFinancingLocalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingLocalCurrency" xlink:to="sid_BorrowingsAndFinancingLocalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingLocalCurrency_lbl" xml:lang="en-US">Borrowings and financing - local currency (note 13)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalisedInterest" xlink:label="sid_CapitalisedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalisedInterest" xlink:to="sid_CapitalisedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalisedInterest_lbl" xml:lang="en-US">Capitalised interest (note 11)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RelatedPartiesOne" xlink:label="sid_RelatedPartiesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartiesOne" xlink:to="sid_RelatedPartiesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedPartiesOne_lbl" xml:lang="en-US">Related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_Leases" xlink:label="sid_Leases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Leases" xlink:to="sid_Leases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_Leases_lbl" xml:lang="en-US">Lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestFinesAndLatePaymentCharges" xlink:label="sid_InterestFinesAndLatePaymentCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestFinesAndLatePaymentCharges" xlink:to="sid_InterestFinesAndLatePaymentCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestFinesAndLatePaymentCharges_lbl" xml:lang="en-US">Interest and fines</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestOnDrawnforfaitingRiskOperations" xlink:label="sid_InterestOnDrawnforfaitingRiskOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnDrawnforfaitingRiskOperations" xlink:to="sid_InterestOnDrawnforfaitingRiskOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnDrawnforfaitingRiskOperations_lbl" xml:lang="en-US">Interest on drawn/forfaiting risk operations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentPresentValueOfTradePayables" xlink:label="sid_AdjustmentPresentValueOfTradePayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentPresentValueOfTradePayables" xlink:to="sid_AdjustmentPresentValueOfTradePayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentPresentValueOfTradePayables_lbl" xml:lang="en-US">(-) Adjustment present value of trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CommissionAndBankFees" xlink:label="sid_CommissionAndBankFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommissionAndBankFees" xlink:to="sid_CommissionAndBankFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommissionAndBankFees_lbl" xml:lang="en-US">Commission, bank fees, Guarantee and bank fees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PiscofinsOverFinancialIncome" xlink:label="sid_PiscofinsOverFinancialIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PiscofinsOverFinancialIncome" xlink:to="sid_PiscofinsOverFinancialIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PiscofinsOverFinancialIncome_lbl" xml:lang="en-US">PIS/COFINS over financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherFinancialExpenses" xlink:label="sid_OtherFinancialExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherFinancialExpenses" xlink:to="sid_OtherFinancialExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherFinancialExpenses_lbl" xml:lang="en-US">Other financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinanceCosts1" xlink:label="sid_FinanceCosts1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceCosts1" xlink:to="sid_FinanceCosts1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinanceCosts1_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersFinancialItemsNetAbstract" xlink:label="sid_OthersFinancialItemsNetAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersFinancialItemsNetAbstract" xlink:to="sid_OthersFinancialItemsNetAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersFinancialItemsNetAbstract_lbl" xml:lang="en-US">Others financial items, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ForeignExchangeAndMonetaryVariationNet" xlink:label="sid_ForeignExchangeAndMonetaryVariationNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignExchangeAndMonetaryVariationNet" xlink:to="sid_ForeignExchangeAndMonetaryVariationNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignExchangeAndMonetaryVariationNet_lbl" xml:lang="en-US">Foreign exchange and monetary variation, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl" xml:lang="en-US">Gains and (losses) on exchange derivatives (*)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OthersFinancial" xlink:label="sid_OthersFinancial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersFinancial" xlink:to="sid_OthersFinancial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersFinancial_lbl" xml:lang="en-US">Others financial</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialIncomeExpenses" xlink:label="sid_FinancialIncomeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialIncomeExpenses" xlink:to="sid_FinancialIncomeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialIncomeExpenses_lbl" xml:lang="en-US">Financial income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" xlink:to="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_lbl" xml:lang="en-US">(*) Statement of gains and (losses) on derivative transactions (note 14.c)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DollarToRealNdf" xlink:label="sid_DollarToRealNdf" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToRealNdf" xlink:to="sid_DollarToRealNdf_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DollarToRealNdf_lbl" xml:lang="en-US">Dollar - to - real NDF</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RealToDollarSwap" xlink:label="sid_RealToDollarSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealToDollarSwap" xlink:to="sid_RealToDollarSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealToDollarSwap_lbl" xml:lang="en-US">Exchange rate swap Real x Dollar</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DollarToEuroSwap" xlink:label="sid_DollarToEuroSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToEuroSwap" xlink:to="sid_DollarToEuroSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DollarToEuroSwap_lbl" xml:lang="en-US">Exchange rate swap Dollar x Euro&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExchangeRateSwapGbpEuro" xlink:label="sid_ExchangeRateSwapGbpEuro" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRateSwapGbpEuro" xlink:to="sid_ExchangeRateSwapGbpEuro_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRateSwapGbpEuro_lbl" xml:lang="en-US">Exchange rate swap GBP x Euro&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestRateSwapCdiXIpca" xlink:label="sid_InterestRateSwapCdiXIpca" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRateSwapCdiXIpca" xlink:to="sid_InterestRateSwapCdiXIpca_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRateSwapCdiXIpca_lbl" xml:lang="en-US">Interest rate swap CDI x IPCA</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CdiXDollarSwap" xlink:label="sid_CdiXDollarSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CdiXDollarSwap" xlink:to="sid_CdiXDollarSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CdiXDollarSwap_lbl" xml:lang="en-US">Exchange rate swap CDI x Dollar&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_FinancialIncomeExpenses1" xlink:label="sid_FinancialIncomeExpenses1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialIncomeExpenses1" xlink:to="sid_FinancialIncomeExpenses1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinancialIncomeExpenses1_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Subsegments1Axis" xlink:to="sid_Subsegments1Axis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_Subsegments1Axis_2_lbl" xml:lang="en-US">Subsegments1Axis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_3_lbl" xml:lang="en-US">Net revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CostOfSale" xlink:label="sid_CostOfSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostOfSale" xlink:to="sid_CostOfSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CostOfSale_lbl" xml:lang="en-US">Cost of sales and services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_OtherOperatingIncomeExpensesNet" xlink:label="sid_OtherOperatingIncomeExpensesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeExpensesNet" xlink:to="sid_OtherOperatingIncomeExpensesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingIncomeExpensesNet_lbl" xml:lang="en-US">Other operating (income) expenses, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EquityInResultsOfAffiliatedCompanies1" xlink:label="sid_EquityInResultsOfAffiliatedCompanies1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompanies1" xlink:to="sid_EquityInResultsOfAffiliatedCompanies1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EquityInResultsOfAffiliatedCompanies1_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ProfitLossFromOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossFromOperatingActivities_2_lbl" xml:lang="en-US">Operating result before Financial Income and Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xml:lang="en-US">Disclosure of defined benefit plans [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AssetsOfBenefitPlans" xlink:label="sid_AssetsOfBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsOfBenefitPlans" xlink:to="sid_AssetsOfBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetsOfBenefitPlans_lbl" xml:lang="en-US">Actuarial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LiabilitiesOfBenefitPlan" xlink:label="sid_LiabilitiesOfBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LiabilitiesOfBenefitPlan_lbl" xml:lang="en-US">Actuarial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xml:lang="en-US">Present value of defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlanAssetsAtFairValue1" xlink:label="sid_PlanAssetsAtFairValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsAtFairValue1" xlink:to="sid_PlanAssetsAtFairValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanAssetsAtFairValue1_lbl" xml:lang="en-US">Fair value of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SurplusDeficitInPlan" xlink:label="ifrs-full_SurplusDeficitInPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SurplusDeficitInPlan" xlink:to="ifrs-full_SurplusDeficitInPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SurplusDeficitInPlan_lbl" xml:lang="en-US">Surplus</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" xlink:label="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" xlink:to="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_lbl" xml:lang="en-US">Restriction to actuarial assets due to recovery limitation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsOfBenefitPlans" xlink:to="sid_AssetsOfBenefitPlans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AssetsOfBenefitPlans_2_lbl" xml:lang="en-US">Liabilities (Assets), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xml:lang="en-US">Present value of obligations at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationOfCsnCimentosBrasil" xlink:label="sid_ConsolidationOfCsnCimentosBrasil" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfCsnCimentosBrasil" xlink:to="sid_ConsolidationOfCsnCimentosBrasil_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationOfCsnCimentosBrasil_lbl" xml:lang="en-US">Consolidation of CSN Cimentos Brasil</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Cost of service</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Participant contributions made in the period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BenefitsPaidOrPayable" xlink:label="ifrs-full_BenefitsPaidOrPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialLossgain" xlink:label="sid_ActuarialLossgain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLossgain" xlink:to="sid_ActuarialLossgain_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialLossgain_lbl" xml:lang="en-US">Actuarial loss/(gain)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xml:lang="en-US">Present value of obligations at the ending of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PlanAssetsAtFairValue" xlink:label="ifrs-full_PlanAssetsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_lbl" xml:lang="en-US">Fair value of plan assets at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ConsolidationsOfCsnCimentosBrasil" xlink:label="sid_ConsolidationsOfCsnCimentosBrasil" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationsOfCsnCimentosBrasil" xlink:to="sid_ConsolidationsOfCsnCimentosBrasil_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsolidationsOfCsnCimentosBrasil_lbl" xml:lang="en-US">Consolidation of CSN Cimentos Brasil</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_InterestIncomeNetDefinedBenefitLiabilityAsset" xlink:label="sid_InterestIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_BenefitsPaidOrPayables" xlink:label="sid_BenefitsPaidOrPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BenefitsPaidOrPayables" xlink:to="sid_BenefitsPaidOrPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_BenefitsPaidOrPayables_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets" xlink:label="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets" xlink:to="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_lbl" xml:lang="en-US">Participant contributions made in the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EmployerContributionsMadeInYear" xlink:label="sid_EmployerContributionsMadeInYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EmployerContributionsMadeInYear" xlink:to="sid_EmployerContributionsMadeInYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EmployerContributionsMadeInYear_lbl" xml:lang="en-US">Employer contributions made in the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Return on plan assets (less interest income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_2_lbl" xml:lang="en-US">Fair value of plan assets at the end of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Cost of current service</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Expected return on plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl" xml:lang="en-US">Interest on the asset ceiling effect</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IncomeExpenseFromDefinedBenefitObligation" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeExpenseFromDefinedBenefitObligation" xlink:to="sid_IncomeExpenseFromDefinedBenefitObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation_lbl" xml:lang="en-US">Total costs / (income), net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial losses and (gains)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Change in the asset&#8217;s limit (excluding interest income)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:to="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total cost of actuarial losses and (gains)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_LossDueToChangeInDemographicAssumptions" xlink:label="sid_LossDueToChangeInDemographicAssumptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossDueToChangeInDemographicAssumptions" xlink:to="sid_LossDueToChangeInDemographicAssumptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LossDueToChangeInDemographicAssumptions_lbl" xml:lang="en-US">Loss due to change in demographic assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Loss due to change in financial assumptions&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Loss due to experience adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset" xlink:label="sid_ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset" xlink:to="sid_ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Return on plan assets (less interest income)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfActuarialFinancingMethod" xlink:label="sid_DescriptionOfActuarialFinancingMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfActuarialFinancingMethod" xlink:to="sid_DescriptionOfActuarialFinancingMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfActuarialFinancingMethod_lbl" xml:lang="en-US">Actuarial financing method</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfFunctionalCurrency" xlink:label="ifrs-full_DescriptionOfFunctionalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfFunctionalCurrency" xlink:to="ifrs-full_DescriptionOfFunctionalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfFunctionalCurrency_lbl" xml:lang="en-US">Functional currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RecognitionOfPlanAssets" xlink:label="sid_RecognitionOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognitionOfPlanAssets" xlink:to="sid_RecognitionOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecognitionOfPlanAssets_lbl" xml:lang="en-US">Recognition of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssumptionOfNominalDiscountRates" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfNominalDiscountRates" xlink:to="sid_ActuarialAssumptionOfNominalDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates_lbl" xml:lang="en-US">Nominal discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xml:lang="en-US">Actuarial assumption of expected rates of inflation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Actuarial assumption of expected rates of salary increases</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases_lbl" xml:lang="en-US">Actuarial assumption of expected rates of pension increases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:to="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_lbl" xml:lang="en-US">Rate of return on investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_GeneralMortalityTableDescription" xlink:label="sid_GeneralMortalityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GeneralMortalityTableDescription" xlink:to="sid_GeneralMortalityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GeneralMortalityTableDescription_lbl" xml:lang="en-US">General mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisabilityTableDescription" xlink:label="sid_DisabilityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityTableDescription" xlink:to="sid_DisabilityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisabilityTableDescription_lbl" xml:lang="en-US">Disability table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DisabilityMortalityTableDescription" xlink:label="sid_DisabilityMortalityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityMortalityTableDescription" xlink:to="sid_DisabilityMortalityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisabilityMortalityTableDescription_lbl" xml:lang="en-US">Disability mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_TurnoverTableDescription" xlink:label="sid_TurnoverTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TurnoverTableDescription" xlink:to="sid_TurnoverTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TurnoverTableDescription_lbl" xml:lang="en-US">Turnover table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfRetirementAge" xlink:label="sid_DescriptionOfRetirementAge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRetirementAge" xlink:to="sid_DescriptionOfRetirementAge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfRetirementAge_lbl" xml:lang="en-US">Retirement age</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfHouseholdOfActiveParticipants" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfHouseholdOfActiveParticipants" xlink:to="sid_DescriptionOfHouseholdOfActiveParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants_lbl" xml:lang="en-US">Household of active participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_lbl" xml:lang="en-US">Average life expectancy of employees (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreForty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty_lbl" xml:lang="en-US">Average life expectancy in years of employees who are 65 (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreFourty" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreFourty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreFourty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreFourty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreFourty_lbl" xml:lang="en-US">Average life expectancy of employees (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreFemaleForty" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreFemaleForty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreFemaleForty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreFemaleForty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreFemaleForty_lbl" xml:lang="en-US">Average life expectancy in years of employees who are 40 (in years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PlanAssetsAtFairValue_3_lbl" xml:lang="en-US">Allocation of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlanAssetsPercentage" xlink:label="sid_PlanAssetsPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsPercentage" xlink:to="sid_PlanAssetsPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanAssetsPercentage_lbl" xml:lang="en-US">Plan assets percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xml:lang="en-US">Disclosure of sensitivity analysis for actuarial assumptions [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SensitivityLevel" xlink:label="sid_SensitivityLevel" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevel" xlink:to="sid_SensitivityLevel_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityLevel_lbl" xml:lang="en-US">Sensitivity level</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_lbl" xml:lang="en-US">Effect on current service cost and on interest on actuarial obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EffectOnPresentValueOfObligations" xlink:label="sid_EffectOnPresentValueOfObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations" xlink:to="sid_EffectOnPresentValueOfObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnPresentValueOfObligations_lbl" xml:lang="en-US">Effect on present value of obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SensitivityLevelYear" xlink:label="sid_SensitivityLevelYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevelYear" xlink:to="sid_SensitivityLevelYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityLevelYear_lbl" xml:lang="en-US">Sensitivity level, year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_lbl" xml:lang="en-US">Year 1</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_lbl" xml:lang="en-US">Year 2</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_lbl" xml:lang="en-US">Year 3</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_lbl" xml:lang="en-US">Year 4</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_lbl" xml:lang="en-US">Year 5</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_lbl" xml:lang="en-US">Next 5 years</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix_lbl" xml:lang="en-US">Defined benefit plan forecast future benefit payments year six</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_4_lbl" xml:lang="en-US">Present value of obligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_LiabilitiesOfBenefitPlan_2_lbl" xml:lang="en-US">Actuarial liability at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" xlink:label="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" xlink:to="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_lbl" xml:lang="en-US">Expenses recognized in income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" xlink:label="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" xlink:to="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_lbl" xml:lang="en-US">Sponsor's contributions transferred in prior year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RecognitionOfLossGainNetDefinedBenefitLiability" xlink:label="sid_RecognitionOfLossGainNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognitionOfLossGainNetDefinedBenefitLiability" xlink:to="sid_RecognitionOfLossGainNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecognitionOfLossGainNetDefinedBenefitLiability_lbl" xml:lang="en-US">Recognition of actuarial loss/(gain)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_LiabilitiesOfBenefitPlan_3_lbl" xml:lang="en-US">Actuarial liability at the end of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Acturial gain loss on obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Gain/(loss) recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageLifeExpectancyOfEmployees" xlink:label="sid_AverageLifeExpectancyOfEmployees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployees" xlink:to="sid_AverageLifeExpectancyOfEmployees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AverageLifeExpectancyOfEmployees_lbl" xml:lang="en-US">Average life expectancy of employees (in years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreForty_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty_2_lbl" xml:lang="en-US">Average life expectancy in years of employees who are 40 (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Actuarial assumption of discount rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" xlink:label="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" xlink:to="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_lbl" xml:lang="en-US">Real increase in medical costs based on age (Aging Factor)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" xlink:label="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" xlink:to="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates_lbl" xml:lang="en-US">Actuarial assumption of medical cost trend rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AverageMedicalCost" xlink:label="sid_AverageMedicalCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageMedicalCost" xlink:to="sid_AverageMedicalCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageMedicalCost_lbl" xml:lang="en-US">Average medical cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_lbl" xml:lang="en-US">Effect on current service cost and on interest on actuarial obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_EffectOnPresentValueOfObligations1" xlink:label="sid_EffectOnPresentValueOfObligations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations1" xlink:to="sid_EffectOnPresentValueOfObligations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EffectOnPresentValueOfObligations1_lbl" xml:lang="en-US">Effect on present value of obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPayments" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPayments" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPayments_lbl" xml:lang="en-US">Total forecast payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NumberOfSharesHeld" xlink:label="sid_NumberOfSharesHeld" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesHeld" xlink:to="sid_NumberOfSharesHeld_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesHeld_lbl" xml:lang="en-US">Number of shares held</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PlanAssetsValue" xlink:label="sid_PlanAssetsValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsValue" xlink:to="sid_PlanAssetsValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanAssetsValue_lbl" xml:lang="en-US">Plan assets value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfPensionFundMarket" xlink:label="sid_DescriptionOfPensionFundMarket" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfPensionFundMarket" xlink:to="sid_DescriptionOfPensionFundMarket_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfPensionFundMarket_lbl" xml:lang="en-US">Description of pension fund market</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_ParticipantsSalaryTerm" xlink:label="sid_ParticipantsSalaryTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsSalaryTerm" xlink:to="sid_ParticipantsSalaryTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ParticipantsSalaryTerm_lbl" xml:lang="en-US">Participants salary term</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DescriptionOfInvestmentPolicy" xlink:label="sid_DescriptionOfInvestmentPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfInvestmentPolicy" xlink:to="sid_DescriptionOfInvestmentPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfInvestmentPolicy_lbl" xml:lang="en-US">Description of investment policy</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_PensionPlanExpense" xlink:label="sid_PensionPlanExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PensionPlanExpense" xlink:to="sid_PensionPlanExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PensionPlanExpense_lbl" xml:lang="en-US">Pension plan expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:to="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xml:lang="en-US">Estimate of contributions expected to be paid to plan for next annual reporting period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_MinimumFuturePaymentsOfTakeOrPayContracts" xlink:label="sid_MinimumFuturePaymentsOfTakeOrPayContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumFuturePaymentsOfTakeOrPayContracts" xlink:to="sid_MinimumFuturePaymentsOfTakeOrPayContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinimumFuturePaymentsOfTakeOrPayContracts_lbl" xml:lang="en-US">Minimum future payments of take-or-pay contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_IndemnityLimit" xlink:label="sid_IndemnityLimit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndemnityLimit" xlink:to="sid_IndemnityLimit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IndemnityLimit_lbl" xml:lang="en-US">Indemnity limit</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_DeductibleMaterialDamages" xlink:label="sid_DeductibleMaterialDamages" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeductibleMaterialDamages" xlink:to="sid_DeductibleMaterialDamages_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeductibleMaterialDamages_lbl" xml:lang="en-US">Deductible material damages</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" xlink:label="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" xlink:to="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_lbl" xml:lang="en-US">Income tax and social contribution paid&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" xlink:label="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" xlink:to="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_lbl" xml:lang="en-US">Addition to PP&amp;E with interest capitalization (notes 11 and 28)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_RemeasurementRightOfUse" xlink:label="sid_RemeasurementRightOfUse" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RemeasurementRightOfUse" xlink:to="sid_RemeasurementRightOfUse_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RemeasurementRightOfUse_lbl" xml:lang="en-US">Remeasurement and addition &#8211; Right of use (note 11 i)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionToPpeWithoutAddingCash" xlink:label="sid_AdditionToPpeWithoutAddingCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionToPpeWithoutAddingCash" xlink:to="sid_AdditionToPpeWithoutAddingCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionToPpeWithoutAddingCash_lbl" xml:lang="en-US">Addition to PP&amp;E without adding cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_CapitalizationInSubsidiariesWithoutCash" xlink:label="sid_CapitalizationInSubsidiariesWithoutCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizationInSubsidiariesWithoutCash" xlink:to="sid_CapitalizationInSubsidiariesWithoutCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalizationInSubsidiariesWithoutCash_lbl" xml:lang="en-US">Capitalization in subsidiaries without cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_AdditionToInvestmentPropertyWithoutCashEffect" xlink:label="sid_AdditionToInvestmentPropertyWithoutCashEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionToInvestmentPropertyWithoutCashEffect" xlink:to="sid_AdditionToInvestmentPropertyWithoutCashEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionToInvestmentPropertyWithoutCashEffect_lbl" xml:lang="en-US">Addition to investment property without cash effect</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20221231.xsd#sid_NetAdditionalCash" xlink:label="sid_NetAdditionalCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetAdditionalCash" xlink:to="sid_NetAdditionalCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetAdditionalCash_lbl" xml:lang="en-US">Net additional cash&#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:to="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_doc" xml:lang="en-US">The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal low turnover and obsolescence.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsMember" xlink:to="sid_FinancialInvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInvestmentsMember_doc" xml:lang="en-US">This member stands for financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIMember" xlink:to="sid_ScenarioIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ScenarioIMember_doc" xml:lang="en-US">This member stands for scenario i.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationAssetPosition" xlink:to="sid_AppreciationAssetPosition_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AppreciationAssetPosition_doc" xml:lang="en-US">Appreciation asset position.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AppreciationLiabilityPosition" xlink:to="sid_AppreciationLiabilityPosition_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AppreciationLiabilityPosition_doc" xml:lang="en-US">Appreciation liability position.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingRelationshipDesignationDate" xlink:to="sid_HedgingRelationshipDesignationDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgingRelationshipDesignationDate_doc" xml:lang="en-US">The amount refers to hedging relationship designation date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:to="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_doc" xml:lang="en-US">The amount refers to effect on financial instruments designated as hedging instruments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsandExportprepaymentsinUSMember" xlink:to="sid_BondsandExportprepaymentsinUSMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondsandExportprepaymentsinUSMember_doc" xml:lang="en-US">This member stands for bondsand exportprepaymentsin u s.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondOneMember" xlink:to="sid_BondOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondOneMember_doc" xml:lang="en-US">Represent information about the bond one member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:to="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_doc" xml:lang="en-US">The amount refers to financial instruments designated as hedging instruments at fair value amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Maturity" xlink:to="sid_Maturity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_Maturity_doc" xml:lang="en-US">Description of maturity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FunctionalCurrency" xlink:to="sid_FunctionalCurrency_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FunctionalCurrency_doc" xml:lang="en-US">Functional Currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ImpactOnFinancialIncomeExpenses" xlink:to="sid_ImpactOnFinancialIncomeExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ImpactOnFinancialIncomeExpenses_doc" xml:lang="en-US">The amount of impact on financial income (expenses).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotionalAmounts" xlink:to="sid_NotionalAmounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NotionalAmounts_doc" xml:lang="en-US">Notional amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueMarketAmoountReceivablePayable" xlink:to="sid_FairValueMarketAmoountReceivablePayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FairValueMarketAmoountReceivablePayable_doc" xml:lang="en-US">Fair value market amoount receivable / payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfScenarios" xlink:to="sid_PercentageOfScenarios_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfScenarios_doc" xml:lang="en-US">Information about percentage of scenarios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JointVenturesEJointOperationMember" xlink:to="sid_JointVenturesEJointOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_JointVenturesEJointOperationMember_doc" xml:lang="en-US">Represent information about the joint ventures e joint operation member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoanMember" xlink:to="sid_LoanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LoanMember_doc" xml:lang="en-US">This member stands for loan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfActuarialFinancingMethod" xlink:to="sid_DescriptionOfActuarialFinancingMethod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfActuarialFinancingMethod_doc" xml:lang="en-US">Represents the information about actuarial financing method.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfNominalDiscountRates" xlink:to="sid_ActuarialAssumptionOfNominalDiscountRates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates_doc" xml:lang="en-US">Information about actuarial assumption of nominal discount rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:to="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_doc" xml:lang="en-US">The amount refers to actuarial assumption of rate of returns on investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GeneralMortalityTableDescription" xlink:to="sid_GeneralMortalityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GeneralMortalityTableDescription_doc" xml:lang="en-US">Represents the information about general mortality table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityTableDescription" xlink:to="sid_DisabilityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisabilityTableDescription_doc" xml:lang="en-US">Represents the information about disability table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityMortalityTableDescription" xlink:to="sid_DisabilityMortalityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisabilityMortalityTableDescription_doc" xml:lang="en-US">Represents the information about disability mortality table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TurnoverTableDescription" xlink:to="sid_TurnoverTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TurnoverTableDescription_doc" xml:lang="en-US">Represents the information about disability turnover table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRetirementAge" xlink:to="sid_DescriptionOfRetirementAge_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfRetirementAge_doc" xml:lang="en-US">Represents the information about retirement age.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfHouseholdOfActiveParticipants" xlink:to="sid_DescriptionOfHouseholdOfActiveParticipants_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants_doc" xml:lang="en-US">Represents the information about Household composition of active participants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCurrentAssets" xlink:to="sid_TotalCurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalCurrentAssets_2_lbl" xml:lang="en-US">TotalCurrentAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentDerivativeFinancialAssets" xlink:to="ifrs-full_CurrentDerivativeFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets_2_lbl" xml:lang="en-US">Current derivative financial assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentInventories_2_lbl" xml:lang="en-US">Non-current inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax_3_lbl" xml:lang="en-US">Non-current receivables from taxes other than income tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongtermReceivables" xlink:to="sid_LongtermReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LongtermReceivables_2_lbl" xml:lang="en-US">LongtermReceivables</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetGainsOnSaleOfSharesOfCsnMinerao_2_lbl" xml:lang="en-US">NetGainsOnSaleOfSharesOfCsnMinerao</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities" xlink:to="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxesRefundClassifiedAsOperatingsActivities_2_lbl" xml:lang="en-US">IncomeTaxesRefundClassifiedAsOperatingsActivities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_2_lbl" xml:lang="en-US">Adjustments for increase (decrease) in trade accounts payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRisk" xlink:to="sid_TradePayablesDraweeRisk_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_2_lbl" xml:lang="en-US">Interest paid, classified as operating activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingPaid" xlink:to="sid_CashFlowHedgeAccountingPaid_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgeAccountingPaid_2_lbl" xml:lang="en-US">CashFlowHedgeAccountingPaid</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_2_lbl" xml:lang="en-US">AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim" xlink:to="sid_DepositInGuaranteeForAcquisitionOfLafargeholcim_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinaryShares" xlink:to="ifrs-full_DividendsPaidOrdinaryShares_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_2_lbl" xml:lang="en-US">Purchase of interests in investments accounted for using equity method</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherComprehensiveIncomeLoss_2_lbl" xml:lang="en-US">Other comprehensive income loss</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntangibleAssets_2_lbl" xml:lang="en-US">IntangibleAssets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock_2_lbl" xml:lang="en-US">SummaryOfBasicEarningsLossPerShareTableTextBlock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoryRecognisedAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Inventory recognised as of acquisition date</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate" xlink:to="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_2_lbl" xml:lang="en-US">NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentOtherAssetsAsOfAcquisitionDate" xlink:to="sid_NonCurrentOtherAssetsAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentOtherAssetsAsOfAcquisitionDate_2_lbl" xml:lang="en-US">NonCurrentOtherAssetsAsOfAcquisitionDate</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Trade and other payables recognised as of acquisition date</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_2_lbl" xml:lang="en-US">NoncurrentBorrowingsRecognisedAsOfAcquisitionDate</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncurrentInstallmentsAsOfAcquisitionDate_2_lbl" xml:lang="en-US">NoncurrentInstallmentsAsOfAcquisitionDate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncurrentOtherAccountsAsOfAcquisitionDate" xlink:to="sid_NoncurrentOtherAccountsAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncurrentOtherAccountsAsOfAcquisitionDate_2_lbl" xml:lang="en-US">NoncurrentOtherAccountsAsOfAcquisitionDate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetEquityAcquiredAsOfAcquisitionDate" xlink:to="sid_NetEquityAcquiredAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetEquityAcquiredAsOfAcquisitionDate_2_lbl" xml:lang="en-US">&amp;#160;Net equity acquired&amp;#160;</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxesAsOfAcquisitionDate" xlink:to="sid_DeferredTaxesAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxesAsOfAcquisitionDate_2_lbl" xml:lang="en-US">DeferredTaxesAsOfAcquisitionDate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_2_lbl" xml:lang="en-US">Deferred tax assets recognised as of acquisition date</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate" xlink:to="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesInInstallmentsRecognisedAsOfAcquisitionDate_2_lbl" xml:lang="en-US">TaxesInInstallmentsRecognisedAsOfAcquisitionDate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConcessionPayableAsOfAcquisitionDate1" xlink:to="sid_ConcessionPayableAsOfAcquisitionDate1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConcessionPayableAsOfAcquisitionDate1_2_lbl" xml:lang="en-US">ConcessionPayableAsOfAcquisitionDate1</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPropertyPlantAndEquipments" xlink:to="sid_OtherPropertyPlantAndEquipments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPropertyPlantAndEquipments_2_lbl" xml:lang="en-US">OtherPropertyPlantAndEquipments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Other property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_2_lbl" xml:lang="en-US">Trade receivables [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoryNetOne_3_lbl" xml:lang="en-US">Inventory net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationInAcquisitionOfInventoryCompanies" xlink:to="sid_ConsolidationInAcquisitionOfInventoryCompanies_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationInAcquisitionOfInventoryCompanies_2_lbl" xml:lang="en-US">ConsolidationInAcquisitionOfInventoryCompanies</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentNonfinancialAssets" xlink:to="ifrs-full_OtherCurrentNonfinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets_2_lbl" xml:lang="en-US">Other current non-financial assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods" xlink:to="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_3_lbl" xml:lang="en-US">InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersInvestments" xlink:to="sid_OthersInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersInvestments_2_lbl" xml:lang="en-US">OthersInvestments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncreaseInInvestments" xlink:to="sid_CapitalIncreaseInInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalIncreaseInInvestments_2_lbl" xml:lang="en-US">CapitalIncreaseInInvestments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecondaryDistributionNetGainFromTransaction" xlink:to="sid_SecondaryDistributionNetGainFromTransaction_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecondaryDistributionNetGainFromTransaction_2_lbl" xml:lang="en-US">Secondary distribution net gain from transaction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherCurrentPayablesToTradeSupplier" xlink:to="sid_TradeAndOtherCurrentPayablesToTradeSupplier_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeAndOtherCurrentPayablesToTradeSupplier_2_lbl" xml:lang="en-US">TradeAndOtherCurrentPayablesToTradeSupplier</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherProvisions" xlink:to="ifrs-full_MiscellaneousOtherProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherProvisions_2_lbl" xml:lang="en-US">Miscellaneous other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationInvestmentProperty" xlink:to="ifrs-full_DepreciationInvestmentProperty_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationInvestmentProperty_2_lbl" xml:lang="en-US">Depreciation, investment property</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_2_lbl" xml:lang="en-US">Other comprehensive income that will be reclassified to profit or loss, before tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PricePerShare" xlink:to="sid_PricePerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PricePerShare_2_lbl" xml:lang="en-US">PricePerShare</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfElizabeth" xlink:to="sid_AcquisitionOfElizabeth_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcquisitionOfElizabeth_2_lbl" xml:lang="en-US">Acquisition of Elizabeth [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Increase (decrease) through transfers from (to) investment property, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPropertyPlantAndEquipment" xlink:to="sid_OthersPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Other property plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersRightofuseAssets" xlink:to="sid_OthersRightofuseAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersRightofuseAssets_2_lbl" xml:lang="en-US">OthersRightofuseAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Increase (decrease) through transfers and other changes, property, plant and equipment</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AppreciationLiabilityPositions_2_lbl" xml:lang="en-US">AppreciationLiabilityPositions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments" xlink:to="ifrs-full_TradingIncomeExpenseOnDerivativeFinancialInstruments_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DerivativeFinancialLiabilities_2_lbl" xml:lang="en-US">Derivative financial liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesWriteoff" xlink:to="sid_LeaseLiabilitiesWriteoff_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesWriteoff_2_lbl" xml:lang="en-US">LeaseLiabilitiesWriteoff</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeVariations_2_lbl" xml:lang="en-US">ExchangeVariations</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesOne_2_lbl" xml:lang="en-US">LeaseLiabilitiesOne</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_2_lbl" xml:lang="en-US">LeaseLiabilitiesPresentValueAdjustmentsOne</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_2_lbl" xml:lang="en-US">Expense relating to payments not included in measurement of lease liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_2_lbl" xml:lang="en-US">Trade payables [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xml:lang="en-US">Current tax expense (income)</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_2_lbl" xml:lang="en-US">Current and deferred tax relating to items credited (charged) directly to equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContribution" xlink:to="sid_IncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepositsFromBanks" xlink:to="ifrs-full_DepositsFromBanks_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepositsFromBanks_2_lbl" xml:lang="en-US">Deposits from banks</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationsOfCompanies_2_lbl" xml:lang="en-US">ConsolidationsOfCompanies</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsRelatedParty_2_lbl" xml:lang="en-US">BorrowingsRelatedParty</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersGuarantees_2_lbl" xml:lang="en-US">OthersGuarantees</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesAuthorised_2_lbl" xml:lang="en-US">Number of shares authorised [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfShares1_2_lbl" xml:lang="en-US">Percentage of shares [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageSharePrice2019_2_lbl" xml:lang="en-US">Weighted average share price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInterestsOfAcquirer_2_lbl" xml:lang="en-US">Equity interests of acquirer</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MiscellaneousOtherOperatingExpense1_2_lbl" xml:lang="en-US">Miscellaneous other operating expense [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OperatingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OperatingExpense_2_lbl" xml:lang="en-US">Operating expense</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Leases_2_lbl" xml:lang="en-US">Leases [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinanceCosts1_2_lbl" xml:lang="en-US">Financial expenses&amp;amp;#160;</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialIncomeExpenses1_2_lbl" xml:lang="en-US">&amp;amp;#160;Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostOfSale" xlink:to="sid_CostOfSale_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResultsOfAffiliatedCompanies1_2_lbl" xml:lang="en-US">EquityInResultsOfAffiliatedCompanies1</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationsOfCsnCimentosBrasil" xlink:to="sid_ConsolidationsOfCsnCimentosBrasil_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationsOfCsnCimentosBrasil_2_lbl" xml:lang="en-US">ConsolidationsOfCsnCimentosBrasil</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BenefitsPaidOrPayables" xlink:to="sid_BenefitsPaidOrPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BenefitsPaidOrPayables_2_lbl" xml:lang="en-US">BenefitsPaidOrPayables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets" xlink:to="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_2_lbl" xml:lang="en-US">ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Expected return on plan assets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_2_lbl" xml:lang="en-US">Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation_2_lbl" xml:lang="en-US">Income expense from defined benefit obligation</link:label>
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