The Federal Government has approved a new pensionable salary structure for personnel of the Nigerian Armed Forces, with Generals, Admirals and Air Chief Marshals topping the scale at an annual gross pensionable salary of N29.75 million.
The approval, contained in a September 3, 2026 circular issued by the National Salaries, Incomes and Wages Commission (NSIWC), takes effect from September 1, 2026, and provides new annual salary figures to be used for pension purposes across the Nigerian Army, Nigerian Navy and Nigerian Air Force.
The circular, obtained by our correspondent, was signed by the Chairman and Chief Executive Officer of the commission, Major General Junaidu S. Bindawa (retd.), and addressed to key government officials, including the Chief of Staff to the President, Deputy Chief of Staff to the President, Minister of Finance and Coordinating Minister of the Economy, Minister of Defence, Secretary to the Government of the Federation, Auditor-General for the Federation, Director-General of the Budget Office of the Federation and Accountant-General of the Federation.
Titled “Review of Gross Consolidated Armed Forces Salary Structure for Pension Purposes,” the circular referenced an earlier communication dated August 28, 2026, which revised the Consolidated Armed Forces Salary Structure (CONAFSS).
The commission said the latest review was carried out in accordance with the provisions of the 1999 Constitution and following the approval of President Bola Tinubu, in his capacity as Commander-in-Chief of the Armed Forces.
The circular stated: “I refer to Circular No. SWC/S/04/S.304/III/526 dated 28th August 2026 which revised the Consolidated Armed Forces Salary Structure (CONAFSS), and in line with the provisions of Section 173 (3) of the 1999 Constitution of the Federal Republic of Nigeria (as amended), and hereby convey the approval of the President and Commander-in-Chief of the Armed Forces of Nigeria, for the review of Gross Consolidated Armed Forces Salary Structure for Pension Purposes attached as Annex I.”
The commission subsequently attached a new schedule detailing the approved gross annual pensionable salaries for the various ranks and salary steps.
Breakdown of New Pensionable Salaries
For Generals, Admirals and Air Chief Marshals, the annual pensionable salary ranges from N21,898,443 to N29,745,561, depending on the salary step.
Lieutenant Generals, Vice Admirals and Air Marshals will have annual pensionable salaries ranging from N16,995,355 to N25,908,856.
Major Generals, Rear Admirals and Air Vice Marshals will earn between N14,977,173 and N23,899,084 annually for pension purposes.
For Brigadier Generals, Commodores and Air Commodores, the annual pensionable salary ranges from N13,863,954 to N16,387,106.
Colonels, Captains and Group Captains will have annual pensionable salaries ranging from N8,313,134 to N9,489,244, while Lieutenant Colonels, Commanders and Wing Commanders will earn between N7,552,046 and N8,739,205.
Majors, Lieutenant Commanders and Squadron Leaders will have annual pensionable salaries ranging from N5,987,815 to N7,009,293.
For Captains, Lieutenants and Flight Lieutenants, the annual pensionable salary ranges from N5,277,111 to N6,415,885.
Second Lieutenants, Midshipmen and Pilot Officers will have annual pensionable salaries ranging from N4,924,943 to N5,587,014.
At the warrant officer level, Master Warrant Officers will have annual pensionable salaries ranging from N3,935,753 to N4,932,638, while Warrant Officers will earn between N3,455,892 and N4,345,165.
Staff Sergeants, Petty Officers and Flight Sergeants will have annual pensionable salaries ranging from N2,976,031 to N3,757,692.
Sergeants and Leading Seamen will have annual figures ranging from N2,808,064 to N3,164,813, while Corporals and Able Seamen will earn between N2,477,709 and N2,734,367.
Lance Corporals and Seamen will have annual pensionable salaries ranging from N2,323,876 to N2,580,533, while Privates, Ordinary Seamen and Aircraftmen will have figures ranging from N2,281,185 to N2,491,623.
Not Monthly Take-Home Pay
The commission, however, clarified that the approved figures are specifically for pension purposes and should not be interpreted as the monthly take-home pay of serving military personnel.
The document stated: “This approval takes effect from 1st September 2026.”
It further directed government establishments and other concerned parties to refer enquiries on the implementation of the new structure to the commission.
“Please all enquiries concerning this circular should be directed to the National Salaries, Incomes and Wages Commission,” the circular stated.
The latest development comes shortly after the Federal Government approved a separate upward review of the remuneration of Armed Forces personnel.
The broader salary review reportedly provided differentiated increases across the ranks, with junior personnel receiving the largest percentage adjustment.
The review was also designed to improve the welfare of military personnel amid the country’s prolonged security challenges.
The pension review is expected to have implications for retired military personnel, as pension benefits are linked to approved pensionable emoluments and periodic adjustments to the salary structure.
Section 173(3) of the 1999 Constitution provides for the review of pensions every five years or alongside any review of the salaries of public servants, whichever is earlier.
Security Expert Commends Review
A Fellow of the International Institute of Professional Security, Abdullahi Jabi, commended the Federal Government for the review, describing it as a decisive step towards improving the welfare of military personnel.
Jabi said better remuneration was critical to motivating personnel who risk their lives in the service of the country.
“Let me commend Mr. President and the ruling party for taking these bold decisions. I am saying this against the background that it takes a man of courage to want to introduce major reforms that have to motivate, particularly, the men of the Armed Forces that surrender their lives to the state to protect others,” he said.
