Details of the new pensionable salary structure for personnel of the Armed Forces of Nigeria (AFN) have emerged with Generals, Admirals and Air Chief Marshals topping the scale at an annual gross pensionable salary of N29.75m.
The new figures was contained in a September 3, 2026 circular issued by the National Salaries, Incomes and Wages Commission (NSIWC) and took effect from September 1, 2026.
The NSIWC figures also formally sets out new annual salary figures to be used for pension purposes across the Army, Navy and Air Force.
On August 4, 2026, President Bola Ahmed Tinubu approved the historic pay reform of 30% to 80% for the military under the Consolidated Armed Forces Salary Structure (CONAFSS). Before this, in mid-June 2024, he approved salary increase from the baseline of ₦49,000 to ₦50,000 monthly where it has been for five years for the lowest-ranking soldiers to about ₦104,000 monthly.
The new pay package is expected to increase the yearly salary bill for the country’s military from N660 billion to N924 billion.”
The circular was signed by the Chairman and Chief Executive Officer of the commission, Major General Junaidu S. Bindawa (rtd) 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.
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 consequently attached a new schedule detailing the approved gross annual pensionable salaries for the various ranks and salary steps.
Breakdown of package
For Generals, Admirals and Air Chief Marshals, the highest annual pensionable salary is N29,745,561, while the lowest figure for the rank is N21,898,443, 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, Army, Navy and Air Force Warrant Officers will have annual pensionable salaries ranging from N4,525,780 to N5,173,449.
Master Warrant Officers will have between N3,935,753 and N4,932,638, while Warrant Officers will have annual pensionable salaries ranging from N3,455,892 to 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.
The commission, however, made clear that the approved figures are specifically for pension purposes and should not be interpreted as the monthly take-home pay of serving personnel.
The document states, “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.
According to the circular, “Please all enquiries concerning this circular should be directed to the National Salaries, Incomes and Wages Commission.”
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 military welfare amid the country’s prolonged security challenges.
The pension review has 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.