The Federal Government has approved a new pensionable salary structure for the Nigerian Armed Forces, with the annual pensionable pay of Generals, Admirals and Air Chief Marshals rising to as much as N29.75 million.
The figure is equivalent to about N2.48 million monthly when spread across 12 months.
The new structure takes effect from September 1, 2026, according to a September 3 circular issued by the National Salaries, Incomes and Wages Commission.
The review covers personnel of the Nigerian Army, Nigerian Navy and Nigerian Air Force and provides revised gross annual salaries to be used in calculating pension benefits.
The circular, titled “Review of Gross Consolidated Armed Forces Salary Structure for Pension Purposes,” was signed by the commission’s Chairman and Chief Executive Officer, Major General Junaidu S. Bindawa (retd.).
It was addressed to senior government officials, including the Chief of Staff to the President, Minister of Defence, Minister of Finance and Coordinating Minister of the Economy, Secretary to the Government of the Federation and heads of relevant financial agencies.
According to the commission, the review was approved by President Bola Tinubu in his capacity as Commander-in-Chief of the Armed Forces and was carried out in line with the provisions of the 1999 Constitution.
The commission also referenced an August 28, 2026 circular that reviewed the Consolidated Armed Forces Salary Structure.
Under the revised scale, Generals, Admirals and Air Chief Marshals will have annual pensionable salaries ranging from N21.90 million to N29.75 million, depending on their salary steps.
The highest figure, N29,745,561, amounts to approximately N2.48 million per month when calculated on an annualised basis.
However, the commission stressed that the figure represents pensionable pay and does not mean serving military officers will receive N2.48 million as monthly take-home salary.
Lieutenant Generals, Vice Admirals and Air Marshals will have annual pensionable salaries ranging from N16.99 million to N25.91 million, while Major Generals, Rear Admirals and Air Vice Marshals will receive between N14.98 million and N23.90 million for pension purposes.
Brigadier Generals, Commodores and Air Commodores will have annual pensionable salaries ranging from N13.86 million to N16.39 million.
Colonels, Captains and Group Captains will have pensionable salaries of between N8.31 million and N9.49 million annually, while Lieutenant Colonels, Commanders and Wing Commanders will receive between N7.55 million and N8.74 million.
For Majors, Lieutenant Commanders and Squadron Leaders, the annual pensionable salary ranges from N5.99 million to N7.01 million.
Captains, Lieutenants and Flight Lieutenants will have annual pensionable salaries of between N5.28 million and N6.42 million, while Second Lieutenants, Midshipmen and Pilot Officers will receive between N4.92 million and N5.59 million.
At the non-commissioned officer level, Warrant Officers will have annual pensionable salaries ranging from N4.53 million to N5.17 million.
Master Warrant Officers will receive between N3.94 million and N4.93 million, while Warrant Officers will have between N3.46 million and N4.35 million annually.
Staff Sergeants, Petty Officers and Flight Sergeants will have annual pensionable salaries ranging from N2.98 million to N3.76 million.
Sergeants and Leading Seamen will receive between N2.81 million and N3.16 million, while Corporals and Able Seamen will have annual figures ranging from N2.48 million to N2.73 million.
Lance Corporals and Seamen will have pensionable salaries ranging from N2.32 million to N2.58 million annually.
Privates, Ordinary Seamen and Aircraftmen will have annual pensionable salaries ranging from N2.28 million to N2.49 million.
The commission made clear that the approved figures are specifically for pension purposes and should not be interpreted as the actual monthly salaries or take-home pay of serving personnel.
“This approval takes effect from 1st September 2026,” the circular stated.
It directed government establishments and other stakeholders seeking clarification on implementation to contact the National Salaries, Incomes and Wages Commission.
The latest review follows a separate upward adjustment of the remuneration of Armed Forces personnel, under which different salary increases were reportedly approved across the ranks, with junior personnel receiving higher percentage adjustments.
The broader salary review was intended to improve military welfare amid Nigeria’s persistent security challenges.
The revised pensionable earnings could also affect retired military personnel because pension benefits are linked to approved pensionable emoluments and subsequent adjustments to salary structures.
Section 173(3) of the 1999 Constitution provides for the review of public service pensions every five years or whenever the salaries of public servants are reviewed, whichever occurs earlier.
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