The Federal Government has approved a new pensionable salary structure for personnel of the Nigerian Armed Forces, raising the highest annual pensionable figure for Generals, Admirals and Air Chief Marshals to N29.75 million under a revised framework that takes effect from September 1, 2026.
The new structure, communicated through a September 3 circular issued by the National Salaries, Incomes and Wages Commission, applies across the Nigerian Army, Nigerian Navy and Nigerian Air Force. The circular followed an earlier review of the Consolidated Armed Forces Salary Structure and was approved by President Bola Tinubu in his capacity as Commander-in-Chief.
At the highest level of the structure, Generals, Admirals and Air Chief Marshals will have pensionable annual salaries ranging from N21,898,443 to N29,745,561, depending on their salary steps. The highest figure works out to approximately N2.48 million when divided by 12 months, which is why the development has been widely described as a monthly pensionable figure of about N2.5 million.
However, the distinction between pensionable salary and take-home pay is important. The N29.75 million figure is not a declaration that serving generals will receive N2.48 million every month in their bank accounts. It is the approved gross annual figure to be used for pension purposes. The commission specifically clarified that the new amounts should not be interpreted as the monthly take-home salaries of serving military personnel.
The revision also establishes new pensionable salary bands for other senior officers. Lieutenant Generals, Vice Admirals and Air Marshals will have annual pensionable figures ranging from N16,995,355 to N25,908,856, while Major Generals, Rear Admirals and Air Vice Marshals will fall between N14,977,173 and N23,899,084.
For Brigadier Generals, Commodores and Air Commodores, the annual pensionable salary will range from N13,863,954 to N16,387,106. Colonels, Captains and Group Captains will have pensionable salaries ranging from N8,313,134 to N9,489,244, while Lieutenant Colonels, Commanders and Wing Commanders will be placed between N7,552,046 and N8,739,205.
The new structure extends through the junior commissioned ranks and non-commissioned personnel. Majors, Lieutenant Commanders and Squadron Leaders will have annual pensionable salaries of between N5,987,815 and N7,009,293, while Captains, Lieutenants and Flight Lieutenants will range from N5,277,111 to N6,415,885.
Second Lieutenants, Midshipmen and Pilot Officers will have pensionable figures between N4,924,943 and N5,587,014 annually. At the non-commissioned level, Warrant Officers will have annual pensionable salaries ranging from N4,525,780 to N5,173,449, while Master Warrant Officers will fall between N3,935,753 and N4,932,638.
The lowest ranks are also covered by the review. 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 fall between N2,808,064 and N3,164,813, while Corporals and Able Seamen will have figures ranging from N2,477,709 to N2,734,367.
Lance Corporals and Seamen will have annual pensionable salaries of between N2,323,876 and N2,580,533, while Privates, Ordinary Seamen and Aircraftmen will be placed between N2,281,185 and N2,491,623. This means the new framework does not only affect the senior command structure but establishes revised pensionable figures across the military hierarchy.
The pension review follows a separate and broader increase in military remuneration approved earlier by the Federal Government. That package provided salary increases ranging from 30 to 80 per cent for about 250,000 Armed Forces personnel, with the highest percentage increases going to junior personnel. Officers above the rank of colonel were approved for a 30 per cent increase, personnel from colonel down to warrant officer received a 50 per cent increase, while those from private to staff sergeant were approved for an 80 per cent increase.
That broader salary adjustment is expected to raise the Armed Forces’ annual wage bill from N660 billion to N924 billion. The Presidency linked the decision to the sacrifices of military personnel confronting terrorism, banditry and kidnapping, as well as the administration’s stated effort to improve troop welfare and strengthen the country’s security capacity.
The latest pensionable salary revision therefore forms part of a wider attempt to change the financial conditions attached to military service, both during active service and after retirement. For serving personnel, the distinction between their actual remuneration and the pensionable component will remain important because the latter is specifically used in determining retirement benefits.
For retired personnel and those approaching retirement, however, changes to pensionable emoluments can have a more direct significance. The review provides a new reference point for pension calculations and reflects the constitutional requirement governing periodic pension adjustments. Section 173(3) of the 1999 Constitution provides for the review of public-service pensions every five years or whenever public-service salaries are reviewed, whichever occurs earlier.
The policy also comes against the backdrop of Nigeria’s continuing security challenges. Military personnel remain deployed in different parts of the country to confront insurgency, banditry, kidnapping and other security threats, making welfare and retirement benefits a recurring issue in discussions about troop morale and operational effectiveness.
Security experts have welcomed the review while arguing that better pay should form only one part of a broader welfare strategy. They have also called for attention to areas such as housing, healthcare, transportation, education for military families and the timely payment of pensions and gratuities. Such measures, they argue, could strengthen the overall welfare system for personnel who spend years in demanding and sometimes dangerous assignments.
The government’s decision will therefore have implications beyond the headline figure of N2.5 million. While the highest annual pensionable amount is likely to attract the most public attention, the larger development is the restructuring of pensionable earnings across virtually every level of the Armed Forces.
The new figures took effect from September 1, 2026, and government establishments and other stakeholders requiring clarification on implementation have been directed to contact the National Salaries, Incomes and Wages Commission.
Ultimately, the significance of the review will depend not only on the size of the approved figures but also on how effectively the new structure translates into improved retirement security for military personnel. For the public, the most important clarification is that the reported N2.5 million monthly figure is an annualised pensionable amount for the highest salary step, not a monthly take-home salary for serving generals.
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