The Federal Government has introduced a revised pensionable pay framework for members of the Nigerian Armed Forces, placing the annual gross pensionable earnings of top-ranking officers, including Generals, Admirals and Air Chief Marshals, at N29.75 million.
The new structure is outlined in a circular dated September 3, 2026, issued by the National Salaries, Incomes and Wages Commission. It became effective on September 1, 2026, and provides updated annual salary figures that will serve as the basis for pension calculations for personnel of the Army, Navy and Air Force.
The document, obtained by our correspondent, was signed by the commission’s Chairman and Chief Executive Officer, Major General Junaidu S. Bindawa (retd.). It was circulated to senior 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.
The circular, titled “Review of Gross Consolidated Armed Forces Salary Structure for Pension Purposes,” referred to an earlier circular issued on August 28, 2026, which introduced changes to the Consolidated Armed Forces Salary Structure.
According to the commission, the latest adjustment was undertaken in line with the 1999 Constitution and after President Bola Tinubu, as Commander-in-Chief of the Armed Forces, granted the necessary approval.
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 also included an updated schedule showing the approved gross yearly pensionable salaries applicable to the different military ranks and corresponding salary steps.





