Salary, Allowances & Conditions of Service
Key Takeaways
- The Consolidated Public Service Salary Structure (CONPSS), issued by the National Salaries, Incomes and Wages Commission (NSIWC), is the unified pay framework for federal civil servants, with 17 grade levels (GL 01-17) and up to 15 steps per level.
- CONPSS consolidated basic salary with rent subsidy, transport, meal subsidy, utility, leave grant, furniture, and domestic servant/driver allowances into a single annual figure.
- Non-consolidated allowances - duty tour/estacode, hazard, shift, entertainment, and certain duty allowances - are paid separately from the consolidated salary.
- Mandatory deductions from federal civil service pay include PAYE income tax, 8% pension contribution under the Contributory Pension Scheme, and 2.5% National Housing Fund.
- Specialised salary structures exist separately for health (CONHESS), medical (CONMESS), and university academics (CONUASS); CONPSS applies to core civil servants in Ministries and Extra-Ministerial Offices.
Salary, Allowances & Conditions of Service
Quick Answer: Federal civil servants are paid under the Consolidated Public Service Salary Structure (CONPSS), issued by the National Salaries, Incomes and Wages Commission (NSIWC), with 17 grade levels and up to 15 steps. CONPSS folds basic pay and several allowances into one figure; non-consolidated allowances such as estacode, hazard, and shift are paid separately.
The CONPSS Framework
The Consolidated Public Service Salary Structure (CONPSS) is the authoritative pay framework for staff of Federal Ministries, Extra-Ministerial Offices, and Agencies. It is issued and updated by the National Salaries, Incomes and Wages Commission (NSIWC) - the body statutorily responsible for salary administration in the Federal Public Service. CONPSS features 17 Grade Levels (GL 01 to GL 17), with up to 15 Steps per level that reward experience and tenure through annual increments.
The structure is revised periodically, most recently adjusted in September 2024 following the approval of the ₦70,000 monthly national minimum wage (July 2024). The NSIWC issues the consequential adjustment circular that applies the new minimum to all 17 levels while preserving hierarchy and seniority balance.
Note on terminology: Candidates sometimes see "CONPASS" in informal materials. The instrument issued by the NSIWC is CONPSS (Consolidated Public Service Salary Structure). Where exam materials use "CONPASS," treat it as a variant spelling of CONPSS rather than a separate structure; the underlying framework is the same.
What CONPSS Consolidates
The original 2007 NSIWC circular consolidated the following into the single annual salary:
- Basic salary
- Rent/housing subsidy
- Transport allowance
- Meal subsidy
- Utility allowance
- Leave grant
- Furniture allowance
- Domestic servant and driver allowances (for entitled officers)
Because these are folded in, an officer's CONPSS figure is the gross consolidated emolument, not just basic pay.
Indicative Annual Basic Salary by Grade Level (Step 1)
The figures below are indicative of the post-2024 adjustment; the COMPRO exam does not normally require memorising exact naira amounts, but the relative hierarchy matters:
| Grade Level | Typical Entry | Annual Basic (Step 1, approx.) |
|---|---|---|
| GL 01 | Entry support | ~₦930,000 |
| GL 07 | OND/NCE | ~₦1,277,667 |
| GL 08 | B.Sc./HND graduate | ~₦1,479,276 |
| GL 10 | Senior officer | ~₦1,806,041 |
| GL 14 | Deputy Director track | above GL 12 |
| GL 15 | Assistant Director | ~₦3,014,528 |
| GL 17 | Director/Perm. Sec. | ~₦6,918,560 |
The exact naira figures are revised by NSIWC circulars; treat any specific number in exam prep as illustrative. The structural relationships (GL 08 < GL 10 < GL 15 < GL 17) are stable.
Non-Consolidated Allowances
Allowances not consolidated into CONPSS and therefore paid separately include:
- Duty Tour Allowance (Estacode) - paid for official travel, significant for GL 15-17 and foreign assignments.
- Hazard allowance - for officers in high-risk roles (security, health, field operations).
- Shift allowance - for officers on shift duty.
- Entertainment allowance - for officers with representational duties.
- Duty allowance - for officers holding specific duty-bearing posts.
- Vehicle/transport allowance where not consolidated; senior officers (GL 15-17) get official vehicles.
The distinction between consolidated (inside CONPSS) and non-consolidated (paid separately) is a recurrent COMPRO question. As a rule: if the allowance is in the 2007 consolidation list above, it is consolidated; if it is duty-, hazard-, or shift-related, it is non-consolidated.
Statutory Deductions
Before take-home pay, the following are deducted from a federal civil servant's pay:
| Deduction | Rate | Authority |
|---|---|---|
| PAYE income tax | Progressive | Personal Income Tax Act |
| Pension contribution | 8% of emolument (employer 10%) | Contributory Pension Scheme, PRA 2014 |
| National Housing Fund | 2.5% of basic | NHF Act |
The Contributory Pension Scheme under the Pension Reform Act 2014 is the pensionability framework for federal civil servants and replaces the old defined-benefit scheme for officers who entered service after 2007. Transfer of service preserves pensionability, as noted in the preceding section.
Specialised Salary Structures
Core civil servants are on CONPSS, but specialised cadres have their own structures, also issued by the NSIWC:
- CONMESS - Consolidated Medical Salary Structure (doctors).
- CONHESS - Consolidated Health Salary Structure (other health workers).
- CONUASS - Consolidated University Academic Salary Structure (university academics).
These are mentioned in COMPRO to test whether candidates know that CONPSS does not blanket-cover every federal employee; para-statals, health, and academic staff are paid under separate instruments.
Harmonised Salary Structure (Historical)
Before CONPSS, the Harmonised Salary Structure (HARSS) of the early 2000s was the predecessor framework. It is now largely historical, but the term still appears in older circulars and some COMPRO reference lists. Where referenced, treat HARSS as the pre-CONPSS structure replaced by the 2007 consolidation.
Conditions of Service Generally
Beyond pay, the conditions of service for federal civil servants are governed by the PSR and include:
- Hours of work - standard official hours, typically Monday to Friday.
- Leave - annual, casual, sick, maternity, and study leave, each with PSR-prescribed limits.
- Disciplinary procedures - PSR Chapter 3, with penalties from warning to dismissal.
- Retirement - mandatory at age 60 or after 35 years of service, whichever comes first (PSR Rule 020806), with GL 17 and certain specialised officers under specific provisions.
- Pension and gratuity - under the Contributory Pension Scheme.
Quick Reference: Consolidated vs Non-Consolidated
| Consolidated (inside CONPSS) | Non-Consolidated (paid separately) |
|---|---|
| Basic, rent, transport, meal, utility, leave, furniture, domestic | Estacode, hazard, shift, entertainment, duty, vehicle |
Source Instruments to Cite
- CONPSS circulars - National Salaries, Incomes and Wages Commission (nsiwc.gov.ng).
- PSR 2021 (Revised) - Rules 020701, 020501-020506, 030301, 030428, 130132-130135.
- Pension Reform Act 2014 - for pension deductions and pensionability.
- Section 153(1)(d), 1999 Constitution (as amended) - FCSC mandate.
Which of the following allowances is correctly classified as NON-consolidated under CONPSS?
Which body is statutorily responsible for issuing and revising the Consolidated Public Service Salary Structure (CONPSS)?