Section 2.2: Allowances, Benefits, and Medical Services

Key Takeaways

  • Duty Tour Allowance (DTA) covers lodging and boarding during official domestic assignments, paid according to Grade Level.
  • Estacode is the foreign currency equivalent of DTA, subject to supplementation rules if travel is sponsored.
  • A Medical Board of at least three registered medical practitioners is triggered by 6 months of continuous sick leave or 42 days of recurrent absence.
  • Overseas medical treatment is strictly approved by the Head of Civil Service of the Federation (HCSF) only when local public health capacity is fully exhausted.
Last updated: July 2026

Allowances, Benefits, and Medical Services in the Civil Service

Under the Nigerian Public Service Rules (PSR), allowances and benefits are structured payments designed to facilitate the smooth execution of public duties and support officers' welfare. These payments are not part of an officer's basic salary; they are regulatory compensations for specific duties, travel, or hardships. The administration of allowances is overseen by the National Salaries, Incomes and Wages Commission (NSIWC) and implemented through Chapter 14 of the PSR, supplemented by periodic circulars from the Office of the Head of the Civil Service of the Federation (OHCSF).

Section 2.2.1: Duty Tour Allowance (DTA) and Estacode

When a public officer is required to travel on official duty within Nigeria, they are entitled to Duty Tour Allowance (DTA). DTA is designed to cover the cost of boarding, lodging, and local running expenses at the travel destination. It is paid as a daily flat rate based on the officer's Grade Level (GL).

  • Nature of DTA: DTA is not an entitlement or an emolument. It is a reimbursable or pre-paid facilitation allowance for official travel authorized in writing by the Accounting Officer (Permanent Secretary or Director-General) of the MDA.
  • DTA for Training: Under recent circulars, officers participating in mandatory training programs at designated civil service training institutions—such as the Public Service Institute of Nigeria (PSIN), the Administrative Staff College of Nigeria (ASCON), or the Federal Training Centres (FTCs)—are entitled to 100% of their DTA rate, regardless of whether the training is held at their home station or away.

The DTA rates in the Nigerian Civil Service are classified by officer rank: Group A (Permanent Secretaries, Directors-General) receives the highest rate, Group B (Directors, GL 17) receives a slightly lower rate, followed by Group C (GL 15-16), Group D (GL 12-14), Group E (GL 07-10), and Group F (GL 06 and below). Under the recent updates, the rates range from N5,000 per night for junior officers to N20,000-N35,000 per night for director-level officers, and up to N70,000 or more for top-level executives.

Estacode Allowance

Estacode is the international equivalent of DTA. It is paid in foreign currency (typically US Dollars) to officers traveling outside Nigeria on approved official assignments. Estacode rates are also structured by Grade Level and are divided into different country categories based on the cost of living.

  • Estacode Supplementation: If a foreign government or donor agency sponsors an officer's travel and covers their accommodation or meals, the officer is not entitled to full Estacode. Instead, they receive Estacode Supplementation (typically 10% to 50% of the standard rate) to cover incidentals, as detailed in PSR 140204.

Estacode rates are also divided into categories: Category A (Ministers, Permanent Secretaries) receives up to $900 per night, Category B (GL 15-17) receives up to $600 per night, and Category C (GL 07-14) receives up to $400 per night depending on the destination.

Section 2.2.2: Transport, Posting, and Welfare Allowances

In addition to travel allowances, the PSR outlines several transactional benefits to support officers during transfers, postings, and special duties:

  1. Kilometer Allowance: Paid to officers who use their private vehicles for official government duties with prior written approval from their supervisor. The rate is calculated per kilometer traveled.
  2. Posting and Transfer Allowance (Resettlement/Disengagement): When an officer is officially transferred from one station to another, the government covers the transport cost for the officer, their spouse, and up to four children. They also receive a disturbance allowance to cover the incidental costs of setting up a new home.
  3. Warm Clothing Allowance: Paid to officers posted to Nigerian diplomatic missions in temperate climates or selected for overseas courses of instruction lasting more than six months in cold countries. It is a flat rate paid to help officers purchase suitable clothing for winter climates, currently set at $1,500 (or equivalent in GBP) paid once every five years.
  4. Local Running Transport Allowance: A monthly allowance paid to officers on certain cadres to cover routine local movement within their home station.

Section 2.2.3: Medical Services and Government Healthcare (NHIA)

Public servants and their immediate families (spouse and up to four children under 18) are entitled to comprehensive healthcare services. This is primarily delivered through the National Health Insurance Authority (NHIA) scheme, which provides subsidized medical care at accredited public and private healthcare facilities.

Emergency Treatment in Private Facilities

Under the PSR, public servants must utilize government-owned hospitals for their medical needs. However, in emergency situations where a government hospital is inaccessible, an officer may be admitted to an accredited private facility. To qualify for government reimbursement of these medical bills, the officer or their family must notify their department within 24 hours of admission. The officer must also be transferred to a government hospital as soon as they are stabilized, upon the recommendation of the managing consultant.

Section 2.2.4: Medical Boards (PSR 100208)

A Medical Board is an official panel of at least three registered medical practitioners appointed by the Director-General/Permanent Secretary of the Federal Ministry of Health or the Head of Service. The primary role of a Medical Board is to evaluate an officer's physical or mental capacity to perform their duties. A Medical Board is triggered under the following circumstances:

  • Continuous Absence: When an officer has been on continuous sick leave for six months (180 days).
  • Frequent Short Absences: When an officer's aggregate sick leave exceeds 42 days within a single leave year without a clear diagnosis.
  • Suspected Incapacity: When a department head observes that an officer is unable to perform their duties due to obvious mental or physical deterioration.

If the Medical Board finds the officer permanently unfit for service, they recommend invalidation from service (medical retirement), which initiates their retirement process with full benefits under the Pension Reform Act.

Section 2.2.5: Overseas Medical Treatment

Government funding for medical treatment outside Nigeria is strictly regulated and is never an automatic right. It is governed by a rigorous approval process:

  1. Exhaustion of Local Capacity: Overseas medical treatment is only approved if the Federal Ministry of Health certifies that the required medical expertise or equipment is unavailable in any public hospital in Nigeria.
  2. Medical Report: A consultant's report from a tertiary public health institution must be submitted, justifying the need for foreign treatment.
  3. Approval Authority: Final approval must be granted by the Head of the Civil Service of the Federation (HCSF), upon the recommendation of the Permanent Secretary of Health.
  4. Diplomatic Oversight: The Nigerian Mission in the host country must monitor the officer's treatment and verify all medical bills before government payment is made.
  5. Spousal Companion: In exceptional, life-threatening cases, the HCSF may approve for a spouse or relative to accompany the officer at government expense.

Table: Allowance Types and Key Rules

Allowance / ServicePrimary PurposeFrequency / TriggerApproval Authority
Duty Tour Allowance (DTA)Local travel expensesPer night of official tour within NigeriaAccounting Officer (Permanent Secretary)
EstacodeForeign travel expensesPer night of official duty abroadHead of Civil Service of the Federation (HCSF)
Warm Clothing AllowanceRelocation to cold climateOnce every 5 years for temperate postingsPermanent Secretary / Minister
Medical BoardFitness-for-duty evaluation6 months continuous sick leave or 42 days recurrentFMS/Permanent Secretary of Health
Overseas Medical TreatmentSpecialized foreign healthcareLocal capacity exhausted; certified by health boardHCSF upon Health Ministry recommendation
Test Your Knowledge

Under the Nigerian Public Service Rules (PSR), what is the foreign travel equivalent of the Duty Tour Allowance (DTA), paid to officers on official assignments outside the country?

A
B
C
D
Test Your Knowledge

An officer has been on sick leave for several months. At what point does the Public Service Rules require the Permanent Secretary to convene a Medical Board to evaluate the officer's fitness to continue in service?

A
B
C
D
Test Your Knowledge

Under what condition can a public officer receive government funding for medical treatment overseas?

A
B
C
D