U N I T E D

N A T I O N S

N A T I O N S

U N I E S

Abuja/Lagos (Nigeria)
General Service Category - Annual Salaries and Allowances
(In Naira) a/
Effective 1 July 2012
S
Level

II

III

IV

T
V

P
VI

S
VII

VIII

IX

XI b/

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

2139120
2139126
1732687
1732687
0

2234185
2234182
1809690
1809690
0

2329251
2329253
1886693
1886693
0

2424316
2424310
1963696
1963696
0

2519381
2519381
2040699
2040699
0

2614447
2614451
2117702
2117702
0

2709512
2709507
2194705
2194705
0

2804578
2804578
2271708
2271708
0

2899643
2899648
2348711
2348711
0

2994709
2994706
2425714
2425714
0

3090282
3089775
2502717
2502717
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

2887746
2887746
2339074
2339074
0

3016100
3016102
2443041
2443041
0

3147803
3144458
2547008
2547008
0

3282825
3272814
2650975
2650975
0

3417847
3401157
2754942
2754942
0

3552869
3529513
2858909
2858909
0

3687891
3657868
2962876
2962876
0

3822913
3786224
3066843
3066843
0

3957935
3914580
3170810
3170810
0

4092957
4042936
3274777
3274777
0

4227979
4171291
3378744
3378744
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

3941006
3898490
3157775
3157775
0

4123278
4071760
3298124
3298124
0

4305549
4245030
3438473
3438473
0

4487821
4418300
3578822
3578822
0

4670092
4591570
3719171
3719171
0

4852364
4764840
3859520
3859520
0

5034635
4938109
3999869
3999869
0

5216906
5111380
4140218
4140218
0

5399178
5287875
4280567
4280567
0

5581449
5470147
4420916
4420916
0

5763721
5652418
4561265
4561265
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

5253323
5146005
4168259
4168259
0

5493925
5382621
4353522
4353522
0

5734526
5623229
4538785
4538785
0

5975127
5863825
4724048
4724048
0

6217988
6104434
4909311
4909311
0

6468343
6345030
5094574
5094574
0

6718699
6585625
5279837
5279837
0

6969054
6826233
5465100
5465100
0

7219409
7066829
5650363
5650363
0

7469765
7307438
5835626
5835626
0

7720120
7548034
6020889
6020889
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

6455815
6332984
5085303
5085303
0

6761239
6626506
5311317
5311317
0

7066664
6920029
5537331
5537331
0

7372088
7213565
5763345
5763345
0

7677512
7507087
5989359
5989359
0

7982936
7800609
6215373
6215373
0

8288361
8094131
6441387
6441387
0

8593785
8387666
6667401
6667401
0

8899209
8681188
6893415
6893415
0

9204634
8974711
7119429
7119429
0

9529628
9268233
7345443
7345443
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

7967622
7785897
6204040
6204040
0

8340246
8144001
6479782
6479782
0

8712870
8502104
6755524
6755524
0

9085495
8860221
7031266
7031266
0

9473925
9218324
7307008
7307008
0

9873551
9576428
7582750
7582750
0

10273177
9934531
7858492
7858492
0

10672803
10292635
8134234
8134234
0

11072429
10659076
8409976
8409976
0

11472055
11031708
8685718
8685718
0

11871681
11404328
8961460
8961460
0

(Gross)
(Gross Pens.)
(Total Net)
(Net Pens.)
(NPC)

9763684
9477975
7506942
7506942
0

10247216
9911274
7840579
7840579
0

10730748
10344560
8174216
8174216
0

11214280
10791347
8507853
8507853
0

11697812
11242205
8841490
8841490
0

12181343
11693076
9175127
9175127
0

12664875
12143934
9508764
9508764
0

13148407
12594793
9842401
9842401
0

13631939
13045651
10176038
10176038
0

14115471
13496509
10509675
10509675
0

14599003
13947369
10843312
10843312
0

Revision 44
Sep-12
Page 1

Abuja/Lagos (Nigeria)
DEPENDENCY ALLOWANCES:

LANGUAGE ALLOWANCES (to be included in pensionable remuneration):

Child

Naira 157,200 net per annum child, subject to a

maximum of six children.

Dependent spouse

Naira 624 net per annum (payable to eligible

staff on board and already in receipt of amount
prior to 1 January 2011).

First language
Second language

Naira 1,500 net per annum (payable to eligible

staff on board and already in receipt of amount
prior to 1 July 2006).
Naira 6,192 net per annum (payable to eligible
staff on board and already in receipt of amount
prior to 1 November 1999).

Note:

The scale is based on a common workweek of 40 hours for levels G-1 to G-3 and 37.5 hours for other levels.

a/

Staff assessment is calculated on the basis of the 36-month average of Naira 154 to US$ 1.00.
The official United Nations exchange rate for a given month will continue to be used for operational and Pension Fund purposes.

b/

Long-service step:
The qualifying criteria for in-grade increases to the long-service step are as follows:
(a) The staff member should have had at least 20 years of service within the United Nations
Common System and five years of service at the top regular step of the current grade.
(b) The staff member's service should have been satisfactory.

Gross:

Gross salaries have been derived through the application of staff assessment to Total Net salaries.
Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever UN salaries are taxed.

Gross Pens.:

Gross Pensionable salaries have been derived through application of staff assessment to Net Pensionable salaries.
Gross Pensionable is the basis for determining Pension Fund contributions under Article 25 of UNJSPF Regulations and for determining Pension benefits.

Total Net:

Total net remuneration is the sum of the non-pensionable component and the net pensionable salary.

Net Pens.:

Net Pensionable is that part of net salary which is used to derive to the Gross Pensionable Salary.
Net Pensionable salary is the Total Net salary less the Non-pensionable component, i.e. 100 per cent of total net salaries.

NPC:

Non-Pensionable Component is that part of net salary excluded from application of staff assessment in determination of the Gross Pensionable salary.
The Non-Pensionable Component has been established at 0 percent.

Revision 44
Sep-12
Page 2

Naira 254,268 net per annum.

Naira 127,134 net per annum.

A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
C
D
T

Country
Duty station
code
digit
Category
321
0 GS
1
11 1G
1
11 1GP
1
11 1TN
1
11 1NP
1
11 1PC
2
11 1G
2
11 1GP
2
11 1TN
2
11 1NP
2
11 1PC
3
11 1G
3
11 1GP
3
11 1TN
3
11 1NP
3
11 1PC
4
11 1G
4
11 1GP
4
11 1TN
4
11 1NP
4
11 1PC
5
11 1G
5
11 1GP
5
11 1TN
5
11 1NP
5
11 1PC
6
11 1G
6
11 1GP
6
11 1TN
6
11 1NP
6
11 1PC
7
11 1G
7
11 1GP
7
11 1TN
7
11 1NP
7
11 1PC
0 #REF!
#REF!
0
0

Lagos
2139120 2234185 2329251
2139126 2234182 2329253
1732687 1809690 1886693
1732687 1809690 1886693
0
0
0
2887746 3016100 3147803
2887746 3016102 3144458
2339074 2443041 2547008
2339074 2443041 2547008
0
0
0
3941006 4123278 4305549
3898490 4071760 4245030
3157775 3298124 3438473
3157775 3298124 3438473
0
0
0
5253323 5493925 5734526
5146005 5382621 5623229
4168259 4353522 4538785
4168259 4353522 4538785
0
0
0
6455815 6761239 7066664
6332984 6626506 6920029
5085303 5311317 5537331
5085303 5311317 5537331
0
0
0
7967622 8340246 8712870
7785897 8144001 8502104
6204040 6479782 6755524
6204040 6479782 6755524
0
0
0
9763684 10247216 10730748
9477975 9911274 10344560
7506942 7840579 8174216
7506942 7840579 8174216
0
0
0
01072012
0

Effective
date of
scale
01072012
2424316 2519381
2424310 2519381
1963696 2040699
1963696 2040699
0
0
3282825 3417847
3272814 3401157
2650975 2754942
2650975 2754942
0
0
4487821 4670092
4418300 4591570
3578822 3719171
3578822 3719171
0
0
5975127 6217988
5863825 6104434
4724048 4909311
4724048 4909311
0
0
7372088 7677512
7213565 7507087
5763345 5989359
5763345 5989359
0
0
9085495 9473925
8860221 9218324
7031266 7307008
7031266 7307008
0
0
11214280 11697812
10791347 11242205
8507853 8841490
8507853 8841490
0
0
1

Scale
expressed
Number of
in '000
records
0
2614447 2709512 2804578 2899643 2994709 3090282
2614451 2709507 2804578 2899648 2994706 3089775
2117702 2194705 2271708 2348711 2425714 2502717
2117702 2194705 2271708 2348711 2425714 2502717
0
0
0
0
0
0
3552869 3687891 3822913 3957935 4092957 4227979
3529513 3657868 3786224 3914580 4042936 4171291
2858909 2962876 3066843 3170810 3274777 3378744
2858909 2962876 3066843 3170810 3274777 3378744
0
0
0
0
0
0
4852364 5034635 5216906 5399178 5581449 5763721
4764840 4938109 5111380 5287875 5470147 5652418
3859520 3999869 4140218 4280567 4420916 4561265
3859520 3999869 4140218 4280567 4420916 4561265
0
0
0
0
0
0
6468343 6718699 6969054 7219409 7469765 7720120
6345030 6585625 6826233 7066829 7307438 7548034
5094574 5279837 5465100 5650363 5835626 6020889
5094574 5279837 5465100 5650363 5835626 6020889
0
0
0
0
0
0
7982936 8288361 8593785 8899209 9204634 9529628
7800609 8094131 8387666 8681188 8974711 9268233
6215373 6441387 6667401 6893415 7119429 7345443
6215373 6441387 6667401 6893415 7119429 7345443
0
0
0
0
0
0
9873551 10273177 10672803 11072429 11472055 11871681
9576428 9934531 10292635 10659076 11031708 11404328
7582750 7858492 8134234 8409976 8685718 8961460
7582750 7858492 8134234 8409976 8685718 8961460
0
0
0
0
0
0
12181343 12664875 13148407 13631939 14115471 14599003
11693076 12143934 12594793 13045651 13496509 13947369
9175127 9508764 9842401 10176038 10509675 10843312
9175127 9508764 9842401 10176038 10509675 10843312
0
0
0
0
0
0
01072012

A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
C
D
T

Country
Duty station
code
digit
Category
321
0 GS
1
11 1G
1
11 1GP
1
11 1TN
1
11 1NP
1
11 1PC
2
11 1G
2
11 1GP
2
11 1TN
2
11 1NP
2
11 1PC
3
11 1G
3
11 1GP
3
11 1TN
3
11 1NP
3
11 1PC
4
11 1G
4
11 1GP
4
11 1TN
4
11 1NP
4
11 1PC
5
11 1G
5
11 1GP
5
11 1TN
5
11 1NP
5
11 1PC
6
11 1G
6
11 1GP
6
11 1TN
6
11 1NP
6
11 1PC
7
11 1G
7
11 1GP
7
11 1TN
7
11 1NP
7
11 1PC
0 #REF!
#REF!
0
0

Lagos
178260
178261
144391
144391
0
240646
240646
194923
194923
0
328417
324874
263148
263148
0
437777
428834
347355
347355
0
537985
527749
423775
423775
0
663969
648825
517003
517003
0
813640
789831
625579
625579
0
01072012
0

186182
186182
150808
150808
0
251342
251342
203587
203587
0
343607
339313
274844
274844
0
457827
448552
362794
362794
0
563437
552209
442610
442610
0
695021
678667
539982
539982
0
853935
825940
653382
653382
0

194104
194104
157224
157224
0
262317
262038
212251
212251
0
358796
353753
286539
286539
0
477877
468602
378232
378232
0
588889
576669
461444
461444
0
726073
708509
562960
562960
0
894229
862047
681185
681185
0

Effective
date of
scale
01072012
202026
202026
163641
163641
0
273569
272735
220915
220915
0
373985
368192
298235
298235
0
497927
488652
393671
393671
0
614341
601130
480279
480279
0
757125
738352
585939
585939
0
934523
899279
708988
708988
0
1

209948
209948
170058
170058
0
284821
283430
229579
229579
0
389174
382631
309931
309931
0
518166
508703
409109
409109
0
639793
625591
499113
499113
0
789494
768194
608917
608917
0
974818
936850
736791
736791
0

Scale
expressed
in '000
0
217871
217871
176475
176475
0
296072
294126
238242
238242
0
404364
397070
321627
321627
0
539029
528753
424548
424548
0
665245
650051
517948
517948
0
822796
798036
631896
631896
0
1015112
974423
764594
764594
0
01072012

12
Number of
records
225793
225792
182892
182892
0
307324
304822
246906
246906
0
419553
411509
333322
333322
0
559892
548802
439986
439986
0
690697
674511
536782
536782
0
856098
827878
654874
654874
0
1055406
1011995
792397
792397
0

233715
233715
189309
189309
0
318576
315519
255570
255570
0
434742
425948
345018
345018
0
580755
568853
455425
455425
0
716149
698972
555617
555617
0
889400
857720
677853
677853
0
1095701
1049566
820200
820200
0

241637
241637
195726
195726
0
329828
326215
264234
264234
0
449932
440656
356714
356714
0
601617
588902
470864
470864
0
741601
723432
574451
574451
0
922702
888256
700831
700831
0
1135995
1087138
848003
848003
0

249559
249559
202143
202143
0
341080
336911
272898
272898
0
465121
455846
368410
368410
0
622480
608953
486302
486302
0
767053
747893
593286
593286
0
956005
919309
723810
723810
0
1176289
1124709
875806
875806
0

257524
257481
208560
208560
0
352332
347608
281562
281562
0
480310
471035
380105
380105
0
643343
629003
501741
501741
0
794136
772353
612120
612120
0
989307
950361
746788
746788
0
1216584
1162281
903609
903609
0