ALLOWANCES - GENERAL

SECTION 1 - GENERAL

SECTION 2 - UNIFORM ALLOWANCE

SECTION 3 - RESETTLEMENT ALLOWANCE

SECTION 4 - TEACHING ALLOWANCE

SECTION 5 - WARM CLOTHING ALLOWANCE

SECTION 6 - OTHER ALLOWANCES

SECTION 1 – GENERAL

Allowances not a right

17101 - Nothing in these Rules shall give any officer a right to any of the allowances set out in this Chapter, the provisions of which may at any time be revoked, altered, added to or amended at the discretion of the Government.

SECTION 2 - UNIFORM ALLOWANCE

Eligibility

17201 - Uniform allowance at the rates set out hereunder is payable to senior officers on first appointment or promotion to the post listed here-under:

Post Amount of Allowance

Fire Officers 2400.00 per annum

SECTION 3 - RESETTLEMENT ALLOWANCE

Resettlement allowance previously known as disturbance allowance not an emolument

17301 - Resettlement allowance is granted in compensation for out- of-pocket expenses not covered by other regulations, but which are incurred by the officers in the course of transfer as defined in Rule 17302.

Definition of transfer

17302 - For the purpose of this Chapter "transfer" includes the following:

  1. transfer from one station to another during a tour of service;
  2. evacuation, on the instructions of the appropriate housing authority, from a Government quarter, of an officer allocated the quarter on other than a purely temporary basis, for the reason that the quarter is required for another office; provided that the officer thus forced to leave quarter is obliged thereby to move outside the residential area concerned. Any claim made under this sub-paragraph should be supported by a certificate from the appropriate housing authority to the effect that the move in respect of which a claim is made constitutes a move from one residential area to another at the instruction of the housing authority.

Not a right

17303 - Nothing in these rules shall give any officer a right to resettlement allowance and the provision of these rules may be revoked, altered, added to or amended at any time.

Rate of payment

17304 – Resettlement Allowance shall be paid at the rate of 5% of an officer's annual salary.

Not payable if transfer at officer’s own request

17305 – An officer whose transfer is at his own request shall be entitled to only transport allowance and not resettlement allowance.

SECTION 4-TEACHING ALLOWANCE

Part-time teaching allowance

17401 – The following rates of allowance are payable to teachers who teach/lecture on part-time basis:

Part-time Lecturer/Instructor (Members of Staff) = ₦200 per hour

Part-time Lecturer/Instructor (Outsider) = ₦250 per hour

Full time teaching allowance

17402 - Officers in the Professional, Administrative, Executive, Technological and Allied Cadres whose normal duties do not involve teaching but who are posted to full-time teaching in departmental/training institutions and other recognized institutions shall be paid an allowance of N1,200.00 per annum during the period of such postings.

House Master/Mistress allowance

17403 - A House Master/Mistress is eligible for master/mistress allowance at the rate of ₦200 per month.

Science/ Mathematics Teachers' allowance.

**17404 **- Science/Mathematics Teachers are eligible for a Science/Mathematics Teachers' Allowance at the rate of ₦250.00 per month.

Laboratory Attendants' allowance

17405 - Laboratory Attendants who in addition to their normal duties are required to work with their evening class section of the Institution shall be paid an allowance at the rate of N20 per day.

SECTION 5- WARM CLOTHING ALLOWANCE

Definitions

17501 - In this Section the word "officer" means a Nigerian Officer appointed to a senior or a junior post, but it does not include Government scholars and other persons awarded Government bursaries under the ministry of Education scholarship or training award scheme.

Eligibility

17502 - An officer who is required by Government to proceed to a foreign country on duty or on an approved course of instruction will be eligible for a warm clothing allowance of $360.000.

Exception

17503 - Warm clothing allowance is not payable to an officer under the following conditions:

  1. if the duty or course is undertaken during the period of the officer's normal vacation leave spent in a country with cold of temperate climate;
  2. if the duty or course is entered upon as a result of the officer's own application and is taken in conjunction with his normal vacation leave;
  3. if the duty or course which the officer is directed to undertake takes place earlier than three years from the date on which he last drew a warm clothing allowance.

SECTION 6 - OTHER ALLOWANCES

Meal subsidy

17601 - Meal subsidy shall be paid to all officers on Grade Levels 01-16 above at the following rate:

GL. 01 – 06 = ₦400 per month

GL. 07 – 10 = ₦600 per month

GL. 12 – 14 = ₦800 per month

GL. 15 – 16 = ₦900 per month

Entertainment allowance

17602 - Entertainment allowance shall be paid to officers on GL.15 and above at the following rate:

GL. 15-16 = ₦600.00 per month

Utility allowance

17603 – Utility allowance shall be paid to all categories of officers at the following rates:

GL.01 – 06 = ₦200.00 per month

GL.07 – 10 = ₦400.00 per month

GL.12 – 14 = ₦600.00 per month

GL.15 – 16 = ₦900.00 per month

Rent subsidy

17604 –

  1. Officers who are not living in Government quarters are entitled to monthly rent subsidy at the rate of 20% of monthly basic subsidy.
  2. Officers who live in Government quarters or who are provided with residential accommodation at Government expense are not entitled to rent subsidy. However, the applicable rent subsidy will be used in calculating their retirement benefits.

Books/projects allowance

**17605 **- Books/Projects allowances for Officers attending various courses at the Federal Training Centers, Treasury Schools and Universities in Nigeria shall be paid as follows:

Course/Projects Allowance

  1. Certificate and National Diploma courses = ₦5,000.00
  2. HND and First Degree courses = ₦6,000.00
  3. Masters and Ph.D course = ₦8,000.00

Non-accident bonus

**17606 — **Non-Accident Bonus shall be paid to Motor Drivers, Driver/Mechanics and Plant Operators not involved in any accident during a period of one year, at the rate of ₦1,500 per annum.

Full record of all accidents

17607 - Officers in charge of Transport shall keep a full record of all accidents in which drivers are involved whether or not they are at fault.

Forfeiture of bonus

17608 - Drivers who are at fault will forfeit the bonus.

When payable

17609 - The bonus is payable only in December on the strength of a Non Accident Bonus Certificate to be issued by the Officer-in-charge payable of Transport.

Domestic servants of officers

17610 –

  1. Officers on GL. 16 are entitled to two domestic Servants on GL. 03 step 8.
  2. Officers on GL.15 are entitled to one domestic servant on GL.03 step 8.

Salaries of domestic servants

**17611 **- The salaries of domestic servants shall be paid as personal Salaries of allowance to the entitled officers.

Responsibility Allowance for confidential secretaries

17612 –

  1. Responsibility Allowance shall be paid to chief confidential Secretaries serving the Governor, the Deputy Governor, the Chief Judge of the State, the President Customary Court of Appeal, the Secretary to the State Government and the State Head of Service at the rate of N6000 per annum.
  2. The allowance shall be paid to Chief Confidential Secretaries attached to Commissioners, Chairman Civil Service Commission, Chairman Local Government Service Commission and Permanent Secretaries at the rate of ₦5,000 per annum.

Shift duty allowance

17613 - Officers who perform shift duties and not health professionals shall be paid shift duty allowance at the rate of 12.5 percent of their monthly salaries.