Pay rates for civilian and military personnel are determined by the Council of Ministers. The pay rates for the military personnel are set by the Decision of the Council of Ministers and therefore are made public. The first Decision was adopted in 2003 [1]. The current Decision was adopted in 2010. The Decision describes in detail, payment by rank and profession specialities within the armed forces [2].
The pay rates, for the civilian personnel in the MoD and the armed forces who are hired under the Law on Civil Servants [3], are defined following the Decision of Council of Ministers adopted in 2017 [4]. The documents defining the pay rates are open to the public and appear on the MoD website [5].

Civilian personnel are not entitled to receive allowances.
Various allowances paid to the military personnel for housing rent, alimentation, medical treatment, etc, are defined by the Council of Ministers [1, 2, 3, 4, 5, 6, 7]. The documents defining the allowances paid to the military personnel for housing rent, alimentation, medical treatment, etc. are open to the public and appear in the MoD website [8].

No specific information on the pay rates could be found.

The 2006 Statute of Military Personnel provides some information on the remuneration of soldiers, but it is general and does not outline any specific rates. According to Art. 52, members of the armed forces are entitled to remuneration consisting of a salary, which is fixed according to rank, seniority in rank and service. The article also says that benefits are fixed by regulations. However, no reference to another regulation/law/order could be found in the statute, which could lead to an openly published table of pay rates (1). There also is the Code for Military Pensions, but it also does not provide any information on exact rates (4). Also, no information could be found in the military magazine (5).

Art. 52 also says that any general measure affecting the remuneration of civil servants shall be extended to military personnel. Yet, these measures are “subject to the necessary adjustments” (Art. 52). Presidential Decree No. 07-304 (2007) outlines the salary index grid and the compensation scheme for civil servants. It lists different categories and echelons of the enumerations for civil officers; no specific pay rates are given. The decree does not make any reference to the defence sector. It might be possible that it applies to civilians working in the defence sector, but there is no clear evidence of that (2). According to information from the Ministry of Finance on the evolution of the compensation system for civil servants, there has been no change in recent years (3), which could have likewise had an impact on the remuneration of the military personnel, according to Art. 52 mentioned above.

No specific information on allowances could be found during the research.

Art. 52 of the Statute of Military Personnel only says that allowances are related to the nature of the function performed and particular constraints, such as place of assignment and the risks associated with it (1). If a member of the armed forces is suspended for serious misconduct, pending a final decision on his case, he shall continue to receive his pay, but he should not receive the allowances inherent in the performance of his duties (2). Allowances and full salary are also paid for a period of twelve months when soldiers are preparing to return to civilian life (3). There is also the Code for Military Pensions, but it does not provide any information on exact rates (4). Furthermore, no information could be found in the military magazine (6).

The only other information with regards to benefits in the armed forces that could be found is from a newspaper report indicating that the Ministry of Defence had raised the values of loans for military personnel to acquire apartments in 2016 (5).

Pay scales for public servants, including the military, are approved by presidential decree and published in the official gazette. The last updated pay scales were published in June of 2017 (before that in 2014), including personnel of the armed forces, Ministry of Interior, and domestic and external intelligence services [1]. Salary scales include brackets for all ranks. No indications are provided on how individual pay is calculated, and allowances are listed in summary form for senior officials only.

Pay scales published in the official gazette include allowances only in summary form and for senior officials only (see 39A).

At this point it is also possible to differentiate between civil and military personnel. While the first salary scales are published on the website of the Ministry of Defence and also (more up-to-date) in the National Public Employment System (SINEP), military personnel must resort to the administrative resolutions that establish it. The differences remain as long as civil employment is within the framework of public employment and has a collective bargaining agreement that annually negotiates its increases and scales. While military personnel (and also security forces) are defined in the national budget and the increases are the power of the executive branch. Thus, the scales for civilian personnel are broken down by item (permanent plant, transitory plant, and body of government administrators), composition (basic and remuneration unit values), level and additional grade. [1] [2] Regarding military personnel, the scale is known through the last joint administrative decision of the Ministry of Defence and the Ministry of Finance of 2019, but these are not usually published on the official sites of the Ministry of Defence or the different Forces. [3] In addition, there is now an Integrated Public Employment and Wage Information Base in the National Public Sector (BIEP) of the Ministry of Modernisation, as a single official source that contains human capital information that composes and provides services in the Entities and Jurisdictions included in the scope of the Financial Administration and Control Systems of the National Public Sector. It offers statistical reports and a people search system, but no access to payrolls or full scales. [4] [5] [6]

Both civilian and military personnel salaries are made up of allowances that are not contemplated within the “monthly credit.” Certain assignments by “destination,” “housing,” supplements for greater responsibility, etc. tend to have a discretionary component, since while some are established in a general manner for all, others remain at the discretion of the chief officers in charge of destination. [1] [2] In the case of civilian personnel, there are the remuneration units that CIPPEC in its 2018 report defines as “monetary complements,” which the Superior Authorities have to “arbitrarily assign and for different reasons to people who carry out their activities under the ministerial orbit.” [3] In this regard, although the value of the remuneration unit is known, the criteria for receiving it are not published openly. In the case of the salary composition of the military, there are non-remunerative amounts that are part of the monthly credit but do not impact the calculation of retirements, for example. This has led to numerous claims before the courts. [4] [5] [6] In addition, other contracting modalities are added that are not regulated under the public employment law, such as the hiring of monotributist and technical assistance by outsourcing agreements (for example with universities), of which the official information is practically null. [7]

The overall payment system both for civilians and military personnel is regulated through the Law on State Officials Payment and a range of government decrees. Thus, the Law outlines the means and measures applied while calculating wages for civil and military positions depending on rungs, classes, etc. Article 5 of the law provides that the wages of state officials are approved in the yearly budget. The basic wage cannot be less than 80% of the monthly minimal nominal wage rate and cannot exceed 120% of the latter. It can also not be less than in the previous year. The overall wage is calculated based on the minimum wage rate for a particular position time the coefficient for that particular position plus allowances and other supplementary financial means as provided by the Law and other normative acts [1].
The Appendix 3 of the above law separately presents the ratios of pay for military posts by rank. The rates of pay for civil, political or discretionary positions are also set out in Annexes 1 and 2 of this law. Since the base salary of each year is approved by the state budget of each year, any interested person may multiply the base salary by the published coefficients by the positions and titles in the above law and receive the exact amount of the salary. The remuneration rates for public servants of technical service have been approved by the decree 737-N of July 3 2014, which is also public.[2, 3].

The Law on State Officials Payment regulates the allowances both for military and civil personnel. Article 16 of the law states that the allowances are calculated based on the basic wage times the coefficient for a particular rank. The lists of coefficients for each state institution are provided in the law as annexes, in the case of the defence sector staff its Annex 3 of the law [1]. There is also Decree 712-ն that provides an additional regulation to the allowances of the military staff of the MoD. The decree carefully defines all those cases when additional allowances are to be calculated to the basic wage of the military staff [2].

Pay rates for personnel are available and accessible in plain language online. The Pay and Conditions Manual (PACMAN) consolidates all legislation, policy, and regulations on pay, allowances, bonuses, and other forms of benefits for Australian Defence Force (ADF) military personnel [1]. Defence also releases a ADF Member’s Guide to PACMAN which explains the rules on renumeration in plain language [2]. Pay rates for civilian Defence Public Servants [3], disaggregated by seniority level, and military ADF personnel [4], disaggregated by rank, are laid out in publicly available and easy to read charts, as well.

Allowances, bonuses, and other forms of benefits are available and accessible online. The Pay and Conditions Manual (PACMAN) consolidates all legislation, policy, and regulations on pay, allowances, bonuses, and other forms of benefits for Australian Defence Force (ADF) military personnel [1]. Chapter 4 of PACMAN covers allowances and reimbursements, including criteria for eligibility and calculation methods [2], and other chapters cover other special benefits. Allowances and reimbursements for civilian Defence Public Servants are outlined in the Defence Enterprise Agreement [3], supplemented with some policy documents linked from the Enterprise Agreement and available online. A recent performance audit on Defence travel allowances by the Australian National Audit Office revealed shortcomings in the administration of and public guidance on travel allowances, saying: “Defence’s collection of policies, procedures and guidance on travel allowances is fragmented and spread across multiple documents, tools and intranet pages,” including information on eligibility and calculation methods [4].

According to the Law on the Status of Military Servants (1) depending on the conditions of military service, speciality, military occupation, military rank and military service, military servants have the right to receive money from the state (Article 10.2). Pay rates are not available to the public. It is not a military secret, but it is impossible to get information from the Ministry of Defence on the subject. The public can access information on any increases to pay rates of the military from the president’s decrees. In 2013, 2016 and 2018 the pay rates for military servicemen and civilians increased three times, each time by ten per cent (2, 3, 4). In June 2019, the pay rates for military servicemen and civilians have increased forty per cent (5).

No information on allowances is available publicly.

There are no details on the rate and amount of allowances [1, 2]. An extensive search on the internet of laws, websites, and possible forums revealed no information about payments and rates.

Based on sources and interviews conducted, there is no data available. Researchers and journalists struggle to find information available online. Sources state that there is no information available on allowance and rates. There are no any details, internally or publicly available on this subject. The only unit and department with that information is the financial/salary department [1, 2].

The existing 8th national pay scale for both civil and military officers and employees was approved by the Cabinet on September 7, 2015 [1]. This pay scale was recommended by the Pay Commission, reviewed by a Cabinet Committee and endorsed by the Prime Minister. All public salaries, established under the Services (Reorganisation and Conditions) Act, 1975, are published through gazette notifications and available to the public [2]. The pay rates for military personnel are not disaggregated by rank, but rather by seniority of position. For example, a Lieutenant General is equivalent to a Senior Secretary of a Ministry and entitled to the salary, benefits and allowances contained in the Grade 1 pay scale.

Allowances for all civilian and military personnel are published, however, calculation methods are determined by the respective accounts office, as per the guidelines of the Ministry of Finance [1].

Extensive information on pay rates is available on a number of websites. First, the Ministry of Defence websites publishes a general overview of basic pay rates for a number of ranks which are very much recruitment-oriented [1].

Secondly, the union for civilian and military defence personnel (‘Vakbond voor buger en militair defensiepersoneel’) provides detailed tables of pay rate per rank and year of service, including bonuses [2].

Third, the union for the whole government, the ACV Public Services (‘ACV Openbare Diensten’) published a report in 2019 on pay rates, elaborating on current pay rates, providing context, discussing the evolution over time and comparing wages in the defence and private sectors [3].

Last but not least, the Royal Decree on military pay rates is also publicly available and stipulates the financial calulations of pay rate depending on rank, years of service and bonuses [4].

Allowances for civilian and military personnel are published openly. First, the union for civilian and military defence personnel (‘Vakbond voor buger en militair defensiepersoneel’) provides detailed tables of pay rate per rank and year of service, including bonuses [1].

Second, the union for the whole government, the ACV Public Services (‘ACV Openbare Diensten’) published a report in 2019 on pay rates, elaborating on current pay rates, providing context, discussing the evolution over time and comparing wages in the defence and private sectors [2]. Third, the Royal Decree on military pay rates is also publicly available and stipulates eligibility and the financial calulations of pay rate depending on rank, years of service and bonuses [3].

Pay rates for civilian and military personnel are designated in the Law on Salaries and Allowances in the institutions in Bosnia and Herzegovina [1, 2]. The law is publicly available. The law defines pay grades and the coefficient for military and civilian personnel, while the base for calculation of the salary is defined by a separate decision on the amount of the base salary for employees in the institutions of Bosnia and Herzegovina [1]. Pay rates and allowances for the Ministry of Defence (MoD) and the Armed Forces of Bosnia and Herzegovina are published as a budget item in the Law on Budget of BiH Institutions and International Obligations, and it is available to the public [3]. Also, the latest report on budget spending for 2016 by the MoD summarised information on pay rates and allowances it is publicly available [4].

Special allowances for military personnel are defined by the Law on Salaries and Allowances in the institutions in Bosnia and Herzegovina [1]. The law defines pay grades and coefficients for military and civilian personnel. The base calculation of the salary is defined through a separate decision on the amount of the base salary for employees in the institutions of Bosnia and Herzegovina [2]. The last decision adopted by the Council of the Ministers of BiH was in 2018. The total amount of pay rates and allowances for the MoD and the AFBiH is published as a budget item in the Law on Budget of Bosnia and Herzegovina Institutions and International Obligations and is available to the public. In the latest report on budget spending in 2016, the MoD summarised information on pay rates and allowances [3].

General information on the salary grades of civil servants is available [1]. However, no specific grades for military personnel are publicly available. A 2019 White Paper on Public Service Management provides details on increases in salary grades for 2019/2020 and indicates that this applies to all public servants, including the Commander of the BDF and members of the Directorate of Intelligence and Security Services (DISS) [2]. This is understood to apply to both civilian and military personnel. In one report, it was stated that in BDF diploma holders, who have been occupying ranks of lance corporals, can now also progress as high as D3 salary scale (P5,026-P16,326); which is equivalent to the rank of a major in the army, while keeping their junior ranks. Col Dikole said certificate holders’ entry level is now B2 scale, which is (P3,372-P4,044) a month up to C2 level (P8,041-P9,237) [3]. The lowest entry will now be a B3 (P2,808-3,358), also up to the C2 level [3]. However, for diploma holders, also known as the technical model in the BDF, their entry-level will now be C4/C3- moving up to D3 or from P6,232-P7,448 (C3) range to P14,788-P16,326 (D3 scale), while degree holders can progress without limit. However, some degree holders in the army have denied this, saying there is a limit of up to D1 in their progression [3].

There is some information on conversion of fixed allowances in the 2019 White Paper on Public Service Management; however, it does not distinguish between civiliand military personnel, nor does it provide criteria for eligibility or calculation methods [1]. No clear information is available on allowances publicly. However, there was an issue on the BDF uniform allowance that was discussed in Parliament. Minister of Defence, Justice and Security, Mr Shaw Kgathi says the Botswana Defence Force(BDF) uniform upkeep allowance was discontinued after BDF opted to provide all officers with a uniform. Mr Kgathi told Parliament on June 6 that the allowance was initially paid to officers from Second Lieutenant to Lieutenant General ranks to purchase service and ceremonial uniforms [2]. He said that Parliament was not informed because “in actual fact, no right or privilege was taken away in this regard”. “I am not aware of any soldier who uses his/her money to purchase any uniform, such occurrence would be unauthorized and out of the procedure,” he said. Minister Kgathi was responding to Tlokweng Member of Parliament(MP) Mr Masego Segokgo, who had asked why uniform upkeep allowance at BDF was discontinued and whether it would be reinstated in future [3]. Mr Segokgo also wanted to know whether Parliament was informed when the decisions were made since it was established through an Act of Parliament. He had also asked if the officers, who used their money to buy uniform would be reimbursed [3].

Pay rates of military personnel are available online since they follow Federal Law 13.321/2016 [1]; these pay rates are also available on some of the single forces’ websites [2]. Individual salaries (including civilian salaries) are available on the Transparency Portal [3]. Since the Ministry of Defence does not have a civilian defence analyst position, many of the civilians allocated to the Ministry of Defence are seconded from other sectors of the federal government, they should follow the pay rate progression of their primary institution. Pay rates are established by legislation which is public, and they are disaggregated by rank.

The information on allowances is more difficult to find, since it is not disclosed on the Transparency Portal [1] and it is not available and simplified in the websites of the defence institutions [2, 3, 4, 5]. However, this information arose in the public debate following the recently approved career reform, increasing military allowances [6]. The assessor found the Army’s allowances projection in the new rules [7], which counts with an (a) ‘availability’ allowance; and (b) a qualification allowance. The reform contained in Law nº 13.954 of 2019 contains criteria for eligibility and calculation methods.

Pay rates for personnel in the MoD, both civilian and military are not available to the public (1), (2), (3), (4), (5), (6), (7).

No information on allowances is available publicly (1), (2), (3), (4), (5), (6), (7).

There is no available information on the salaries of civilian and military personnel. According to one Reuters (June 4, 2017) report, “A government spokesman declined to comment on the amount of the salaries” [1].

Although allowances of military and civilian personnel are often mentioned publicly including amounts, eligibility and calculation methods are not often mentioned [1].

In 2015, the former Minister of Defence Alain Mego Ngoh said senior officers who embezzled allowances made for military personnel would be tried in military courts but nothing was said about the amount embezzled, nor was it specified how much each member of personnel was due [1]. Even when soldiers went on the streets in Yaounde asking for unpaid allowances for the United Nations peacekeeping mission in the Central African Republic (Reuters, 2018), details of these allowances were not made public [2].

Information on pay rates for military by rank and designation are available on the National Defence website. [1] DND Civilian rates of pay follow Canada’s Treasury Board Secretariat regulations, by occupational group, and are subject to collective bargaining with public service unions. [2] [3]

There is a Defence Administrative Order and Directive (DAOD) that applies to civilian employees and non-commissioned officers of the Canadian Forces that aims to improve the accounting, management, and stewardship of public funds. It lays out the spending authorities and disclosure protocols for allowances including: “the salaries, pay and benefits of DND employees and CAF members; operating and maintenance expenses; capital acquisitions; travel, hospitality, conferences and event expenditures; and transfer payments.” [1]

Allowances for designated positions of officers and non-commissioned are published, which include eligibility and calculation methods. [2] The National Joint Council provides information on rates and allowances, which applies to DND civilian employees, as well as calculation methods, and the process used to review and modify rates or allowances for them. [3]

The Ministry of National Defence (MDN), through the website of Gobierno Transparente, publishes updated information of pay rates for all civilian personnel in the MDN, disaggregated by grade and the rank of the personnel [1]. The agencies of the armed forces and the Estado Mayor Conjunto (EMCO) publish information on the remuneration of civil and military personnel of the Chilean Army, Chilean Navy, and the Chilean Air Force, according to establishment, grade and rank. Payrolls are determined based on the average emoluments of the respective military ranks.

Payroll tables for civilian and military personnel in the MDN and the armed forces indicate the base remuneration and all specific allowances associated with the branches, grades and ranks of personnel [1]. However, it does not include criteria for eligibility and calculation methods for allowances. On the other hand, the Unique Scale of Salaries in the Public Sector (EUS) indicates the criteria for remuneration. These criteria are applied to each personnel member so that it is difficult to identify individual remuneration and all the specific assignations [2].

Pay rates for both civilian and military personnel are openly published and can easily be found online. Information is disaggregated and summaries can be found on official websites as well as media portals. [1,2,3,4]

Information on allowances exists online and calculation methods are included in the PLA Active Sevicemen Regulations (中国人民解放军现役士兵服役条例). [1]

Information on the pay scales of civilian public employees and members of the Armed Forces is available to the public. [1] Decree 1002 of 2019 [2] fixes salaries and pay scales for officers and non-commissioned officers, as well as travel bonuses and commissions, in compliance with the provisions of Law 4 of 1992, which regulates the definition of the wage regime for public employees (uniformed and non-uniformed) by the National Government. [3] Decree 1002 of 2019 also reports on the characteristics of the positions and functions, as well as sets the basic salaries for military personnel and sets the annual wage increase for Armed Forces in 2019 at 4.5%. In the case of non-uniformed civilian personnel in the defence sector, Decree 1012 of 2019 determines the conditions of the basic allocation for each official, depending on their rank. [4] Thus, the pay scales of public servants working in these departments have been made public in various entities in the defence sector.

The regulations stipulating and regulating the salary allocations of military and civilian personnel are published on the website of the Administrative Department of the Civil Service. Decrees 1002 and 1012 of 2019 [1, 2] outline the method of the annual calculation for the increase in wages, in addition to the criteria for salary allocation according to the position of the public employee. Both decrees stipulate that for military and civilian personnel, the wage increase will be taken from the annual percentage increase of the Consumer Price Index, certified by the National Administrative Department of Statistics (DANE), which for the case of 2019 was 3.18%, which is added to 1.32%. The wage adjustment for civil servants and military included a four-point increase of nearly 5 per cent (4.5%). [3] There is no evidence that information regarding allowances is published.

The pay rates are not officially published on the MoD website or facilitated by the government. However, the pay rates are sometimes available in a cursory, abbreviated or unreliable form by official sources.
As there is no detailed breakdown of pay rates available via the MoD or the government, the information appears to be leaked and then published by Ivorian media, including by the opposition daily “Aujourd’hui”, which disclosed the MoD pay rates on January 9, 2018.

No information on salary levels (grilles salariales) is available on the MoD website. However, the MoD website does contain a dedicated page showing a breakdown of the existing military ranks (army, navy, air force) (1). In January 2018, the website of Diaspora Côte d’Ivoire, citing the opposition daily “Aujourd’hui”, published the 2018 salaries for members of the Armed Forces according to rank. The salary increases were in response to the soldier mutinies of 2017, the website stated. Several other sources pointed to the daily “Aujourd’hui” as the source of the leaked information (2). Previously, in December 2017, the Côte d’Ivoire News portal had also cited the opposition daily “Aujourd’hui” as the source of the information on MoD pay rates pointing out that the government had not denied that the leaks were false, thus supposedly vouching for the leaked pay rates (3). The article stated:

“In the hope that Ivorians do not find out the origin of the funds that were used to pay the mutineers and especially the legal provisions that made it possible to pay this important sum to officials who “rebelled”, please find attached the salary grid in the Ivorian army. This list published last January by the daily “Aujourd’hui” has so far not been denied by the military hierarchy” (3).

Neither the government nor the MoD publishes pay rates, apparently due to political liabilities. However, information on pay rates is leaked to Ivorian media and is therefore available.

As in 39A, the government and MoD do not publish the pay rates or special allowances for military and civilian personnel. No news item was uploaded to the MoD website (tab for “Actualités”) regarding special allowances (1). This type of information on special allowances has not been leaked by the opposition daily “Aujourd’hui”. But during the soldier uprisings in Bouaké in January 2018, Jeune Afrique mentioned that the non-payment of family allowances (allocations familiales) was one of the soldiers’ grievances (2).

In December 2017, the government agreed to pay 15 million FCFA for each of the 991 members of the military who had applied for a special early retirement scheme by end-2017. This was part of the government’s concessions following the soldier uprisings (mutineries) that took place in Bouaké and other towns in January and May 2017. At a ceremony in Abidjan, Minister of Defence Hamed Bakayoko handed out the checks to those present at the ceremony. All 991 officers were subsequently permanently deleted from the MoD payroll (3).

“During this launching ceremony, 10 of the 991 soldiers, including 3 officers, 634 non-commissioned officers and 354 non-commissioned members of voluntary rank, symbolically received a check for 15 million FCFA each. The 881 other soldiers who had a favorable opinion for this voluntary retirement, will also each receive a check of 15 million FCFA before December 31, 2017, by which time they should all be permanently removed from the Ivorian Army” (3).

The soldier allowances are thought to be one of the sources of soldier grievances in the January 2017 uprisings in Bouaké and other towns. However, as with pay rates, no information is publicly available on special allowances.

Personnel are employed according to stipulations in collective agreements, why pay rates are available to the general public. Pay rates for military and civilian personnel are dependent on a number of factors including position, qualifications and special functions [1]. The ministry has published an example of pay rates for land-based personnel, but these do not include commanding officers [2]. While the pay scheme of these leadership positions is comparable to the civilian management of the Danish public sector, it is still not easily available to the public – especially not individually negotiated supplements etc. Research found no direct weblinks to the relevant collective agreements on the ministry website, nor on the ministry employee information page on collective agreements [3]. In essence, information that is included on the official Defence websites appear to be sporadic, incomplete and difficult to come by. While the information does exist because of the publicly available collective agreements, it is difficult to find and research indicated that you have to know what you are specifically looking for in order to find it. Further, information on the websites of the Department of Defence, Defence employee website and Department of Defence Personnel Agency is not very helpful in this regard. The reviewers of this assessment pointed out that it is easier to find information about public employeers in other parts of the public sector. It is illustrative that the Ministry of defence declined to inform the Danish Broadcasting Company (DR) how much a military attache is normally paid when this became an issue of public interest, because Prince Joachim was appointed military attaché to France [4]. Very detailed information on pay rates and allowances is publicly available outside the Defence on some of the labour unions’ websites [5, 6], while access to this information is restricted to members-only on others [7].

Some information on allowances could be found on the (publicly accessible) Defence website for employee information (1). However, the information appears to be very incomplete. Under the tab of “Allowances” (“Ydelser og tillæg”) there is listed sparse information on a few different forms of allowances, e.g. on allowances in ordered positions (2). In several instances the website point to the classified intranet of the Defence (FIIN) for more information, but this intranet is obviously not open to the public (3). In the example of pay rates published by the MoD as mentioned in Q39A, examples of allowances in connection to deployment is included (4). An official provision (“bestemmelse”) on allowances for deployment in international operations was found on the website of a labour union (5). The Defence employee information page on international deployment also contained some information on relevant allowances (6). This illustrates that information on some allowances is publicly available, but it is not pooled within/on a single Defence website or source of information. Very detailed information on payrates and allowances is publicly available outisde the Defence on some of the labour unions’ wesites (7), (8), while access to this information is restricted to members-only on others (9).

Pay rates for civilian and military personnel are not openly published. However, rates of increases are usually issued by law or presidential decree and therefore made public (1), (2).

There is no information published publicly or internally about pay rates or allowance as this information is considered confidential data (1), (2). Allowances for civilian and military personnel are not openly published by the Ministry of Defence or the Ministry of Finance or any other official platform.

According to the Public Service Act, [1] since 2015 all the officials’ salary data are published only on one “central website”, which is the website of the Ministry of Finance. [2] The data is published once a year not later than 1 May, and it shows the officials’ salaries for the previous year. All the data including information on salaries is merged into one Excel spreadsheet.
According to the law, it shows the basic salary and variable pay and other income arising from the official’s functions for each specific individual. All officials are named by their first and last name, and position. The officials are from the public defence institutions: the Ministry of Defence, Defence Resources Agency, Estonian Defence Forces, the Commander of the Defence Forces (all the commanders at different levels, companies and battalions, including the Estonian National Defence College). The remunerations of the Defence League staff, however, are not published. The Estonian Defence League is a voluntary militarily organised national defence organisation. Even though it operates in the area of government of the Ministry of Defence and is a part of the Defence Forces, its legal status is that of a legal person governed by public law. [3] The organisation mainly consists of volunteers, but the commanders do get paid. Their salaries are not included in the public data on officials’ salaries. The latest (outdated) data on their remuneration is published on the Defence League’s website and is publicly available. [4]

The Civil Service Act states that besides the official’s basic salary, other incomes like variable pay and bonuses have to be made public. [1] The same act also lays out some rules for allowances, explaining the general principles of paying the allowances in the defence sector. Different types of remunerations are explained, but it doesn’t explain explicitly how allowances are calculated. For example, it explains that bonuses can be paid as a one-time payment or periodically, but not for more than six months. No caps and no methodology of calculating these bonuses are made public. The Salary Guide explains in greater detail how allowances are paid. [2].

Pay tables and collective labour agreements in force in the Defence Forces are available on the website of the Ministry of Defence. However, those do not specify the pay rates in different ranks or positions (which differ on the basis of one’s performance and experience as well as the detailed job description) but provide the general terms and conditions on the basis of which pay rates are decided. Collective labour agreements provide further information about the different supplements and references to other collective labour agreements that may apply in particular cases. [1]

In addition to collective labour agreements, the Act on Contracts of Employment and the Act on State Civil Servants, and e.g. the annual decisions of the Tax administration, provide information about the allowances. [2,3] Moreover, every job advertisement indicates what rate-class is applicable. Everyone’s tax information is also public, so it is possible enquire from the tax authorities about the annual earnings of a person. [4]

In addition to collective labour agreements (available on the website of the Ministry of Defence), the Act on Contracts of Employment and the Act on State Civil Servants, and e.g. the annual decisions of the Tax administration, provide information about the allowances. [1,2,3]

Some information on allowances can also be found from Act on the Defence Forces, e.g., that military representatives and personnel in crisis management operations receive foreign daily allowances and the the Defence Forces supports its personnel in life-long learning [4].

Pay rates for all civilian and military personnel are published in the yearly Social Report, [1] disaggregated by rank. Summarised information is made available to the general public on the Ministry website. [2]

Allowances for all civilian and military personnel are openly published, including criteria for eligibility and calculation methods. [1]

Payments are specified in a dedicated law on civil service payments (‘Bundesbesoldungsordnung’) [1]. The legal text is easily accessible online and the payment brackets are included on the Armed Forces website [2].

Pay rates can be accessed easily via a salary calculator provided by the Federal Administrative Office (‘Bundesverwaltungsamt’), which includes a special section for military personnel [3]. Pay rates are generally organised by rank, however, for some ranks, multiple pay rates are possible. In these cases, the relevant positions within an established post determine which pay bracket applies. Moreover, low to middle ranks (up to and including Colonel/Group Captain) are subject to a dynamic pay rate calculated based on the time spent in a specific pay bracket.

This information is easily accessible and understandable, even for the general public.

Allowances are also regulated by the law on civil service payments (‘Bundesbesoldungsordnung’) [1], which stipulates specific allowances, e.g. for deployment abroad (Auslandsverwendungszuschlag) or family members. This information is also provided online [2].

Eligibility criteria are stipulated in this law. Allowances can also be calculated with the help of a salary calculator provided by the Federal Administrative Office (‘Bundesverwaltungsamt’), which has a special section for military personnel [3].

The key factors that determine salaries and allowances can be accessed via the payment calculator provided by the Federal Administrative Office [3]. In addition, the Federal Administrative Office provides multiple detailed resources regarding payment provisions and can be contacted for individual questions [4].

Pay rates for the MOD’s employees are published in the annual budget, but only in a highly aggregated form. For instance, according to the 2018 MOD’s budget, GH¢746.558m was expended for employees in 2016 including gratuities (GH¢100.304m) (1). As for 2017, actual expenditure on the 30th of September stood at GH¢566.006m.

Information on pay rates for personnel involved in peacekeeping operations has been made publicly available recently (March 2017), following the decision to increase the daily pay from USD 31 to USD 35 (2).

No information is made publicly available on the allowances in the 2018 Ministry of Defence budget (1), (2).

Pay rates for all civilian and military personnel are published in service publications, disaggregated by rank. Summarised information is made available to military and civilian personnel can be found online [1, 2].

Allowances for all civilian and military personnel are openly published, but without the criteria for eligibility and calculation methods [1, 2]. Such information is not shared by the MoD but also there is no public scrutiny as officers and NCOs are generally viewed as underpaid.

Pay rates are described in detail by a ministerial decree that was modified in previous years several times to adapt personal changes including new positions [1]. The decree is comprehensive as it provides percentages compared to the basic pay; it is complicated to calculate the actual payrolls based on the information. Pages on recruitment also provide comprehensive information on pay rates and allowances [2].

The criteria for eligibility and calculation methods of the allowances regarding military personnel is published openly [1]. Pay rates are described in detail by a ministerial decree that was modified previously years several times to adapt personal changes, including new positions [1]. Pages on recruitment also provide comprehensive information on the pay rates and allowances [2]. Civilians at the MoD belong to the civil service, and a different law is applied in their case [3], it also includes the criteria for eligibility and calculation methods of the allowances, and it is also openly published. Trade unions are mainly involved in the discussions on allowances, and results are usually published in press [4].

Pay rates for civilian and military personnel in a disaggregated form are openly published and available for public viewing via the Armed Forces’ websites, MoD website, recruitment portals and third-party websites [1][2][3][4][5].

Allowances for civilian and military personnel are openly published and available for public viewing via the MoD website, Armed Forces’ websites, recruitment portals and third-party websites [1][2][3][4][5]. Criteria for eligibility and calculation methods are included [6][7].

Pay rates for all civilian and military personnel are publicly available in the form of regulations at several levels, from Government Regulation to Minister of Defence Regulation to Chief of Armed Forces Decision. The basis of what is considered ‘proper income’ for soldiers is regulated in Article 39 Paragraph (2) of Government Regulation No. 39/2010, which covers basic salary and regularity of payment increase, family allowances, positional allowances, operating allowances, special allowances and bonuses or payments in kind [1]. Meanwhile, the most recently updated provision of salaries and allowances is regulated in Minister of Defence Regulation No. 16/2019 [2]. The regulation on the current pay rates for civilian and military, along with those for police, is made publicly accessible [3]. This regulation includes articles on salary management administration, salary expenditure components, salary bill settlement and salary expenditure reporting. The template for the payment document can be found in the annexes. The failure of the government to pass the State Secrets Bill in 2014 eliminated concerns that information on rates and payment of civil and military personnel would be concealed from the public. The administration of expenditure for military personnel uses the Income Payment List (DPP) application provided by the Directorate General of Treasury of the Ministry of Finance [2]. The application produces a list of calculations of salary payments according to changes in personnel records due to new recruitment, promotion, tour of duty, death and other causes [4]. The real-time pay rates and allowances are available in aggregate form for internal access every month [5], but are not open to the public.

The salary components are explained in detail, covering basic salary, 14 types of allowances/benefits (family, position, remote area service, etc.), rounding up, income tax allowances and deductions (including retirement saving, savings and health insurance). The criteria for receiving salaries and allowances are explained in detail. The allowances are divided into two types: routine and situational. The basis for calculating the types of allowance varies, with some based on indexes (i.e. for munitions allowances) and some based on salary percentages (i.e. for spouse allowances). In addition to the various allowances/benefits mentioned above, soldiers also receive Eid Mubarak allowances (Tunjangan Hari Raya), 13th month salary and performance allowances (Tunjangan Kinerja) totalling 37% of their salary (in 2019 this was increased to 70%) [1]. An interviewee at the Ministry of Defence pointed out a discrepancy between military and civilian personnel when it comes to provision of welfare. Military personnel in the Ministry of Defence will follow the rules of the Chief of TNI if it is considered to be more beneficial (unfortunately the rules of the Chief of TNI cannot be accessed). On the other hand, civil servants in the Ministry of Defence are subject to additional terms when it comes to receiving allowances, such as position requirements. To provide a comparison, an Echelon IV military employee would obtain a higher office allowance than a civil servant in an equivalent position. A civil servant at the Ministry of Defence is also distinguished from ASN employees in other ministries/agencies when it comes to career opportunities and allowances, which could discourage even the best civilians from joining the ministry [2].

The actual pay scale for the different pay brackets could not be found. Criteria for eligibility and calculation methods are published in the Law on the Islamic Revolutionary Guards Corp Employment Regulations [1]. This law also covers the Basiji.

Allowances are not published. Criteria for eligibility, and calculation methods are published in the Law on the Islamic Revolutionary Guards Corp Employment Regulations [1]. This law also covers the Basiji.

No single database presents an accurate break down of the payments granted to Iraq’s security actors/employees.

Scant references of the wages army recruits receive appear across Arabic language pieces. As specified in a Rudaw-published article (1) salaries start at 900,000 dinars, underscoring that PMF recruits earn 500, 000 dinars, “excluding allowances”. An activist interview added that salaries vary depending on rank, and geographic stationing, “but generally range from 850, 000 to 900, 000 (Iraqi dinars). MP Noura Al Bjari also revealed (2) that before Abadi’s decision to pay PMF militias wages equal to their army counterparts, PMF fighters received a wage 750 IQD, as allocated by the state. The political move has emerged as a major flashpoint. High ranking commanders including Mohandis and Hadi al Ameri from Badr corps are bankrolled by Iran’s Islamic Revolutionary Guard who Iraq’s militias view as its number one ally in its fight against terrorism (3). On March 21, Baghdad approved an agreement with KRI, to allocate $281 million to pay the salaries of Kurdish security forces and civil servants (4) [257].
Despite having gained permanent status as official ‘state-actors’ following the passing of Hashd commission law in late 2016 (5), the allocation and distribution of wages remained ambiguous, until Abadi issued a decree in April 2018 (6) that equalised the wages and pensions of army soldiers with PMF fighters. Some analysts have argued that (5), (7) these developments are indicative of Abadi’s inability to reign militias in. Some have gone as far as to attribute the rise of PMF wages, to military commanders lobbying efforts. One source underlines this (5). “The Prime Minister’s Office had little choice but to accept”. Since October 2015, the umbrella organization’s commission has been allocated anywhere between $1 to $1.5 bn. Coverage in later months, suggests that the move to equalise salaries has yet to be implemented. Deputy parliamentary speaker Humam Hamoudi warned against delays (8), and another Arabic article mentioned planned protests by the PMF in protest against ambiguous provisions of the Hashd law, particularly provisions related to pay (8). At present, the Hashd’s commission is the responsible actor disbursing monthly wages, according to state budget allocations, but various accusations of selective and differential pay have been levelled against it (9). Other PMF brigades are said to be paid by a localised religious Shi’i institute known as Al Ataba al Husseiniya (9). Overall the picture regarding rates and allowances for military personal is scattered and incomplete based on openly published data, which implies that state funding is not the only financial resource used to pay the wages of paramilitaries.

Allowances are not referred to in any of the available sources or official government websites. The only reference made to allowances emerges in articles that discuss Abadi’s decree to equalise the salaries of Iraqi soldiers and PMF fighters. A military expert interview (1) notes that “the salary of the Iraqi solider does not exceed one million Iraqi dinars” “which includes a food allowance. PMF fighters, in contrast, the source stated, receive up to 750 thousand dinars, including food allowances.

The Israel Defence Forces (IDF) publishes pay rates for all civilian and military personnel. Pay rates for soldiers on mandatory service are regulated by the General Staff Dircetive 35.0201 (1), while the wages of career and non-commisionned soldiers are determined by Staff Directive 36.0103 (2). They are published in service publications, disaggregated by rank (3) and actually it’s a topic that gets headlines every single year in the economic newspapers (4) because many citizens believe that the IDF spends too much for salaries and pensions. The wages were raised rather significantly in September of 2017. The soldiers are divided by their risk level and the job they are doing. Highest up the chain are combat soldiers, earning 1,600 Shekel a month, followed by support combat soldiers who can earn between 900 to 1,100 Shekels a month, depending on where they are stationed, what is their role and what is their current risk level. Soldiers performing administrative positions make 800 Shekels a month (5). Regarding officers in general and high ranking officers in specific. I found this report from 2018 (6) which is published on the official website of the government and it details the average salary of a “young” IDF officer for example (average of 10,648 Shekels a month), against the average of a high ranking, veteran IDF officer (average of 22,430 Shekels a month) yet it does not specify the exact amount every rank is entitled to, and the conditions to be eligible for that monthly salary. Also it is interesting that in the report you can see exactly the average salary of every ranking of officers in the IDF, as well as salary of Non Commission Officers (NCO) (p. 14). There are changes in the Realm of Budgetary review. The 2019 draft budget booklet reported that on November 13, 2017, an agreement was signed to increase transparency and control of the payment of salaries and pensions in the IDF. It was written that “the agreement is an important building block in the system of transparency and control between the IDF and the Ministry of Finance and its success will be judged by its practical implementation.” (7)

The allowances of soldiers in mandatory military service is determined according to General Staff Directive 35.0201 (1). Article 3 of this directive details the different components of the allowance: basic consumption goods; welfare; specific increments in accordance with the type of service. The third component (specific increments) and the legibility to receive them is detailed in Article 8, and other increments and the legibility to receive them are detailed in Article 6 and 10-12. Article 5 stipulates that the amount of the allowance, determined by the Military Chief of Staff, will be updated yearly according to the rise of the rates of the consumer price index. A few years ago, a court demanded the IDF to publish how it calculates the soldiers allowances and to explain the different levels of it (2) (3) (4). But even after that not all the calculation measures are open to public.

In 2017, the Legislative Decree 29 May 2017, n. 94 partly modified the roles and carriers of the personnel of the Armed Forces. The Decree contains some provisions to determine pay rates according to ranks [1]. Aggregated data on personnel costs per armed forces are indicated in the additional note of the Ministry of Defence to the Estimated Budget [2]. Moreover on the website of the Ministry, it is possible to access data on total costs of remuneration per rank per armed forces. Nonetheless, the latest information available is from 2018 [3]. The same applies for civil servants of the Ministry [4].

On the website of the Ministry it is also possible to access some information on allowances, depending on the personnel categorisation. For civil servants of the ministry, information is generic: it is possible to access modules of requests, but not criteria for eligibility [1]. On the other hand, it is possible to access criteria for eligibility for military personnel [2]. In the dedicated section of the website [3] it is also possible to see an explicative table for the calculation of allowances. This table has been issued in 2017 and it is not clear if it is still valid [4].

There are two main laws which show pay rates for Ministry of Defence (MOD) personnel disaggregated by rank. [1] Both laws are available on the government’s database for Japanese laws, which the public can access. The Law regarding the Salary of the Personnel of the MOD [2] applies to Self-Defence Force (SDF) officials, SDF personnel instructors and certain categories of MOD civil servants (primarily career path civil servants). [1] The Law on Remuneration of Officials in the Regular Sevice [3] applies to administrative officials among the SDF personnel and regular service civil servants in the MOD. [1] Summarised information is available in the Defence Budget, which can be downloaded from the Ministry’s website. [4] A simple overview of pay rates is presented on the recruitment pages of the Self-Defence Forces. [5]

Allowances for civilian and military (SDF) personnel are found in the Law Regarding the Salary of the Personnel of the MOD [1] and regulations in ordinances and similar documents based on this law. [2] Key ordinances in this regard are the Order for Enforcement of the Act on Salaries, etc. of Officials of the Ministry of Defence, [3] and the Ministry of Defence Employee Salary Enforcement Regulations. [4] Furthermore, the Law on Remuneration of Officials in the Regular Service [5] applies to administrative officials among the SDF personnel and regular service civil servants in the MOD. [2] In addition, there are several instructions, notifications and notices which can be searched for using the MOD’s information service website. [6] The law is available from the governmental database of Japanese laws, from which anyone can download it. Summarised information on expenditure is available in the Defence Budget, which can be downloaded from the ministry’s website. [7]

Pay rates are published for both civilian and military personnel. However, they are only released in their abstract forms. Sometimes, the bonuses are also published. “Monthly bonuses”, which vary for each officer depending on his unity and level of seniority, are not published. [1,2,3]

Similar to pay rates, allowances for military and civil personnel of the armed forces are also openly discussed in Jordan. Article 15 of the Armed Forces Law No. 3 of 2007, published on the armed forces official website, lists allowances and privileges granted to armed forces personnel [1]. The list of rights, as stipulated in the article, include (1) salaries and bonuses, (2) retirement salaries and disability allowances, (3) housing loans, (4) scholarships for children of armed forces personnel, (5) health insurance, (6) benefits of the military association’s services, (7) privileges granted according to rank and position, and (8) incentives, material and moral rewards. These allowances were initially granted to military personnel in the armed forces, however, in 2018, these were extended to include civilian personnel of the armed forces [2]. Based on the law and on information available to the media, there is criteria for eligibility and calculation methods for allowances for armed forces personnel, but there is no evidence of the criteria being publicly available. For instance, in 2018 the armed forces announced via local news, the benefits and privileges for families of martyrs, or families of armed forces personnel who pass away while on duty. The announcement included details about the eligibility criteria and calculation methods. This demonstrates that eligibility criteria exist, but they are not fully available to the public. Sporadic information is available on different media outlets. T’here is evidence to support that allowances for civilian and military personnel are published, but there is not much information available about criteria for eligibility and calculation methods.

The renumeration of senior military personnel in the defence sector, Chief and Vice Chief of the Defence Force, as well as three Defence Commanders of Commander of Kenya Army, Kenya Airforce and Kenya Navy, is, according to the Kenya Defence Forces Act section 25, determined by Salaries and Renumeration Commission (SRC). [1]

The renumeration of other executive officers (State officers) such as the Principal Secretary Ministry of Defence, as well as Director General, National Intelligence Service is also determined and are openly published in the Kenya Gazette by the SRC. [2] The salaries for all other senior public officials including civilian employees in MOD is determined by the SRC and is based on the public service job grade system which is also published openly in Government Human Resource Information System (GHRIS) website. [3] However, there is no known information on the renumeration of other rank or members of officers in the forces. The Defence Forces Act states in section 29 that the Defence Council shall, on the advice of the SRC, determine the salaries of the members of the Defence Forces.

The allowances of some but not all civilian and military personnel in the defence sector is published in advertisements and openly by the Salaries and Renumeration Commission through the Kenya Gazette. [1, 2] The allowances including transport, medical, insurance, loans and mortgage, Daily Subsistence Allowance, Security for State officers such as the Chief and Vice Chief of Defence Forces, Principal Secretary Ministry of Defence, Commander of Kenyan Army, Kenya Airforce and Kenya Navy as well as Director General, National Intelligence Service are openly published in the Kenya Gazette. [3]

Pay rates for civilian and military personnel of the Ministry of Defence and the Kosovo Security Forces are not publicly available. The annual report of the Ministry of Defence is the only service publication of this institution that provides data on the overall annual budget expenditures for personnel salaries [1]. Additionally, it is unclear how much of the budget is dedicated to salaries, given that wages and salaries are aggregated [1].
The Kosovo Treasury, which functions within the Ministry of Finance [2], publishes quarterly reports, semi-annual reports, nine-month reports, and annual financial reports on the budget and its expenditures [3]. The Treasury’s 2018 financial report contains mostly aggregated data on expenditures by state institutions at both central and local levels [4].

Pay rates for civilian and military personnel of the Ministry of Defence and the Kosovo Security Forces are not publicly available. The annual report of the Ministry of Defence is the only service publication of this institution that provides data on the overall annual budget expenditures for personnel salaries [1].
Additionally, it is unclear how much of the budget is dedicated to salaries, given that wages and salaries are aggregated [1].
The Kosovo Treasury, which functions within the Ministry of Finance [2], publishes quarterly reports, semi-annual reports, nine-month reports, and annual financial reports on the budget and its expenditures [3]. The Treasury’s 2018 financial report contains mostly aggregated data on expenditures by state institutions at both central and local levels [4].
With regard to eligibility, the Law No. 06/L-124 on Service in the Kosovo Security Forces (KSF) states that all the KSF members are entitled to salary, salary allowance and other types of compensation [5]. These allowances and compensations are based on hazardous tasks, overtime work, shift work, holiday work, assignments to special duties and for extraordinary performance/achievement [5]. The current Regulation No. 02/2018 on Salaries in the Kosovo Security Forces states that for each year of work experience, salary beneficiaries are entitled to an allowance worth 0.5% of the base salary [6]. The Regulation No. 07/2019 on Internal Organisation and Settlement of Job Positions in the Ministry of Defence stipulates that the Ministry of Defence’s Sector for Salaries, Compensation and Personal Requests is responsible for drafting policies and financial analyses for allowances for personnel in the Ministry of Defence and the Kosovo Security Forces.

No information on pay rates for civilian or military staff is available. Some journalists and lawmakers gain access to them but the state does not make them officially available to the public. (1)

No information on the allowances of civil or military personnel is made available to the public by the Government.

The Ministry of Defence publishes the salaries of all of its employees, and of the employees of its subordinate institutions, each month in an open database. [1] Information on the annual income of the employees is also available on the website of the State Revenue Service. [2] At the same time, the monthly salaries of soldiers are not published due to security reasons. [3] If there are additional questions or clarifications needed, the public can appeal to the MOD for further information. [4]

According to the government reviewer, the Constitutional Court of Latvia had case Nr. 2018-11-01 [5] on Compliance of Para 1 and Para 2 of Section 3 (92) of the law “On Remuneration of Officials and Employees of State and Local Government Authorities” with Article 96 of the Satversme of the Republic of Latvia. The Court ruled on 6 March 2019 that this regulation does not comply with Article 96 of Satversme and it is not valid from the date of adoption. According to the Court’s ruling, the MOD publishes the information about criteria for payment and the payment amounts according to categories as well as other additional information according to the Cabinet of Ministers regulation.

While the policy on remuneration, including allowances, is openly published and clear [1] and the database refferred to in the previous sub-indicator contains information on the allowances of civilian employees, [2] the allowances of soldiers along with their salaries are not published.

According to the government reviewer, the Constitutional Court of Latvia had case Nr. 2018-11-01 [3] on Compliance of Para 1 and Para 2 of Section 3 (92) of the law “On Remuneration of Officials and Employees of State and Local Government Authorities” with Article 96 of the Satversme of the Republic of Latvia. The Court ruled on 6 March 2019 that this regulation does not comply with Article 96 of Satversme and it is not valid from the date of adoption. According to the Court’s ruling, the MOD publishes the information about criteria for payment and the payment amounts according to categories as well as other additional information according to the Cabinet of Ministers regulation. Information about allowances (annual income) of public officials both civil servants and soldiers are publicly available on the State Revenue Service web page https://www6.vid.gov.lv/VAD.

In July 2017, the Parliament passed a salary scale law public administration workers and military personnel (1). The law is available online on the Lebanese University’s Center for Research and Studies in Legal Informatics that provides an online platform for current and old legal documents. However, the tables disaggregating the salary increase per ranks and grades are found on public media outlets and not on official government websites. Pay rates for all civilian and military personnel are published disaggregated by rank (2). According to Art. 101 of the National Defence Law, state employees provisions apply to the civilians working under the Ministry of Defence (3).

The decrees indicating the allowances and its criteria for civilian and military personnel are published online. As previously mentioned in 39A, civilians at the MoD are subject to the provisions of the civil servants. Thus the military personnel’s allowances (1) and civilian allowances (2) are published in two different decrees.

The Ministry of Defence and the Lithuanian armed forces publish online the average civilian personnel pay rates, broken down by position [1, 2]. Military pay by rank is publicly available as well [3]. The explanatory note summarising the reasons for salary changes is published as well [1,2]

The exact amount of allowances for civilians is not published. Allowances are included in the average salaries as disclosed by the Ministry of Defence. Military personnel allowances, their calculation methods, and eligibility criteria are set by the Law on the Organisation of the National Defence and on Military Service [2] that is openly published. However, there is no information publicly available on how much was spent on allowances each year.

All civil servants, including defence and military personnel, receive pay rates in line with their respective position or rank based on an internally published grade scale from the Remuneration Division of the Public Service Department. [1] Further information on salary and renumeration may be obtained from the websites of the respective forces. [2] [3] [4]

The Public Service Department’s (PSD) internal publication of grade-based salaries also includes information on salary and personnel allowances such as for housing or regional incentive allowance, for example for the Borneo state attachment. [1] Further information on salary and allowances may be obtained from the websites of the respective forces. [2] [3] [4] The respective service circular for the different types of service and grade provides information on eligibility and calculation methods for allowances and is made available on the PSD website. In the Malaysian Armed Forces, salary structure and payment are under the purview and power of the Armed Forces Council under Act 77: Akta Angkatan Tentera Malaysia (Malaysian Armed Forces Act) 1972. [5]

There is an established system for salaries and allowances for civil servants and military officials. While some salary figures are published, they are incomplete and poorly disaggregated. For instance, as part of the current government’s military reforms, the Ministry of Defence has increased soldiers’ salaries by about 15%. Each soldier now earns between 75,000 and 100,000 CFA per month, in addition to a risk bonus/allowance of 1,200 CFA for every day spent as part of an active military operation.¹ Members of the armed forces also now receive subsidised accommodation and social security cover, something they didn’t previously get.¹
However, the assessor was unable to find a clear and current breakdown of salaries for more senior military figures. A source from 2007 reveals that at the time an army general earned 236,840 CFA per month, not including bonuses and allowances.² The article provides the index number for a seemingly comprehensive series of ranks and titles within the security forces, but it does not offer corresponding salaries.² Given the dated nature of this information, the subsequent change of government, the dramatic events that have since ensued and the current government’s reforms of the armed forces, this data is deemed to be inaccurate for 2018.
Moreover, the assessor has found no breakdown of pay grades within the civil service more generally from within the past ten years. In 2014, the government reformed the salary structure for the civil service. Local media reported the job categorisations along with their corresponding indices, but did not convey actual salary information.³ The government’s own website does not contain any relevant information relating to civil servants’ salaries.⁴

Publicly available information relating to allowances for civilian and military personnel is scant. Decree n° 96.16/P.RM provides superficial information on military allowances. Members of the armed forces obtain a risk bonus/allowance of 1,200 CFA for every day spent as part of an active military operation.¹ They also receive subsidised accommodation and social security cover, something they didn’t previously get.¹
However, the assessor has found no information specifying the precise amounts or eligibility criteria for these benefits 2,3. Nor did the assessor find any information about the allowances available to members of the civil service or how any such scheme operates. The government’s own website does not contain any relevant information relating to civil servants’ remuneration.⁴

In the Manual of Perceptions of the Public Servants of the Dependencies and Entities of the Federal Public Administration it is possible to find the salary scales by dependency, including SEDENA and SEMAR. The information is broken down by grade, not by institution.

This manual is available to the public on the site of the Official Gazette of the Federation, [1] but not on the SEDENA site. [2]

The assignments, including the criteria for receiving them and the method of calculation are found in the annual report of Salaries of Public Servants of the Dependencies and Entities of the Federal Public Administration. [1]

Also, on the official site of each Secretariat it is possible to find tables that break down the monthly salary by rank, years in service, schooling, etc. Although in the case of SEDENA this information was not found for civilian personnel. [2] [3]

The calculation of salaries for employees is made in accordance with the Law on salaries in the public sector and for military personnel on the basis of the Regulation on the salaries of persons in service in the Armed Forces of Montenegro. [1] Pay rates for civilian and military personnel are regulated, [2][3] but information on actual payments is not available. [4] Only basic pay rates are provided in the decree (3), but they differ from actual payments, which include many other additions to the basic salary (e.g. overtime, awards, additional fees etc). The only available information is about the salaries of public officials working in the defence sector, provided in their asset declarations. [5]

No information on allowances is publicly available, [1] and the Ministry claims that releasing such information would violate the right to privacy. [2] The decree on pay rates of employees in the Army of Montenegro does provide criteria for eligibility when it comes to allowances. It also includes methods for calculation allowances without disclosing actual figures.

Information about pay rates for civilian and military personnel are available in an unreliable manner in discussion forums as well as in a very vague way in articles (1)(2)(3)(4). In both cases this information is out-of-date (pre-2015). This implies that information may be available locally (ie by physically visiting military barracks or military information offices, or paper versions of these documents might be handed out to members of the military) but does not confirm whether the pay rate per rank is consistent regardless of the individual.

The inconsistent, outdated and unofficial character of the pay rates disclosed suggests a lack of transparency at all levels of seniority within the Moroccan armed forces. Interviewees suspect that the lack of transparency concerning pay rates, especially concerning senior officers, may lead to and result from the fact that the former receive financial and non-financial advantages in return for their loyalty to the regime. There is no regular update pattern and no information as to how frequently this information is updated.

Information about allowances for civilian and military personnel are available in an unreliable manner in discussion forums, as well as in a very vague way in articles (1)(2)(3)(4). In both cases this information is dated (pre-2015). This implies that information may be available locally but does not confirm whether allowances per rank are consistent regardless of the individual.

The inconsistent, outdated and unofficial character of the allowances disclosed suggests a lack of transparency at all levels of seniority within the Moroccan armed forces. Interviewees suspect that the lack of transparency concerning allowances, especially concerning senior officers, may lead to and result from the fact that the former receive financial and non-financial advantages in return for their loyalty to the regime.

Information on pay rates is not publicly available. There are pay rates based on rank defined in the military handbook, but it is not certain whether this book is published or not [1]. In 2014, media reports indicated that the pay rates of the military personnel and police were raised alongside all civil servants [2]. According to senior officials from MOD, the proposed budget increase that year was to cover salaries and payment of military personnel and their family members but he did not mentioned the precise figures of the salaries of personnel [3].

There are certain allowances for rations and distinguished service [1]. However, information about allowance rates and the criteria for procurement is not publicly available. However, an interviewee from Myanmar’s military said that he thought the handbook on payment rates is published publicly [2].

The salaries of all civilian and military personnel, disaggregated by level, are listed and published as part of an annex of the legislation that regulates the income of defence civil servants [1]. These rates are available to the public. In addition, the MoD further specifies salaries disaggregated by force (Army, Navy and Air Force) and rank [2].

Allowances for all civilian and military personnel are openly published, including the criteria for eligibility and calculation methods. Employment condition agreements (as well as draft agreements under negotiation) are publicly available [1,2]. These agreements detail salary increases, pension agreements and leave conditions. The most recent agreement is summarised for easy accessibility [3]. The website for defence recruitment outlines numerous allowances (including travel expenses, medical expenses, housing, retirement, etc.) and eligibility for those allowances [4]. For example, military officers receive a structural VEB allowance (Extra Attachment Fee), while civilian employees are exempt.

For interested members of the public, basic rates of pay, benefits, and superannuation entitlements are published on the NZDF Defence Careers website [1]. The information on this website is basic in that it shows salaries by trade when a candidate is on their recruit course, when they commence their specialist trade training, and provides an indicative upper salary for an unspecified senior rank. For members of the Civil Staff the position description for each role includes an indicative pay band for that position. Elsewhere, income bands are aggregated by frequency but not by rank within the Annual Reports [2, 3]. For members of the Defence Force, pay rates and allowances are provided with greater detail. Following revision of the NZDF military remuneration system in 2008, detailed explanations of the pay tables and related calculations have been promulgated regularly [4]. To comply with the Privacy Act 1993, details are not person-specific but are “banded” by rank, position, or other broad descriptive categories. The key document for remuneration is DFO 3 Part 7 which contains orders and policies for members of the Armed Forces, Civil Staff, and Cadet Forces. Total Remuneration for the Regular Forces consists of the base salary, military factor, and NZDF employer superannuation subsidy. [5] Pay progression is succinct and easy to comprehend [6]. The specific pay tables and details relating to entitlements and allowances available to members of the Defence Force are promulgated in the HR Toolkit, found on the NZDF ILP and the information is fairly comprehensive [7].
The MoD’s salary bands are provided to FADTC and are publicly available on the FADTC website.

Operational and non-operational allowances are covered in DFO 3, Part 7, Chapter 5 and are reviewed biennially [1]. Allowances are linked to military threat assessment using operational threat and health threat factors [2]. Criteria for eligibility and calculation methods are provided. Allowances are available upon request [3]. Details relating to housing, health, family support, travel costs, welfare, and overseas postings are provided in DFO 3, Chapters (or Parts) 3, 6, 8, 13, and DFO 5: Defence Force Orders to Pay Allowances and Expenses [4].

Pay rates for personnel working in security and defence are available in service publications (1). While no information is made available to the general public, the system for salaries and allowances is clearly established. It is determined either on the basis of the category to which the civil servant belongs or on his/her longevity in office (2,3), according to legal provisions (4,5).  

Allowances are well-defined and based on clearly stated criteria (familial allowance, number of years in office (1,2)). For “zones de mise en garde”, that is zones considered to be unsecure (for example, the Diffa region and Tillabery) there are special allowances but with an equal rate disregarding grade (3,4,5).

Although the Consolidated Armed Forces Salary Structure (CONAFSS) was made public in previous years, it is not regularly updated, or easily accessible to the public in a detailed and comprehensive way. Pay rates are available but they are not detailed as they do not provide information to the public on benefits and other emoluments. This renders the information partial and unreliable, as the rules of their application are not publicly available (1).

Information on allowances is not publicly available (1).

Pay rates, allowances and salaries for the Ministry of Defence and Army personnel are regulated by the Collective Agreement of the Ministry of Defence [1] which draws on the Law of Labor Relations [2] and the Law On Army Service [3]. These rates are secured within the Ministry of Defence budget which, in a summarised form, discloses the annual amounts allocated on the Ministry of Defence website [4]. According to the Agreement, pay rates are expressed in points, and are calculated by multiplying the number of points with the value of the point (Article 66). Individual salaries and allowances of each employee is not made public, apart from some exceptional cases determined by law (Article 65) [2]. Since 2016, only the salaries of leadership staff of the Ministry of Defence and Army are openly published on the Ministry of Defence website [5]. The Law on Army Service determines the pay rates and the calculation methods for the military personnel [3]. These pay rates depend on the rank, responsibilities and work experience of a given staff member (Article 148) [3] and the value of the points earned by the staff member, which is determined by the Minister of Defence (Article 147) [3].

The criteria for allowances are determined by the Collective Agreement of the Ministry of Defence [1] which draws on the Law of Labor Relations [2] and the Law On Army Service [3]. These allowances are calculated in points and depend on a number of variables including overtime, night shifts, field work, education, risk, rank, experience etc. Information on allowances is only available in summarised form in the Ministry of Defence.

Pay rates for all civilian and military personnel are available on the website of the Norwegian Union of Military Officers and Experts [1]. The information is comprehensive and disaggregated by rank. Neither the Ministry of Defence nor the Armed Forces have made this information available to the general public on their websites. The website of the Armed Forces provides only general guidelines on payslips, tax, holiday pay and pensions [2]. The reason why the information is published on the website of the Norwegian Union of Military Officers and Experts and not on the Ministry of Defence’s website has to do with specific labour relations in Norway. The so-called “Norwegian model” is used to describe the relationship between employers and employees, between employers’ organisations and trade unions and between these parties and the State. Pay rates are settled through a collective bargaining system, where trade unions play a key role in negotiating salary and other conditions with employers [3].

Most allowances for civilian and military personnel are published by the Norwegian Military Officers and Experts’ Association [1]. The Norwegian military has, however, a wide and complex set of allowances and not all of them are noted on the website of the Norwegian Military Officers and Experts’ Association (missing, for example, are the housing and long-distance commuting allowances). Information about such allowances, including eligibility criteria, is publicly available, albeit not in an organised and easily comprehensible manner.

There is no openly published information on pay rates for civilian or military personnel. No information on relevant the institution’s websites was found on minimum wage in the public sector (1), (2), (3). Salaries are decided by the council of ministers and then announced by the minister, there is no standard minimum wage in the public sector only in the private sector following Royal Decree 223/2013, stating 235 rials as the minimum wage for Omani workers in addition to a 100 rials allowance (4), (5). Public sector salaries are dependent on ministries, no information as available on civilian and military personnel (2), (6). The Omani Labour Law of 2012 does not apply to military or security personnel who are governed by military service law (Royal Decree 110/2011 and 16/2018) (4), (7). Pay rates and salaries are not published and are not available to the public. The rates are usually available upon request by personnel from the financial department and their respective units only (8), (9).

No information on allowances regarding military and civilian personnel is made publicly available. The allowances vary, and they are not made available to the majority of the units as they are considered confidential financial information (1), (2). Neither the Ministry of Defence, Ministry of Finance, nor the eGovernment portal has any information regarding allowances for civilian or military personnel (3), (4). As outlined above in the 2012 Labour Act provisions were made for allowance for private sector Omani employees; however, no details are available regarding public sector allowances (5).

Pay rates for all civilian and military personnel are published in the official journal of the PA as well as in the Military Service Law disaggregated by rank. Summarised information is made available to the general public (1), (2). The eligibility and calculation methods are also available.

Allowances for all civilian and military personnel are published in the official journal of the PA as well as in the Military Service Law (1). These allowances can increase and decrease based on the rank as well as the type of the job (i.e. overtime or operations).

Pay rates, including policy changes therein, are publicly available and are disaggregated by rank [1, 2, 3]. Summarised information is available to the general public via the government’s official journal, Official Gazette [2].

No information on specific allowances for military personnel was publicly available [1, 2].

The Ministry of National Defence publishes detailed information about the pay rates for the military personnel, disaggregated by rank. It is publicly available on the MoND website [1]. Pay rates for civilian personnel, disaggregated by ranks, are regulated by the ordinance of the prime minister based on the Civil Service Act [2]. In March 2017, as a reaction to an MP’s interpellation, the ministry published detailed information about pay rates for the civilian personnel [3].

Calculation methods and eligibility criteria for allowances for military personnel are regulated by public ordinance’s from the defence ministry [1]. Allowances for civil service personnel are regulated by the Civil Service Act and related regulation [2]. In March 2017, as a reaction to an MP’s interpellation, the ministry published detailed information about allowances for civilian personnel [3].

Pay rates for all civilian [1] and military personnel [2] are published in full and disaggregated by rank. Both observe a single pay scale [3].

Allowance rates, their calculation and eligibility, including criteria, are defined by law and publicly available for both civilian [1] and military [2] personnel.

Pay rates are published only for selected civilian and military personnel. [1] Section three of Law No. 31 (2006) of the Military Service Act addresses salaries and promotions, and states that salaries and promotions can be changed through an Emiri Decree. [2] The same law includes a section on salary scales based on positions, and promotions, in addition to the maximum number of allowable promotions. This, however, does not include salary scales for defence personnel in high ranking positions. Human Resources Law No. 15 (2016), issued through an Emiri Decree, introduced some changes to salary scales for governmental positions. [3,4] The same law, however, excludes the defence and military sectors, and the salaries of high-ranking Government personnel, such as ministers. Salaries within the defence sector are considered to be the highest among governmental positions, however, there are no further details provided particularly about those personnel in high ranking positions. [5] The salary scale for the defence sector is published in a basic salary format, but not in detail. [6] However, there are exceptions, for instance when the Emir or the Minister of Defence issue decrees that increase military personnel salaries. These decrees are not predictable.

The only document publicly available about pay rates for military personnel is Law No. 31 (2006). Articles 21 and 22 of Law No. 31 (2006) of the Military Service Act, mention allowances such as housing, transportation, social security and other benefits determined by the ‘specialised authorities.’ [1,2] Other than this mention, there are no details about eligibility criteria, or different allowances based on seniority. Bonuses and allowances are published annually on the official gazette of the MoD and MoF. [3] In many cases, such information could be printed publicly, but newspapers and websites refrain from doing so as salaries are not of particular interest in Qatar, especially as most of the defence sector employees are Qatari nationals.

Pay rates for civilian personnel are published annually by the Federal Service for State Satistics (RosStat) [1]. In 2018, for example, the average monthly payment was 105,339 rubles [2].

Military personnel is divided into contracted and recruited personnel, as detailed in the federal law ‘On Pay and Allowances for Military Personnel’ [3]. According to Article 4, Point 3 of this law, payment for contracted military personnel consists of payment by rank, payment by post and a number of allowances, and is paid out of both federal and regional budgets [3]. According to Article 4, Point 4, payment for recruited military personnel consists of payment by post and a number of allowances [3]. The MoD website provides detailed information about payments by rank [4] and by post [5]. (It seems that the information is not regularly updated – the webpage ‘Monthly payment by rank’ shows the payment for private soldiers as being 5,000 rubles [4], while the graphic ‘Pay and allowances for contracted personnel’ shows it as being 5,200 rubles [6]). According to the MoD website, the payment for contracted military personnel, including allowances, currently ranges from 23,400 to 68,588 rubles [6].

According to Article 4, Point 3 of Federal Law No. 306, allowances for contracted military personnel include monthly allowances (for length of service, proficiency, work with state secrets, hazardous duty and excellence), a bonus for responsible performance of duties and and annual financial aid [1]. According to Article 4, Point 4 of the same law, allowances for recruited military personnel include monthly allowances for proficiency, work with state secrets and hazardous duty [1]. According to Article 3 of the same law, there are also a number of allowances and social payments for retirement, disabillity, etc. [1]. The size of the allowance is based on the monthly payment of a soldier and the eligibility is mostly grounded on length of service [1].

Allowances for civil personnel include compensation for transportation costs, relocation, one-time financial aid and rental costs for those who work either in the northern or rural territories of Russia [2]. Eligibility is decided upon submission of documents (transport expenses, for example) and calculations are made accordingly [2].

It is worth noting, however, that the MoD itself plans to review assessment procedures to make the criteria for eligibility for allowances more clear [3].

The government does not publish detailed information on pay rates or salaries for civilian or military employees either on government websites, recruitment webpages or the local media. According to our sources, this information is considered confidential, and employees are not allowed to share it outside their units (1), (2).

According to our sources, fixed allowances (bonuses for accommodation, cars, etc.) for senior commanders are not published; however, allowance and bonus increases by royal decrees are published for the public (1), (2). The government occasionally announces pay raises and bonuses for public sector employees, including military personnel (3). For example, in January 2018, local media outlets reported that King Salman ordered a SAR 1,000 monthly allowance for all government staff, including military employees, for a period of one year (4). However, the researcher found no publicly available information on specific salary structures or methods of calculation for these salaries. The government does occasionally release broad figures on the amount it spends on civil service salaries; however, these are overall figures and exclude the include military and security sectors (5), (6).

Information on the average salaries in the MoD and SAF, divided by rank, is regularly updated and openly published on the MoD’s website [1]. The MoD also compiles and publishes a three-year budget realisation plan overview, which entails the aggregated data on the funds allocated and spent on salaries and allowances [2].

Information on the total amount of resources distributed for allowances is published together with the summary of funds allocated and spent on salaries [1].The conditions and criteria for the reimbursement of travel and other expenses and other allowances in the Serbian Armed Forces are laid down in the Rulebook on Reimbursement of Travel and Other Expenses and Other Receipts in the Serbian Armed Forces [2] [3].

Information on the pay rates and allowances of military personnel is publicly available for junior and middle-ranking officers for the purposes of recruitment. Information for salaries and allowances for senior military personnel, as well as civilian personnel, is either not public or not presented in a detailed manner [1, 2, 3, 4].

Detailed information on military and civilian personnel allowances have not been made public They are buried within ‘Operating Expenditure’ alongside core activities such as maintenance, procurement, and personnel salaries [1]. A breakdown of allowances has not been made public.

The Defence Force Service Commission (DFSC) and the Department of Defence (DoD) Annual Report both disclose pay rates for personnel (uniformed and civilian) [1, 2]. This information is difficult to access by the public, however, and it is not openly promoted beyond niche media.

There is some limited information available between the DFSC and DoD Annual Report that disclose daily allowances, but it is not a complete guide. Stipends, danger pay and other such allowances are not available [1, 2].

The Ministry of National Defence publishes the latest pay rates and allowances for all military personnel and civilians who work in the defence industry. Pay rates are disaggregated by rank from General to Technical Sergeant. Pay and allowance rates include the basic allowance for subsistence, allowance for special work, and employee benefits. [1]

The Public Officials Remuneration Regulations and the Military Personnel Remuneration Act contain calculation methods for pay rates and allowances in the public sector including for military personnel, as well as eligibility rules for receiving allowances for housing, family and special work. [1] [2] The Act on the Management of Civilian Personnel in the Military Service includes information on the eligibility of civilian personnel alongside calculation methods for pay rates. [3]

While not found in service publications, pay rates are disaggregated by rank (starting from Lt. General to private), allowances (monthly, housing) and pension, listed in the approved national budgets published on the Ministry of Finance’s website. [1] [2] [3]

The Ministry of Finance publishes approved budgets listing housing and daily allowances for both civilian and military personnel. Allowances are disaggregated by rank. [1] [2] [3] Nevertheless, there is no information on calculation methods.

The pay rates of the Spanish military is public and available both on the State’s Official Bulletin (BOE) and from the Ministry of Defence [1, 2]. Exact salaries can also be found at the Relación de puestos de trabajo (RPT), the job website [3]. Depending on their rank and the work, soldiers and other personnel receive supplements added to their base salary.

There are a number of allowances or complementary payments in the Spanish military, and all concepts are regulated and stated in the Official State Bulletin (Boletín Oficial del Estado (BOE)). However, the way one of the most important allowances is applied is unclear and in, certain cases, subjectively decided. This is the Complemento de Dedicación Especial (Special Dedication Complement) (CDE). This complement is additional renumeration aimed at achieving an improvement in the quality of work carried out and is set according to each person’s circumstances, productivity, and the improvement in the results that have been individually achieved. From all this, the “subjective nature” of this CDE and the “discretion” that it attributes to the Minister of Defence regarding its concession can be deduced [1]. Even though discretionary acts must be motivated, “it is frequent to find cases in which the military command decides to suppress the CDE for a certain subordinate and not give reasons why the performance of the service or job of the affected person is not anymore carried out with special dedication, performance and initiative” [1, 2]. On the other hand, in “many military units”, to avoid discontent among its members, once that the unit has received the global CDE, “the military command distributes them among all members of the unit, whether or not they deserved it. This procedure goes against the essence of this complement” [1]. The CDE is decided by the hierarchical superior, and the CDE assignation has often been referred to as arbitrary and a tool to ensure “servility” [2]. The CDE is not irrelevant in volume (around 40 per cent of the total payment) [2], and it can account for 35% to 130% of the complement of employment [3]. The criteria for other types of allowances are clearly defined, and details published in the BOE.

It was not possible to find any reliable information about pay rates. In any case, rates for more senior officers wouldn’t include reference to what are often substantial off-budget payments and benefits made available to civilian and military personnel to maintain their loyalty. Additionally, as Alex de Waal emphasises in his 2019 report on Sudan’s ‘political marketplace’, SAF soldiers are paid less than what RSF soldiers receive. While SAF soldiers are paid via formal payroll processes, RSF soldiers are still paid directly by their commanders. The two elements have historically been deployed separately from one another. De Waal further notes: ‘Payments to actors in the security arena are estimated to have consumed about 60% of government spending in recent years’ [1]. Payment may also vary depending on whether and where soldiers are deployed (e.g. Libya or Yemen), their function (defending or taking territory/assets) and what the buyer is willing to pay. According to the Panel of Experts on Sudan, soldiers in Libya are, for example, sometimes also paid in-kind with vehicles and equipment or with some share of the spoils they help to obtain [2].

A review of the Ministry of Defence website (which is not in operation) did not yield any evidence that information on allowances is publicly available.

Pay rates are published only for selected high-level civilian and military personnel in the Swedish Armed Forces (SAF) annual reports [1] [2] [3] [4]. Information on salaries of personnel in the defence sector is however included under the Public Access Law [5], which regulates public insight into the activities of the authorities, and can thus be accessed upon request.

Allowances for high-ranking civil and military officers are published in the SAF annual reports [1] [2] [3] [4], but do not include criteria for eligibility, nor calculation methods. Allowances for lower ranking soldiers are not published, but can be requested in line with the Public Access Law [5].

The basis for all rules concerning personnel working for the federal administration can be found in the Federal Personnel Act (Bundespersonalgesetz) (BPG) [1]. The Federal Council provides a framework ordinance for the BPG (Rahmenverordnung zum BPG). The Federal Personnel Ordinance (Bundespersonalverordnung, BPV) lays out the implementing provisions for the employees of the federal administration (including DDPS) [2]. The Federal Department of Finance (FDF) Ordinance on the BPV (Verordnung des EFD zur Bundespersonalverordnung) (VBPV) specifies the provisions of the BPV further, namely issues like salaries, evaluations, work hours and expenses [3]. Rules for executive salaries regulated in the Executive Pay Ordinance (Verordnung über die Entlöhnung und weitere Vertragsbedingungen der obersten Kader und Leitungsorgane von Unternehmen und Anstalten des Bundes, Kaderlohnverordnung) [4]. Finally, the Federal Department of Defence, Civil Protection and Sport (DDPS) in coordination with the FDF issues an Ordinance for Valuation of Special Functions within the DDPS (Verordnung des VBS über die Bewertung der besonderen Funktionen im VBS) that assigns a salary class to specific functions including professional military according to rank [5]. The Confederation publishes a salary scale applying to all employees [6]. There is a yearly government report to the Parliament’s finance delegation on executive pay in companies linked to the government (including RUAG) [7]. Summaries on the rules for loss compensations and pay are available on the DDPS website, disaggregated by rank [8].

The basis for all the rules concerning personnel working for the federal administration can be found in the Federal Personnel Act (Bundespersonalgesetz) (BPG) [1]. The Federal Council provides a framework ordinance for the BPG (Rahmenverordnung zum BPG). The Federal Personnel Ordinance (Bundespersonalverordnung) (BPV) lays out the implementing provisions for the employees of the federal administration (including the DDPS) [2]. The Swiss Confederation provides different types of allowance in addition to the regular salary. There are allowances linked to (e.g. extra pay for the location, premiums and boni) and those independent of a particular employees performance (family allowance, public transport subsidies, paternity leave) [3]. These allowances are listed in Article 32 and Articles 43-51 of the BPG. The law limits the amount and defines the procedures for these payouts [1]. Family allowances are integral to the published salary scale [4]. For executive pay within the administration as well as companies for which the Swiss Confederation is a stakeholder, allowances have to be published in their entirety (Article 6.4 BPG) [1]. The Federal Council reports annually to the Finance Delegation of the National Council on executive salaries of companies like RUAG [5]. The type of allowances for executives are defined in Article 5 of the Kaderlohnverordnung [6].

Pay rates for all civilian and military personnel are published in service publications and disaggregated by rank [1]. Information in disaggregated formats is made available to the general public via the “Archive of Career Paths and Pay Rates” on the website of the Ministry of National Defence [2].

Allowances for all civilian and military personnel are openly published in service publications and disaggregated by rank [1]. Information, including criteria for eligibility and calculation methods, is made available to the general public via the “Archive of Career Paths and Pay Rates” on the website of the Ministry of National Defence [2].

Actual rates of pay for civilian or miliatary personnel are not published. The Public Service Pay and Incentives Policy is public, but is now eleven years old, and does not specifiy rates for the defence or any other sector. [1] One source indicated that summarised information on pay rates is available on the Ministry of Defence website but this could not be identified. [2]

Actual allowances for civilian or military personnel are not published. They are likely contained in Standing Order for the Public Service, but the updated version is not a public document.

Pay rates for all civilian and military personnel are publicly available and disaggregated by rank. This is detailed in the public pay rate structure of civil servants, issued on December 5, 2014, which presents the information categorised by rank [1]. In 2015, the Civil Servant Act was issued, which also provides an annex showing the pay rates of civil servants at different levels that could be applied to military officers of different ranks [2]. The information on the pay rates of military officials and military students under the MoD is also available online [3]. In addition, the latest update of the public pay rate structure of civil servants was in 2015 [4].

Information on allowances for all civilian and military personnel, including the criteria for eligibility and the calculation methods, are openly published in two major sources. The first is the Regulations of the Ministry of Finance on Public Duties and Allowances 2007, which was revised in 2011 [1]. The second is the Criteria and Allowance Rates for Civil Servants, issued by the Bureau of the Budget in 2018 [2].

Pay rates for all civilian and military personnel are taken under the form of Governmental Decrees and published in the Official Gazette of the Tunisian Republic, disaggregated by rank. Information about pay rates of military personnel is also published in the official gazette (for example Décret n° 2007-2408 du 2 Octobre 2007 modifiant le décret n° 79-96 du 11 janvier 1979 fixant la solde des militaires non classés dans la grille indiciaire de la fonction publique et le régime de l’alimentation dans l’armée) (1). The official gazette is available online (2).

Allowances for all civilian and military personnel are openly published, including criteria for eligibility and calculation methods. For example, Governmental Decree n°767-2018, dated 13 September 2018, concerning the establishment and adjustment of conditions for the allocation of a “special grant” gives the amount of the allowance disaggregated by military rank (1). Many other legal texts concerning allowances are published in the Official Gazette (2, 3). The majority of pay rates and allowances for military personnel are published. However, some texts were not published like Decree 225-2011, dated the 22 October 2011. (4)

Pay rates for all civilian and military personnel are published in service publications, disaggregated by rank and service distribution, and are known by all military personnel because payrolls can be accessed by all personnel via the TAF’s intranet system [1]. According to Interviewee 4, all military personnel within the military can easily access the pay rates of other personnel, meaning there is a fully transparent system in the military. But no information is made available to the general public. Please also note that the Turkish website e-Devlet kapısı (English: e-government gateway), or just e-Devlet (Turkish: e-government) or turkiye.gov.tr, is a resource providing access to government services. Users here can access e-Devlet using their ID number and password or with Identity Cards and pay rolls [2]. Interviewee 5 suggested that both serving military and civilian personnel in the defence sector can access their pay rolls via the e-government system [3].

Interviewee 4 asserted that allowances for all civilian and military personnel are openly published on the TAF’s own Intranet system [1]. However, Interviewee 6 suggested that no information is made available to the general public because the Intranet system within the military is not accessible to the public [2]. So, the payrolls of military personnel are not publicly available.

Pay rates for all civilian and military personnel are published in service publications, they are only disaggregated by rank for civilian employees. There is no information on disaggregated salaries for soldiers by rank. This information is made available to the general public.

Information on the allowances for civilian and military personnel is available from the Ministerial Policy Statement 2019/2020, but it does not include criteria for eligibility and calculation methods.

Pay rates for military personnel are publicly available and disaggregated by rank [1, 2]. Summarised information is made available to the general public [3, 4]. The general procedure of paying salaries for civilians (including those of the MoD) is established by the Law of Ukraine on Public Service [5] with details about particular salaries being established by the CMU Resolution [6]. Average MoD servicemen and civilians’ salaries are also published in the MoD budget request [7]. There is also a regulation on salaries for heads of state-owned enterprises [8]. However, this data is widely scattered and there is no one single place to get all this information.
Moreover, the pay rates of MoD and other military officials can also be openly and transparently checked through the website of the National Agency of Corruption Prevention (https://public.nazk.gov.ua/). While it is a useful tool, it provides the aggregate of all incomes (salary + allowances + possible salaries from teaching). As such, the information is not clear enough to understand the pay rates of officials.

There is legislation in place establishing the allowance framework for servicemen [1,2]. However, allowances are paid depending on the allowances fund, and allowances rates are provided by the Minister`s decision [3]. Allowances are paid following the rules on the allowances of military personnel, which is developed in military units based on the specifics of the tasks of a specific military unit [4]. Specific instructions are not publicly available. The general procedure of paying allowances for civilians, including those of the MoD, is established by the Law of Ukraine on Public Service [4], and a CMU resolution [5]. Specific numbers of allowances for civilians are provided by MoD Order No. 15 of August 31, 2016 [6], but the document itself is not published.

Research has revealed that salary scales and pay rates are published only for selected civilian and military personnel. The official websites of the Ministry of Defence and the Ministry of Finance (1), (2) do not include any information related to pay rates of military and civilian personnel. The salaries are not unified and do not represent reality as they vary from time to time based on royal decrees. High-ranking officers salaries are never published and may receive their salaries from the Crown Prince’s Office and not the Ministry of Defence (3), (4).

There is no publicly available information on allowances for military and civilian personnel in the UAE. It has been established that the official websites of the Ministry of Defence and the Ministry of Finance (1), (2) do not include any information related to pay rates of military and civilian personnel, neither do they include information about allowances. Research shows that some platforms published information about salary scales and allowances for the UAE police, rather than the defence sector. According to an article published in the Khaleej Times, the police and security forces in UAE ‘have [a] telephone allowance and periodic bonuses’ as well (3). Officers at the rank of brigadier and above can get an annual bonus equal to six per cent of their base salary. Additionally, force members are also entitled to special bonuses with a minimum of Dh500 to Dh20,000 monthly (3). However, no information as such is available either for the civilian or military personnel within the armed forces or the Ministry of Defence (4), (5).

Pay rates for all civilian and military personnel, disaggregated by rank, are publicly available [1, 2, 3].

The ‘Tri-Service Regulations for Expenses and Allowances’ and the ‘Guide to expenses and allowances for service personnel’ contain information on allowances for all civilian and military personnel [1, 2]. They are openly published and include criteria for eligibility and calculation methods.

The Defense Finance and Accounting Service (DFAS), which provides the payment services of the DoD, produces annual tables for active and reserve military personnel [1]. This table is broken down by pay grade and differentiates between commissioned officers, commissioned officers with over four years of active service, warrant officers and enlisted members. The DFAS website does not provide general information on how pay grades are applied or explanatory materials beyond the table.

The Military Compensation website, however, provides some basic explanatory information on different types of pay (basic, special & incentive) and outlines the circumstances under which additional compensation payments are made [2].

The DFAS also provides details on civilian employees of the DoD and there is information on the different types of pay plans employees might fall under (e.g. Federal Wage System, General Schedule, etc.) [3]. It does not, however, specify to the general public how it is known which civilian personnel is paid via which system.

The Defense Civilian Intelligence Personnel System (DCIPS) is the human resources management system for the DoD and it produces annual reports on civilian intelligence personnel pay rates, which are publicly available [4]. These reports provide the pay band ranges and the grade ranges which fit within the bands. The data, whilst broken down comprehensively, is not easily comprehensible for the public to digest.

The Defense Finance and Accounting Service (DFAS) and the Military Compensation websites both provide details on the allowances that military personnel can receive [1,2]. As outlined on the Military Compensation website, there are various types of allowances, such as ‘Basic Allowance for Subsistence’ and ‘Basic Allowance for Housing’ [2]. For the six most common types of allowance, there are explanations on eligibility [3] and the value of the allowance [4]. There is a primer which provides information on how Basic Allowance for Housing (BAH) is calculated for the uniformed services [5]. However, no other information could be found on how the value of the allowances are calculated.

For civilian personnel, there is information on the DFAS website which details the different entitlements individuals can receive [6]. Most of these allowances have an accompanying fact sheet which details their qualifying criteria and there is some detail on how the allowances are calculated but no exact values.

No official information has been published on the salary scales of the National Bolivarian Armed Forces (FANB) since 2018, and unofficial information is unreliable. Given the country’s economic crisis, within which the executive constantly increases and makes changes to the minimum wage as part of measures to counter hyperinflation [1], the salaries of military personnel and staff of the Ministry of the People’s Power for Defence (MPPD) have undergone constant variations. In January 2018 a salary increase for FANB members was announced by decree. This was heavily criticised, not only for the sharp increase but also for the considerable difference between payouts to military and civilian officials [2]. However, two months after this announcement, the minister of defence pointed out that it was unsustainable to maintain such an increase [3] and unofficial sources indicate that in August a new salary scale circulated within the FANB, showing wage reductions according to hierarchy and years of service [4]. Since these reports no official information has been published on the current salary scales [5].

Information on the true allowances of MPPD officers and civil employees is not publicly available. The ministry’s payment system is private access only and it is therefore impossible to access information on these allowances [1].

Added to the imprecise handling of official information on salary scales, reports indicate that the income of some military officers corresponds not only to what is assigned by the scale but also to additional resources obtained from military and other state companies, and through the participation of some officers in illicit activities [2].

The government provides anecdotal information on salary reviews of the military, making no distinction of ranks and without providing significant detail [1]. The public relies on unofficial media reports and leaks for information concerning the salaries of soldiers [2, 3]. Information relating to the allowances paid to the highest-ranking military officers is rarely publicly available, except when they are given perks and benefits, which are reported on in the media [4].

Allowances due to the military and civilian personnel in the defence sector are also not published, save for the anecdotal information provided by the government or the president [1]. However, the media sometimes provides information on salaries of low ranking soldiers and perks/benefits for senior officers [2, 3].