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Q40.

Do personnel receive the correct pay on time, and is the system of payment well-established, routine, and published?

40a. Timeliness

Score

SCORE: 100/100

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40b. Accuracy

Score

SCORE: 100/100

Assessor Explanation

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40c. Transparency

Score

SCORE: 50/100

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The Ministry of Defence (MoD) and armed forces personnel receive their salary on time. The procedures for the payment of the salaries are defined in the guidelines issued by the minister of finance in accordance with the Law on the Management of Budgetary Systems [1], the Law on Financial Management and Control [2], and the Law on the Annual Budget [3, 4]. Additional instructions define the form, elements and manner of the payrolls [5].

Personnel receive the correct pay. Salaries are transferred to the bank account of each employee. The date of payment is defined in the contract signed between the spending entity and the bank. On very rare occasions, delays of one or two days may occur in cases of combinations of banking holidays and weekends [1, 2].

The payment and allowances system is openly published. The Decision of Council of Ministers on the Payment of Salaries of Active Personnel of the Armed Forces provides detailed pay brackets for all ranks, disaggregated by seniority and details on how payment is calculated [1]. The permitted allowances are defined in the Law on the Status of the Personnel of the Armed Forces [2]. The expenses, the entitlement criteria, and caps on entitlement are provided in the relevant Decision of Council of Ministers adopted according to the aforementioned law [3, 4, 5, 6, 7, 8, 9]. The MoD and Armed Forces Internal Regulation provides separate management responsibilities [10, 11].

Since questions 40A and 40B are closely related, they are answered together.

No evidence could be found that military personnel did not receive their salaries on time. There is also no evidence that the payments of the salary have been inaccurate. No reports in the media, for example on protests, could be found that would indicate that salaries have not been paid on time or were inaccurate. The only information found that is somewhat related to the issue were protests of retired military personnel in 2018 who were demanding higher pensions and other forms of compensation. However, there was no evidence that they did not receive their allocated pensions or that their retirement was inaccurate (1).

Academic research on civil-military relations emphasizes that the financial endowment of the soldiers is important to ensure the loyalty of the armed forces (2), (3). To enhance the cohesion within the military and in order to avoid protests or even defections of military personnel, the Algerian government has an interest in paying salaries accurately on time. That salaries are crucial is underlined by an illustrative example, that happened at the end of 2014 when police officers rioted. In addition to political demands, they were also asking for higher wages. The government responded immediately by raising the salaries of the police, the gendarmeries, military personnel and firefighters (4). With that in mind, there is also no evidence that the government was not able to pay the salaries. Algeria’s economy and its state revenues rely heavily on the income of hydrocarbon exports. Despite low oil prices, the government did not need to undertake austerity measures, including subsidy or pay cuts, as the EIU reported (5).

Since questions 40A and 40B are closely related, they are answered together.

No evidence could be found that military personnel did not receive their salaries on time. There is also no evidence that the payments of the salary have been inaccurate. No reports in the media, for example on protests, could be found that would indicate that salaries have not been paid on time or were inaccurate. The only information found that is somewhat related to the issue were protests of retired military personnel in 2018 who were demanding higher pensions and other forms of compensation. However, there was no evidence that they did not receive their allocated pensions or that their retirement was inaccurate (1).

Academic research on civil-military relations emphasizes that the financial endowment of the soldiers is important to ensure the loyalty of the armed forces (2), (3). To enhance the cohesion within the military and in order to avoid protests or even defections of military personnel, the Algerian government has an interest in paying salaries accurately on time. That salaries are crucial is underlined by an illustrative example, that happened at the end of 2014 when police officers rioted. In addition to political demands, they were also asking for higher wages. The government responded immediately by raising the salaries of the police, the gendarmeries, military personnel and firefighters (4). With that in mind, there is also no evidence that the government was not able to pay the salaries. Algeria’s economy and its state revenues rely heavily on the income of hydrocarbon exports. Despite low oil prices, the government did not need to undertake austerity measures, including subsidy or pay cuts, as the EIU reported (5).

There is no evidence that the system of payments is published. Laws and regulations that stipulate some general rules on remunerations and salaries in the defence sector, such as the Statute of Military Personnel of 2006 (1), do not outline the system of payment. Also, the Code of Military Pensions (2) does not provide any information in this regard. No regulations on how the system of payment works was found for the civilian bureaucracy either. Presidential Decree No. 07-304 (2007) outlines the salary index grid and the compensation scheme for civil servants but no information on the payment system could be found (3). Also, an order on the general status of the civil service does not provide any information (4). No references to other laws, regulations, or orders were found in the mentioned laws which, would suggest that the payment system is published elsewhere.

Since the financial crisis in late 2014, reports on salary delays of public servants, have multiplied. Public complaints among military personnel have been rare, due to restrictions in the Military Crimes Law, Art. 25 punishes “tumultuous group claims” with two to eight years in prison (1), (2).

Officers studying abroad complained in 2017 of significant and regular delays in the payment of their scholarships. According to a media report, in March 2017, 38 soldiers were arrested after 300 soldiers had been fired for complaining over non-payment of their salaries dating back four years (3).

Since the beginning of the financial crisis in late 2014, local media outlets have reported cases of incomplete payments, in addition to salary delays among public servants, which occasionally have exceeded three months. Yet, criticism for delayed or incomplete payments among the police and military is rarely expressed publicly and mostly dealt with internally, for fear of reprisals and dismissal (1). For instance, police have cracked down on the rare public protests of military veterans who have claimed to have overdue pension payments (2).

According to a media report in September 2017, soldiers employed by the President’s Security Bureau have been threatened with imprisonment for complaining about salary delays and salary payments in cash, contrary to established procedures (3), (1).

Pay scales for public servants, including the military, are approved by presidential decree and published in the official gazette (see comment above under Q39A). All payments to public servants are made via bank transfer, based on the Integrated System of Financial Management of the State (SIGFE), this includes military personnel. However, the public pay scales are not disaggregated by seniority and do not include details on how individual pay is calculated (1).

Interviews with civil and military personnel confirm that staff receive their salaries in a timely and accurate manner; generally, there are no delays, through bank transfers [1, 2]. The payment should arrive on time, by the 15th of the next month at the latest, as defined by the Labour Code (Article 192) [3].

Interviews with civil and military personnel confirm that staff receive their salaries in a timely and accurate manner; generally, there are no delays, through bank transfers [1, 2]. The payment should arrive on time, by the 15th of the next month at the latest, as defined by the Labour Code (Article 192) [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].

Payment is on time, and there have been no delays recently (1, 2). Some payments to servicemen were delayed until 2013. This includes “money compensation to military servicemen instead of unused vacation” (3), and “triple fare for service on the frontline” (4). However, after the appointment of Zakir Hasanov as defence minister, monetary compensation to military servicemen instead of unused vacation started to be paid. There are constant announcements on the Ministry of Defence website (5).

Military personnel are paid accurately. In recent years, there have been no serious problems (1, 2). However, sometimes in practice payments on some occasions are taken by sergeants, officers and others in return for certain favours, if a soldier refuses, they could be subject to discrimination vis-à-vis those soldiers (3, 4).

The payment system is generally not published, no explanation is given (1). It is not registered as a military secret in the law on state secrets (2).
On the contrary, privileges, concessions and compensations granted by the state to citizens, officials, enterprises, institutions, and organizations are not considered as state secrets (Article 7.0.3).
The latest news on this subject is from 2017. According to the information, the order of monetary compensation for military servicemen has been approved. Military personnel serving in the army and other armed units, as well as in other public bodies, shall be determined by the statutes approved by the heads of these agencies, taking into account their salaries and the types of money they provide.
The Cabinet of Ministers has made such a decision regarding the entry into force of the Referendum Act of the Republic of Azerbaijan “On Making Amendments to the Constitution of the Republic of Azerbaijan” adopted at the referendum on September 26, 2016 (3). However, this information is general, and there is no detailed information about the payment system (4).

There has been an example of a delay in paying monthly wages to the members of the Armed Forces of Bosnia and Herzegovina (AFBiH), it was documented in the “Dnevni List” (Daily Newspaper), the delay happened due to the large number of the employees employed [1]. Employees that work for the Ministry of Defence (MoD) and AFBiH receive their monthly salaries regularly and with no delays. Payroll accounting is done via a centralised information system that is directly connected with the Ministry of Finance and Treasury [2].

Personnel receive the correct payment of their salaries, with the relevant provisions of Paragraph VII (Wages, Allowances and Other Reimbursements) of the Law on the Service in the Armed Forces of Bosnia and Herzegovina for the military personnel. Civilian personnel salaries are covered by the Law on Salaries and Allowances in the institutions of Bosnia and Herzegovina [1, 2, 3].

The payment and allowances system is not openly published. The only publicly available data are gross expenses related to salaries of the members of the AFBiH [1].
Salaries are based on a coefficient depending on the position, both civil and military. Additionally depending on the length of employment employees receive 0.5% on top of the basic salary per each year of service (up to 20%), in addition to the specifics of the work, allowances for hot meals, allowances for separation and housing expenses, transportation and other. The publication of the specifics of every element and the full salary paid out could be in breach of the Law on Protection of Private Data, as it could be possible to identify a specific person that received the payment [2].

This indicator has not been assigned a score due to insufficient information or evidence.

There is no evidence showing late payment of salary for military personnel and civilian in the MoD. However, according to BTI, “within the security sector, other serious problems already existed under the Compaoré regime. Extensive economic grievances (e.g., poor pay and housing) among the security forces persist despite the government’s efforts to meet their demands (1).

According to Article 19 (1) of Law 038-2016, “the personnel of the Armed Forces have right to a payment while on duty” (2). The salary payment is based on rank, experience in the rank, the qualification and the length of performed services (3). Allowances are given to certain personnel, they can include residential allowances, family allowances and particular allowances based on the nature of work performed and the risk affiliated with the work (1). Any measure that affects the payment system of the public agents is applied to the military with simultaneous effect (4).

The 2018 SIPRI Report states that there has been a 24% increase in Burkina Faso’s military expenditure from 2016 to 2017, which is about $191 million, which includes the payment of the salaries and allowances that apply (3). The 2018 BTI Report states that Burkina Faso’s military expenditures for the past three years were 1.2% of the GDP in 2016, 1.3% in 2015, and 1.4% of the GDP in 2014 (1). Additionally, from 2008 to 2018; Trading Economic’s Burkina Faso Corruption Ranking indicates that “Burkina Faso[‘s] military expenditures (salaries and allowances), is 185.60USD million (5).

This indicator has not been assigned a score due to insufficient information or evidence.

The payment system is well-known. Article 19 (2); (3) & (4), provides the public with all the conditions that apply for the calculation of the salary, including the rank, the experience in the rank, the qualification, and the length of the service performed. Additionally, the public is provided with all the items that go into the paystub, including, residential allowances, family allowances, and other particular allowance depending on the nature of the work performed and the affiliated risks. Article 20 of Law 038 (2016) states that the personnel of the armed forces are eligible for social security services (1), (2), (3), (4), (5), (6).

The salaries of military personnel, especially those of specialised agencies, is one of the top priorities of the country. However, sometimes there may be delays in their payments due to attempts by personnel to forge figures or when military leaders embezzle funds allocated for soldiers [4]. In the early 1990s when the salaries of civil servants were slashed twice, those of the military were not reduced.

However, there have been instances when personnel have not received their dues on time, although this is not usually the norm. In 2015, hundreds of Cameroonian soldiers who served in the United Nations peacekeeping mission in the Central African Republic (MINUSCA) held a demonstration in Yaounde requesting months of unpaid dues [1]. In June 2017, about thirty soldiers were arrested on the orders of the Minister of Defence and accused of staging a mutiny when they went on strike demanding some of their allowances [2]. In September 2015, the then Minister of Defence, Edgard Alain Mebe Ngo’o, warned that “senior military officials who embezzle allowances meant for soldiers fighting Boko Haram in the Far North Region of the country will be tried in military courts” [3].

In addition, Reuters (June 2017) reported that “about fifty armed Cameroonian soldiers demanding unpaid salaries briefly blocked off a major highway in the north of Cameroon on Sunday morning, an army source and the government said. The soldiers, who were at the end of a tour near the border with Chad in Cameroon’s Far North region, demanded two years’ worth of salaries and expenses that they said they were owed” [4].

Issues with accuracy are not common. Sometimes inaccuracies are due to the fact that some soldiers are involved in faking papers to increase their allowances. The Minister of Finance stated that those who had fraudulent birth certificates to increase the number of certificates thy held had problems when the Ministry of Finance moved from a manual to an electronic system [1]. However, senior military officers have embezzled funds allocated for soldiers in the last three years, depriving soldiers of their correct pay [2].

There is no information published describing the payment system of the salaries of military personnel [1] [2].

There is evidence of late payment of salaries, as well as the claims by civil service trade unions of 249.6 billion FCFA in outstanding wage arrears (arriérés de salaires). The trade unions negotiated a pact with the government in August 2017 and most arrears appear to have been paid by January-February 2018, which is more than the 3 months. However, the civil service payment system is otherwise functional and well-established. As of August 20, 2018, the APA reported that 89,770 civil servants (including the MoD) had received over CFA 28.5 billion in wage arrears that the government had agreed to on August 17, 2017. The amount had been negotiated with an umbrella group of trade unions (Plateforme Nationale des Syndicats de l’Administration Publique). The wage arrears included special allowances such as death benefits, survivors’ pensions and allowances for large families (1).

Meanwhile, the government website (gouv.ci) reported in March 2018 that all wage arrears had been paid by January-February 2018 in exchange for social peace. But it appears that not all public sector wage arrears have been paid because the figures published are inconsistent:

“On August 17, 2017 the government and the main trade unions of civil servants signed, in the presence of Prime Minister Amadou Gon Coulibaly, two memoranda of understanding which provide for a five-year social truce in exchange for the satisfaction of their demands. the main one is the payment of the stock of wage arrears estimated at 249.6 billion FCFA” (2).

Another reference to wage arrears in government personnel was reported by Ivoire Business in September 2017. This source revealed that 92 town halls in regions of the centre, north and western Côte d’Ivoire (Centre, Nord et Ouest, CNO) were staging a strike due to arrears going back 83 months. The outstanding arrears amounted to CFA 18 billion and the arrears dated to the period of civil unrest from 2002 to 2011. Then Minister of the Interior Hamed Bakayoko had promised to pay the outstanding sum on March 9, 2017, but failed to keep his promise (3). “The personnel employed by local authorities is usually paid via taxes collected in the respective cities. Since 2012, the personnel have been paid their regular salary. The wage arrears in question concern the crisis period in Côte d’Ivoire, from 2002 to 2011. About 3042 agents are affected” (3).

Aside from the claims for unpaid special allowances (death benefits, survivors’ pensions, large families), the accuracy of public sector wages does not appear to be a major issue. For example, during the soldier uprisings in Bouaké and other towns in January 2017, Le Monde referred to the MoD wage arrears as one of the soldiers’ main grievances, aside from salary increases and their poor living conditions. The former combatants of the pro-Ouattara Forces Nouvelles (FN) did not claim inaccuracies in the payment of their wages. Instead, they complained about the lack of timeliness and their barracks conditions (1). The RTBF source from January 7, 2017, listed the soldiers’ grievances as including not only the wage arrears and bonuses (primes) but also wage increases. The mutineers demanded the payment of bonuses, salary increases and faster promotion between ranks and improved housing conditions. But the list of grievances did not include a lack of accuracy in the payment of wages (2). Jeune Afrique, in June 2017, described the former combatants’ grievances as stemming from years of the “deconstruction” of the armed forces since the end of the post-election crisis of 2010-2011. The government’s response has been to implement the 2016-2020 Military Planning Act (Loi de Programmation Militaire, LPM) to convince military officers above the age of 55 to apply for early retirement and thus deactivate the threat of future soldier uprisings (3). No evidence was found that accuracy in the payment of the MoD wages is an issue.

There is no transparency in terms of the pay brackets by rank, no details on how individual pay is calculated and no lists are provided of the MoD staff entitlements (benefits) and special allowances. Although neither the government nor the MoD has published information on payment of salaries on their websites, the pay rates appear to have been leaked by opposition media (the daily “Aujourd’hui) 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 (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 Ivorian media pointed to the daily “Aujourd’hui” as the source of the leaked information (2).

There is no information or evidence in the public domain of delays in payment. However, this might be coloured by the lack of information that characterizes payments of defence personnel. Also, the vast majority of conscripts suffer from extremely low salaries of about $35 a month (1), (2). However, according to other interviews, the payment of salaries is systematic, and there are rare instances of late payments that exceed a few days (3), (4).

No information or evidence regarding the accuracy of payments (or lack thereof) has ever been published. However, anecdotal evidence (1), (2), (3) suggests that payments were quite accurate. It is worth noting though that salaries for conscripts, which constitute the vast majority of armed forces personnel, could be as low as $35 a month (4).

The payment system is not published, but rates of salary increases are usually issued by law or presidential decree and therefore made public (1).

In accordance with the Military Service Act, the salary scale of active servicemen is established by regulation of the Defence Minister. [1] With regard to the salary, salary components, basis for reduction of salary, time and manner of payment of the salary, payment of the salary upon impediment to perform duties of an active serviceman and the disclosure of the salary, the Public Service Act is applied. [2] Even if there were some problematic incidents concerning remuneration of servicemen in the 1990s, the personnel now receive correct pay on time and the system is well-established. [3]

All military and civilian defence personnel are public servants and therefore are employed by the government according to the Civil Service Act, which provides for correct, non-discriminatory pay. [1] The remuneration of active servicemen is established by the Government, based on the Development Plan of the Area of Defence Ministry. [2] There have not been any problems with not receiving promised payments in recent years. [3]

The pay brackets are public and approved by the Minister of Defence. According to the Military Service Act, the Commander of the Defence Forces establishes the salary guide, which provides indications regarding how the pay is calculated. Individual pay is calculated based on the years of education and the experience of the serviceman. The salary scale is established by the Minister of Defence. The Military Service Act offers a list of allowances to which personnel and their family are entitled in different situations, posts and duties. The Military Service Act does not clearly separate the administrative, unit and audit responsibilities when it comes to pay. The administrative and audit responsibilities are also covered by the Civil Service Act.

According to the Budget Code, all financial transactions, including remuneration and allowances are centralised and managed by the Treasury, which is under the Ministry of Finance (MoF) [1, 2]. Procedures and time-frame of payments are defined by the Law On Remuneration in State Service [3]. In principle, personnel receive payments on time. As information related to payment transactions dates is not publicly available, it is difficult to bring evidence of whether salaries are paid on time or not. During the last 15 years, there have been no protests, court disputes or information in the media that public servants (not only defence personnel) have not received their salaries on time [4].

Pay rates are defined by the Law on Remuneration in State Service and Decree #1 [1] According to the Budget Code [2], all financial transactions, including remuneration and allowances are centralised and managed by the Treasury which is under the MoF [3, 4]. Procedures and time-frame of payments are defined by the Law On Remuneration in State Service [5]. Therefore, payments are accurate.

Payment procedures and conditions are defined by the Law on the remuneration in state service and was adopted in 2017 [1]. This law is not applicable for military staff and personnel with a special rank in the Ministry of Defence of Georgia (MoD) as well as members of the Georgian Defence Forces. GoG and MoD are working on the development of documents for effective enforcement of state service reform and Law On Remuneration in State Service. In 2018, the minister issued Decree #1 [2]. It provides information about remuneration; how it should be calculated for military personnel, for personnel with special ranks and statuses. For civilians with special status in civil office, civilians, people employed by administrative and labour agreements. Article 1 in the order consists of attachments also that shows how much military personnel earn by rank.

According to the government reviewer, the transformation process has started and civilian positions were defined, that will be transformed as professional civil servants and their salary will be defined under the Law on the remuneration. Minister’s order allows to see how much the military personnel are getting by category. Furthermore, salaries of individual civil servants are based on ranks and categories and the calculation methods are defined in Law on Remuneration (e.g. salaries of every main specialist were equalized). Ranks and categories are defined for all the professional civil servants. Also, the additional payment for civil servants is not based on individual decisions and it is defined in the Law on Law on Conflict of Interest and Corruption (e.g. including financial gift). The transparency of the well-established payment system and non-corruptive environment is established by monitoring mechanism of declarations (www.declaration.gov.ge), which is fully open and public. Additionally, when a vacant position is published, the salary of this position is made public as well. Financial benefits are defined by law and they can be: additional payment, bonus (no more than 50% of the salary and payment for additional functions) [1,2,3]. The salary system of military and civil servants employed in the Defense Forces is determined by the Minister of Defense of Georgia. The website of the Ministry (Public Information Portal) quarterly publishes information on the number of monthly salaries received by employees of the Ministry’s civilian office (detailing the names and surnames of officials) and the total number of employees received by the labor / administrative contract (in total). It should also be noted that the Normative act of the Minister of Defense of Georgia N1 of January 15, 2018 on the Approval of the Conditions for Social Protection and Material Provision of Remuneration of Employees of the Ministry of Defence of Georgia stipulates the amount of remuneration of employees of the Ministry of Defense. The above mentioned act is available on the website of the Ministry (on the public information portal),
and interested persons upon written request may receive detailed information about the Civilian Structural units, positions, and each of the categories identified for monthly salaries.

Personnel receive their pay on time, however military personnel involved in peacekeeping missions have complained about delays in the past five years (1). The issue of late payments for peacekeeping troops was addressed by the current government in February 2017 with the release of USD 13 million to clear all the outstanding arrears (2). On the same day, the government also announced that soldiers involved in peacekeeping operations will now receive their pay while on duty rather than when they return home.

Due to technical problems in July 2017, civilians employed by the MOD also denounced late payments. However, the arrears were eventually cleared by the Ministry of Finance shortly thereafter (3).

In other MDAs, reports of delays in the payment of salaries for public sectors workers have been found due to lack of funds and an ineffective bureaucracy (4). The University of Ghana was unable to pay its workers on time in March 2018 (5), MPs complained about delays (6), and pensions were not paid on time in April 2018 (7).

Personnel receive their pay on time through the Accountant Generals Department (1), (2), (3).

Information about the salaries of military personnel is not made publicly available by the government, the MOD, or the Ministry of Finance websites. Nor is it available from Ghana’s news media. According to media reports, the salary for military personnel is subject to discretionary adjustments. For instance, last year the soldiers’ monthly salary was increased (4).

Payments were switched to the Single Spine Salary Structure in 2010, which improved transparency and the accuracy of payments somewhat (1). The payment system for military personnel corresponds to those laid out in the salary structure of all MDS but is not made publicly available by the MOD or by its responsible office the Forces Pay Regiment (2), (3)

No press reports on any delay. All sources confirmed payments are never delayed [1, 2].

All sources confirmed payments are correct. There were some occasional delay in paying allowance (not monthly payments). Delay was due to technical reason and no longer then few days [1, 2].

A payment system is published in the decree [1]; It includes all of the following:

– Pay brackets for all ranks, disaggregated by seniority.
– Details on how individual pay is calculated, including time starting in post / away from post.
– A list of all permitted allowances and expenses, the entitlement criteria, and caps on entitlement.
– Separated administrative, unit and audit responsibilities.

Iraq’s stagnant economy has impacted Iraq’s salary payment system adversely, with local news outlets reporting regular delays and salary disputes, across various sectors; education (1), (2) defence (3) among others. Back in 2016, former finance minister Hoshyar Zebari warned of the government’s restricted capabilities in distributing monthly salaries, owing to the oil slump at the time. In further confirmation of the government’s inability to secure the salaries of public sector workers, recurrent protests and periodic worker strikes (4) that have denounced both the federal government and KRI authorities for failing the country’s 3.5 mn state employees” (5). Since the 2014 budget cut over which new political ruptures emerged, the KRG has struggled to pay its security forces regularly (6) [298: 22]. A similar dilemma, Zebari previously revealed (5) forced the GOI to withhold “salaries of senior government officials in an effort to free cash” (5). Volunteers in the PMF were not paid, Zebari conceded, in spite of its efforts to free cash (5). A further 3.8 per cent salary cut was proposed this year, the same number of which was touted in 2016 (1). The government’s ability to pay salaries remains crippled in a consumerist society dependent on monthly salary payments, forcing some groups to rely on independent salaries (7). Reasons behind salary delays are manifold but gleaning through news coverage, it appears that delays affect retired personnel more than those in service. An Iraqi expert on military affairs added in an interview with TI (8) that “the state cannot afford to delay salary payments to army members. However, as the payments of retired soldiers are concerned, delays are commonplace. What was unrecoverable was sound evidence of payment delays to different strands of PMF forces, namely ‘The Tribal Crowd’. In late 2016, the then-parliamentary security and defence committee ordered an investigation into delayed salary payments to members of this unit, who had missed on 3 months of wages. In 2017, some members of the parliamentary security committee held National Security Adviser Faleh al Fayyad responsibility for consequent payments delays.

The PMF adhere to its own payment structure, paying wages to its fighters only, and as various sources have stated, this could be subject to change, if the figure of fighters changes (1), (2), (3). Salaries are paid using state funds allocated to the PMF Commission headed by Faleh al Fayyadh under the yearly federal budget (4). It is not entirely clear under which criteria the payment distribution system for PMF fighters operate. Allocations and the sums of payments are determined by the financial department, but various irregularities have been reported over the years (5), (6) but according to some reports, these irregularities have led to promises of the establishment of a digitised payment system (6), which is yet to be implemented or formalised or fully introduced.

The system of payment concerning defence personnel is not publicly available. However, funds that enable defence activities are allocated in the Federal Budget, annually (1). The budgetary allocation procedure is transparent but financial risks, in the form of misspending and ghost soldiers, remains poorly addressed/administered. More recently, various articles and analysts have advised the government to establish a uniform payment system to unify different chains of command and “establish a uniform promotion criteria” to overcome payment discrepancies (2).

There is no evidence to suggest that there are regular delays in personnel payments within the defence sector in Jordan. There are examples in the media of delayed payments within the private sector in general, and specifically in relation to a company previously owned by the armed forces [1]. This incident, and the reporting around it, suggests that when the company was owned by the armed forces there were no delays in payments. In addition to that, there is no evidence to suggest delays in payments for defence personnel, despite evidence suggesting that public sector personnel occasionally have their payments delayed but are often corrected within days. For instance, in June 2018, salary payments to public sector employees were delayed [2]. These delays, however, were not reported by the media as regular occurrences, but rather prompted an explanation from the Minister of Finance.

There is no evidence to suggest that defence personnel receive incorrect payments. In fact, there is not a single media report that highlights incorrect payments within the public. Some local media outlets have highlighted the inequality in the distribution of average payments between different governmental departments [1]. Others highlighted payment problems including delays and incorrect payments in the private sector [2]. In other news, public sector payment delays were questioned in Parliament [3]. However, none of these reported anything in relation to incorrect payments for defence personnel.

There is no transparency at all in relation to making the payment system available to the public. The only information available about payment systems concerning defence is around the calculations of pensions for retired military and civilian personnel [1, 2]. Some information might be found sporadically about payment systems for the public sector in Jordan. In January 2017, the Minister of Finance explained that salary payments will be made between the 25th and the 28th of each month [3]. He added that payments will be made electronically, and no more cash payments will be allowed. Beyond this information, the payment system is not published in Jordan.

According to the Regulation No. 02/2018 on Salaries in the Kosovo Security Forces of the Ministry of Defence, the civilian and military personnel of the Ministry and the Forces are paid monthly into individual bank accounts [1]. The personnel salaries are paid through a system managed by the Kosovo Government using the Ministry of Defence’s budget [1]. Each employee is required to sign the salary lists to ensure transparency of data and to make sure that salary is aligned with each rank [1]. Each salary rank is associated with a code allocated to each job title for all of the Kosovo Security Forces members, whether they are active, reserve, recruited or cadet [1]; and the same applies to civilian personnel [1].
Based on the responses provided by the Ministry of Defence, civilian and military personnel receive their wages or salaries in due time [1; 2]. This is confirmed by the senior officials of the Ministry of Defence [2].

Personnel of the Ministry of Defence and the Kosovo Security Forces receive their correct wages or salaries on a regular basis and in due time [1]. This is confirmed by the senior officials of the Ministry of Defence [2].

Regulation No. 02/2018 on Salaries in the Kosovo Security Forces states that the salaries for civilian and military personnel are transparent and provide the basis for planning the annual expenditures and of the Medium Term Expenditures Framework based on the Salaries Budget [1]. However, the Medium Term Expenditures Framework for 2019-2021 [2] and 2020-2022 [3] contain only superficial data on wages and salaries of personnel within public institutions, including those of the Ministry of Defence and the Kosovo Security Forces [2, 3]. This document provides an analysis of Kosovo’s macroeconomic environment and sets a baseline for budget planning for the coming years in line with the Government’s priorities [3]. The Medium Term Expenditures Framework for 2019-2021 and for 2020-2022 only have summary data for total budget expenditure on on wages and salaries for personnel in the Ministry of Defence and the Security Forces [2, 3]. Additionally, it is not clear the exact amount spent only on salaries given that wages and salaries are presented together in one figure [2, 3]. The financial reports for the budget expenditures published by the Kosovo Treasury only show the total budget expenditures on salaries on annual basis [5], and none of the following detail is indicated: pay brackets for all ranks, disaggregated by seniority; details on how individual pay is calculated, including time starting in post/away from post; a list of all permitted allowances and expenses, the entitlement criteria, and caps on entitlement; separated administrative, unit and audit responsibilities, etc. Complete detail on the payment and allowances systems is therefore not openly published for the time being.

Personnel get paid on time, state auditors said (1, 2 and 3). No credible media reports suggest otherwise. This is unsurpising since Kuwait is a wealthy nation.(4)

Personnel receive the correct pay and get paid on time, state auditors said (1, 2 and 3). No credible media reports suggest otherwise. This is unsurpising since Kuwait is a wealthy nation.

The payment system is not published.

There have been no public disclosures indicating that the personnel does not receive pay on time. The State Audit Office has not identified inconsistencies. [1]

There have been no public disclosures indicating that the personnel does not receive pay on time. The State Audit Office has not identified inconsistencies. [1]

While the policy on renumeration, 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.

From research, only on one occasion, in 2015, was there a 45-day delay in payment for personnel (1). The government then resolved the issue. There is no evidence of any similar incidents concerning delayed payments. A source has confirmed this information (2).

No information was found on inaccurate pay for military personnel (1). A source dismissed that these incidents have happened (2).

A payment and allowances system is published online including, pay brackets for all ranks (1). The NDL outlines the calculations for military personnel’s pay (2). Remunerations, allowances, and post-retirement benefits are also indicated in the NDL and in a decree related to military compensation (3). However, audit reports are not publically available (4).

There is no information suggesting delays of salary for personnel in the defence sector [1, 2].

Based on desk research and media coverage, there is no information suggesting incorrect, or inaccurate payments. During the last few years there has been information focused on the growing pay rates in the defence sector. For example, the salaries for troops should have increase by 30 percent between 2017-2020 [1]. Throughout 2017, the salaries for military personnel increased by 5 percent [2].

The Ministry of Defence and Lithuanian armed forces publish online the average civilian personnel pay rates, divided by position [1,2]. Article 60 of the Law on the Organisation of the National Defence and on Military Service provides information on military personnel salaries, benefits and allowances; and the Law on Civil Services identifies categories of civil servants, including their salary coefficient based on the above categories [3, 4]. Military pay brackets for all ranks, divided by seniority, are also publicly available [5]. The Ministry of Defence website also publishes online relevant information or links to more information about allowances and benefits for military personnel, based on the duration of the years served, on their grade and other classifications [6]. No details on how individual pay is calculated, including start time in post or leave, is publicly available. Information does not include separated administrative, unit and audit responsibilities.

There are occasionally short delays in the payment of salaries, bonuses and allowances to members of the armed forces, police and other civil servants. In 2016, soldiers in the southern region of Sikasso had to wait several days longer than usual to receive their monthly salaries.¹ Similarly, in January 2018, workers across the public sector, including doctors and police officers, failed to receive their salaries on time.²
A defence attaché working at a foreign embassy in Bamako told the assessor that the soldiers he knows in Bamako are regularly paid on time.⁵ But the attaché noted that he’s met several FAMa members in Gao who say they have occasionally had problems with delayed payments.⁵ He commented that there is an established payments schedule and a centrally controlled system. “It can go for months without any problems, but the suddenly it blocks and there are delays. Sometimes it blocks just because of one person”.⁵
In 2014, community teachers went on strike after several instances of their salaries being paid on 7th or 8th of the following month, instead of the 25th like other public servants.³ A Transparency International report looking at the collapse of the Malian state in 2012 identified that the payment of salaries to security officials was “frequently” delayed.⁴ However, there is no post-crisis reported example of defence officials having to wait more than a month to obtain their salary.

The weak oversight system and heterogeneity of management methods can lead to serious irregularities in the payment of salaries and bonuses. In March 2016, the 600 members of the GTIA 8 battalion walked out of their training class after it was revealed that their officers had deprived them of their risk bonus.¹ The scandal came amid several media reports of risk bonuses and food allowances not being paid to soldiers and being used to other unknown ends.¹ The fact that it is officers who determine whether certain battalions are eligible for such bonuses and that the funds allocated for these purposes can disappear demonstrates the systemic weaknesses in the payment process. This point was confirmed by a defence attaché based in Bamako.⁶
In addition, RAND’s study found some soldiers in the north commenting that there were irregularities in receiving food stipends for northern deployment, but commanders noted that the soldiers had a cafeteria on base to eat in and were receiving their pay correctly.²
A senior security governance official told the assessor that there is a systemic problem in the payments system, which the official describes as ‘dysfunctional’. Despite what is officially published, the source said that pay is not always determined by rank: who you are and where you work are often more important determinants.³ “A soldier working within the presidency can earn more than his or her counterpart stationed in Ségou or Sikasso”.³ Both the World Bank and the IMF conclude that there are systematic problems with the payments system, leading to inaccuracies.
The World Bank’s study identifies that the main risks affecting the payment of wages in the military are at the local level and “involve potential unjustified, and in fact completely irregular, siphoning off in units by supervisors”.⁴ Meanwhile, the IMF says that even though “the payrolls are subject to multiple controls during the administrative and accounting phases (…) these controls are both redundant and insufficient to eliminate irregular payments”.⁵ It records that the Central Payroll Office does conduct some cross-checking of the pay slips manually and seeks to verify atypical amounts. “However, these controls on a large volume of data are most often conducted ex post because there is no mechanism for systematic detection of potential anomalies embedded in the information system”.⁵
The defence attaché added that with salary payments, “at every stage someone takes a little bit for themselves”.⁶ Both the defence attaché and the senior security governance professional commented that the current Chief of the Defence Staff, General Keita, is keen to implement an electronic payment system for salaries.³ ⁶ This would dramatically reduce opportunities for commanders and other officials to skim money off salaries. Thus, the security governance official said that the current system is “a golden egg for some commanders” and so there’s a lot of resistance to the idea of an electronic system from Keita’s subordinates.³ The defence attaché seconded this analysis of the internal resistance, saying that an electronic system would help reveal how many soldiers each commander has under their authority.⁶

Certain details regarding the payment system are available, but the degree of transparency is low. As part of the current government’s military reforms, the Ministry of Defence has increased soldiers’ and police officers’ 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 did not 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, military accountants, unlike other public-sector accountants, are not appointed by or with the agreement of the Minister of Economy and Finance and do not take a professional oath, as is required by the 1996 public accounting act for all other public-sector accountants. They are thus not accountable to the Minister of Economy and Finance.³ Instead, the Minister of Defence is accountable for the authorisations made in the MDAC by all other officials and also for the actions of the accountants. These other officials are nonetheless subject to disciplinary, penal or civil procedures, so they do have an impetus to control the financial operations of the units for which they are responsible.³ The lack of an adequate division of responsibilities when allocating bonuses is made apparent by the case of senior army officials allegedly embezzling funds allocated for soldiers under their control (see 40B).
A senior security governance official told the assessor that there is a systemic problem in the payments system, which the official describes as ‘dysfunctional’. Despite what is officially published, the source said that pay is not always determined by rank: who you are and where you work are often more important determinants.⁴ “A soldier working within the presidency can earn more than his or her counterpart stationed in Ségou or Sikasso”.⁴
Both the World Bank and the IMF conclude that there are systematic problems with the measures in place to guarantee transparency in the payments system.⁵ ⁶ Indeed, the IMF says that even though “the payrolls are subject to multiple controls during the administrative and accounting phases (…) these controls are both redundant and insufficient to eliminate irregular payments”.⁶ It records that the Central Payroll Office does conduct some cross-checking of the pay slips manually and seeks to verify atypical amounts. “However, these controls on a large volume of data are most often conducted ex post because there is no mechanism for systematic detection of potential anomalies embedded in the information system”.⁶

Payment of salaries is usually done on time. [1][2][3][4]

In just the year 2018, more than 500 employees initiated court cases against the Ministry in relation to labour issues, and many of those were related to inappropriate calculations of their payments. [1] Despite some employees withdrawing their cases from the court due to pressure from the Ministry, hundreds of complaints are active in the courts. [2][3] In some cases the courts decided that the Ministry had to pay significant amounts in compensation. [2]

In some cases, the Ministry established various working groups which provided no results, but their members received additional payments. [4]

Pay brackets for all ranks, disaggregated by seniority, are established by regulations, as well as a list of some permitted allowances and expenses, but the entitlement criteria are vaguely defined, and there are no caps on entitlement. [1][2]
However, information about actual payments is not published, [3] and is considered secret by the Ministry, due to protection of privacy. [4]

No evidence that military and civilian armed forces personnel did not receive their pay on time was found in the press. It was also not highlighted as a major issue in NGO reports. It can therefore be assumed that the system of payment is well-established and routine, and that basic pay is non-discretionary. However, though it might be available locally or on request, it is not published and not available on the internet (1)(2)(3)(4)(5)(6)(7)(8)(9).

This may suggest that they receive payment on time.

No evidence that military and civilian armed forces personnel did not receive their correct pay was found in the press (national or local). This was also not highlighted as a major issue in NGO reports. It can therefore be assumed that the system of payment is well-established and routine, and that basic pay is paid on time (1)(2)(3)(4)(5)(6)(7)(8)(9).

Interviewees did not stress that wrong amounts were paid, although they indicated that due to the lack of transparency some personnel may receive more than others from the same rank. These alleged discretionary adjustments increase risks of corruption (10)(11).

No evidence that the payment system is published was found: neither the open gov nor ministry websites publish it (in Arabic or in French). It might be available locally, but not centrally, which increases risks of a lack of transparency(1)(2)(3)(4).

The assessor found no examples of wages being regularly delayed, unpaid or subject to discretionary adjustments (1,2).
There is no evidence that instances of late payment regularly occurring through 2015-2018. As per a desktop search using the keywords “arriérés” and “salaire”, the last time members of the police rioted over delays in the payment of salaries was in 2012. However, there is evidence of seven months of late payment of muncipal police agents working in Niamey (Mairie centrale), which is technically under the authority of the Ministry of the Interior (3,4).

This indicator has not been assigned a score due to insufficient information or evidence.

Pay rates for security and defence servants are available in service publications (1). While there is no information made available to the general public, the system for salaries and allowances is clearly established and determined either on the basis of the category which the civil servant belongs to or, on his/her longevity in office (2,3), according to existent legislation (4,5). However, the system does not provide details (at least available to public) on how the pay is calculated. Also, there is no evidence on the accuracy of payments received.

Pay rates for personnel working in security and defence are available in service publications (1). Even though if 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 which the civil servant belongs to or, on his/her longevity in office (2,3), according to legal provisions (4,5). However, the system does not provide details on how the pay is calculated. 

The military is highly funded, but most of the money is squandered through corruption. The soldiers are poorly trained, poorly equipped, poorly paid, and not paid on time (1).

The Integrated Payroll and Personnel Information System (IPPIS) is an Information Communications Technology (ICT) project initiated by the Nigerian government to improve the effectiveness and efficiency of payroll administration for its Ministries, Departments and Agencies (MDAs) (1). This has been an attempt to get all MDAs into a computerized payroll system. The government intends to bring the military payroll within the IPPIS. September 2017 was the deadline to fully bring the payroll of the military into the IPPIS (2). This drive by the government suggested that there were around 200,000 military personnel in the armed forces.

The system involves a verification process, which should weed out ghost soldiers and establish a more accurate figure for serving personnel. Many MDAs, including the police, Nigeria Security and Civil Defence Corps (NSCDC), the immigration, prison and the military have been integrated into the payroll system (2). However, not all MDAs are part of the new system. A lack of infrastructure and inaccurate information supplied by civil servants are a part of the policy challenges. Problems with the payment system subject soldiers to irregular pay. There are considerable mistakes made in calculating the basic pay of personnel, and wide discretion exercised concerning allowances (3).

The Integrated Payroll and Personnel Information System (IPPIS) is an Information Communications Technology (ICT) project initiated by the Nigerian government to improve the effectiveness and efficiency of payroll administration for its Ministries, Departments and Agencies (MDAs) (1). This has been an attempt to get all MDAs into a computerized payroll system. The government intends to bring the payroll of the military within the IPPIS. September 2017 was the deadline to fully bring the payroll of the military into the IPPIS (2). This drive by the government suggests that there are around 200,000 military personnel in the armed forces.

The system involves a verification process which should weed out ghost soldiers and establish a more accurate figure for serving personnel. Many MDAs have been integrated into the payroll system, including the police, Nigeria Security and Civil Defence Corps (NSCDC), the immigration, prison and the military (2). However, not all MDAs are part of the new system. A lack of infrastructure and inaccurate information being supplied by civil servants are a part of the challenges facing the policy. Problems with the payment system subject soldiers to irregular pay. There are considerable mistakes made in calculating the basic pay of personnel, and wide discretion exercised concerning allowances (3) Payment information can sometimes lack full details on how individual pay is calculated. Further, there is a lack of transparency on all allowances and expenses.

The Collective Agreement of the Ministry of Defence [1] and the Law on Army Service [2] stipulate that staff salaries are paid at least once a month (Article 65) [1]. The salaries come out of the Ministry of Defence budget as well as indirectly from the state budget [3]. As such, the salaries and allowances are paid every month.

All budget users receive their payments on time and these are accurate and correct, according to the Law on Payment of Wages [1]. The payment is always directed to the private bank account of the employee (Article 8) [1]. There is no information to suggest this payment system is corrupt or malfunctioning.

The payment system is openly published and the methodology for each pay bracket, salary calculation, allowances and so on are contained in the Collective Agreement of the Ministry of Defence [1] and outlined in the relevant laws respective laws [2; 3].

There is no public information available regarding salaries of personnel on the armed forces, and if there are delays or not, our sources confirm that the employees receive their salaries on time and correctly (1), (2).

There is no public information available regarding salaries of personnel on the armed forces, and if there are delays or not, our sources confirm that the employees receive their salaries on time and correctly (1), (2).

There is no public information available regarding salaries of personnel on the armed forces, and if there are delays or not, our sources confirm that the employees receive their salaries on time and correctly (1), (2).

There are occasional instances of late payment delays (5- 10 days) (1). There are no instances of late payments of more than one or two months in the last five years (2).

Basic pay may occasionally be subject to discretionary adjustments based on the general budget and availability of external funds. In some months, PA employees suffer from salary cuts because of budget deficits (1), (2).

The 2005 law includes a clear salary scale and employees receive salary slips, although there are exceptions (1). The PA does not publish their resources/income and their expenditures in detail. It is published in an aggregate form.

There are no cases published in the media about payment delays or other obstacles [1]. Generally, these problems do not exist within the public administration in Poland, which is perceived as a stable and reliable employer [2].

There are no cases published in the media about payment delays or other obstacles [1]. Generally, these problems do not exist within the public administration in Poland, which is perceived as a stable and reliable employer [2].

Payment system for military personnel has been based on several legal acts, which define pay brackets for all ranks, disaggregated by seniority, details on how individual pay is calculated, including time starting in post / away from post and the list of all permitted allowances and expenses, the entitlement criteria, and caps on entitlement. The payment system does not differentiate between different types of staff.
The Ministry of National Defence published aggregated information on its website [1]. Pay rates and the amounts of most allowances for military personnel are regulated strictly with no room for discretionary decisions.
Pay rates for civil servants of MoD, disaggregated by ranks, and allowances are regulated by an ordinance of the prime minister based on the Civil Service Act [2].
Pay rates and allowances for civilian personnel of armed forces (which is not a part of civil service corps) are regulated by collective labour agreement. [3]
Pay rates and some allowances for civil service and civilain personnel of armed forces are regulated rather loosely (namely, the brackets are wide).
Payment frames are broad what leaves room for discretionary decisions when working out a work contract. The same issue occurs with undefined rules for discretionary rewards in civil service, as a consequence, more detailed information can only be obtained by request [4].

The payment of salaries is on time with no known delays. The payment occurs automatically through bank accounts between 25-27th of each month. [1,2,3]

The payment system is accurate and is updated from time to time to comply with changes to laws and regulations. According to our sources, errors in payment is rare in the defence sector as well amongst civilian personnel. [1,2,3]

The payment system for defence personnel is not published (publicly), and therefore there is no transparency in relation to defence personnel payments. The government has exerted some efforts to ensure transparency in all the other sectors in the country. [1,2]

According to our sources, there have been no delays in payments at all. The system works, and payments are received at the end of each month (1), (2), (3).

According to our sources, all employees of the MoD from soldiers to senior commanders receive the correct stated payments. If there is an error, they are corrected within days (1), (2), (3), (4).

The payment system for military and other government employees is not published in Saudi Arabia. According to our sources, there is a new payment system that has been used and developed further since 2017 with an advanced database (1), (2).

There is no evidence of untimely payments within the MoD and SAF in the previous two years. However, the long-term problem of overdue wages from the 1999 conflict has not been solved yet [1].

Payment and allowances system within the MoD and SAF is regulated with bylaws [1, 2]. The Government determines the basis for salaries calculation for professional military personnel, whereas the Rulebook on Salaries for Professional Military Personnel regulates the coefficients for the calculation of salaries, criteria for the increase and decrease of salaries, payment deadlines, severance pay etc. Even though no evidence about inaccurate payments within the MoD and SAF has been identified in the previous period, most recently, military trade union warned about the problem with night shift allowances. The union highlighted a large number of their members’ complaints, claiming that they do not receive a full amount legally envisaged for night-time work [3].

Bylaws regulating the payment and allowances system can be found in the Official Military Gazette, a public bulletin that contains all the legal acts and bylaws within the scope of MoD and SAF work. Also, average salaries for different military ranks are regularly updated and published on the MoD website [1]. Formally, bylaws regulate the basis and coeficient for calculating the salary, based on the rank, time spent in service etc. Different allowances, such as travel costs, overtime, work in difficult conditions, life separated from family etc, are also precisely defined within the bylaws.

According to our sources, salaries of MoD employees are paid on time without delays (1,2). There is no evidence through the media of stories of military and civil personnel in the Ministry of Defence receiving late payments (3). Their payments are made on time through the computer application INSAF which includes all categories of personnel of the armed forces (4).

According to our sources, the salaries are paid on time and accurately with great precision. Mistakes may happen but are fixed within days (1,2). There is no evidence through the media of stories of military and civil personnel in the Ministry of Defence receiving incorrect payment (3). The computer application INSAF, through which payments are made, ensures the accuracy of the paid amounts (4).

According to our sources, the payment systems are available online for the public. However, not all data and categories are detailed on the list (1,2,3). The payment system is published in the Official Gazette of the Tunisian Republic through legal texts (Decrees and decisions of the Minister of Defence) (4). General and special texts (relating to the airforce, the land army, military health services, etc..) are available online. Information such as pay brackets, allowances, the entitlement criteria, and caps on entitlement are published (5).

There is evidence that defence personnel may receive their pay with later than promised [1, 2, 3, 4]. Although, a former ATO participant stated that the number of cases with payment delays is decreasing [5]. There is information about cases that such payments as the compenstation for vacation of soldiers who were participating in combat in the war with Russia in the East of Ukraine were not paid during 2016-2018 [6]. Last cases of pay delay for soldiers and officers on contract which was possible to find dated July 2016. The pay delay was two weeks and caused a media scandal with further quick steps to resolve the problem [7].

There is evidence that defence personnel may receive not the correct pay due to unit commanders discretionary decisions [1, 2, 3]. A former ATO participant stated that some of the additional payments are not paid at all (like additional payment for being engaged in combat since some unit commanders try to conform de-jure to the ceasefire) [4].

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, 5]. Servicemen do not get their salary calculations by default, but financial unit officers could (50/50) provide them with those calculations on-demand [6]. They do not get a list of all permitted allowances although the MoD provides in its central printing agency an explanation about the salary and allowances system [7]. Audit responsibilities (MoD Internal Audit Department) are separated with the administrative and unit ones.

Research has revealed that the government in the UAE has strict rules and regulations concerning timely payments for private and public sector employees. Federal Decree No. 11 of the year 2008, which stipulates timely payment for all employees, also applies to public sector employees and civil servants, whose salaries are paid from the federal budget (1), (2).

There is no evidence to suggest that incorrect payments to staff are made within the defence sector. All legislation and regulations show that the UAE is strict concerning timely and accurate staff payments for public and private sector employees. The payment is an automated system for the base salary and annual and monthly bonuses (1), (2).

The military payment system is not published. There is a general lack of transparency about military conduct in the UAE. Despite the existence of a payment system, the working mechanisms of this payment system are not available to the public. Mention of the payment system is available on the official website of the UAE government, but nothing beyond that is available to the pubic (1), (2). It is important to note here that in terms of transparency concerning payments, the only precedent of transparency concerning payments of defence sector employees has been a federal decree concerning military conscription, which included details about the pay scale for military conscription recruits (3), (4), (5).

Country Sort by Country 40a. Timeliness Sort By Subindicator 40b. Accuracy Sort By Subindicator 40c. Transparency Sort By Subindicator
Albania 100 / 100 100 / 100 100 / 100
Algeria 100 / 100 100 / 100 0 / 100
Angola 25 / 100 25 / 100 25 / 100
Armenia 100 / 100 100 / 100 75 / 100
Azerbaijan 100 / 100 50 / 100 0 / 100
Bosnia and Herzegovina 75 / 100 100 / 100 0 / 100
Burkina Faso NEI NEI 50 / 100
Cameroon 25 / 100 50 / 100 0 / 100
Cote d'Ivoire 50 / 100 100 / 100 0 / 100
Egypt 75 / 100 100 / 100 0 / 100
Estonia 100 / 100 100 / 100 100 / 100
Georgia 100 / 100 100 / 100 50 / 100
Ghana 75 / 100 75 / 100 0 / 100
Hungary 100 / 100 100 / 100 100 / 100
Iraq 25 / 100 25 / 100 0 / 100
Jordan 100 / 100 100 / 100 0 / 100
Kosovo 100 / 100 100 / 100 50 / 100
Kuwait 100 / 100 100 / 100 0 / 100
Latvia 100 / 100 100 / 100 75 / 100
Lebanon 100 / 100 100 / 100 75 / 100
Lithuania 100 / 100 100 / 100 50 / 100
Mali 50 / 100 25 / 100 0 / 100
Montenegro 100 / 100 25 / 100 50 / 100
Morocco 100 / 100 50 / 100 0 / 100
Niger 100 / 100 NEI 0 / 100
Nigeria 0 / 100 0 / 100 0 / 100
North Macedonia 100 / 100 100 / 100 100 / 100
Oman 100 / 100 100 / 100 0 / 100
Palestine 50 / 100 50 / 100 50 / 100
Poland 100 / 100 100 / 100 100 / 100
Qatar 100 / 100 100 / 100 0 / 100
Saudi Arabia 100 / 100 75 / 100 0 / 100
Serbia 100 / 100 75 / 100 50 / 100
Tunisia 100 / 100 75 / 100 50 / 100
Ukraine 75 / 100 50 / 100 75 / 100
United Arab Emirates 100 / 100 100 / 100 0 / 100

With thanks for support from the UK Department for International Development and the Dutch Ministry of Foreign Affairs who have contributed to the Government Defence Integrity Index.

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