The 2019 budget estimate document before the National Assembly indicates that the military establishment got the highest allocation of N171 billion in provision for pension and death gratuity payment while the civilian staff of the Defence Intelligence Academy got the lowest allocation at N224million allocation.
The presidency also allocated the sum of N22.86 billion in the draft budget for for payment to ex-staff of the now-defunct Nigeria Airways. In 2018, the federal government had paid N22.6 billion, which is 50 per cent of the total entitlement meant for the staff. The pension benefits of former presidents, vice presidents and military heads of states were pegged at N2.30 billion.
According to the budgetary provisions arrears of 2017/2018 for pension and gratuity stood at N33.8 billion while that for medical retirees had a figure of N1.25 billion. A provision of N14.34 billion was made for Universities pension just as NELMCO attracted N16.6 billion provision. Pre 1996 Nigeria rail corporation pension had a provision of N2.25 billion.
| S/N | DEPARTMENT | AMOUNT |
| 1 | Arrears of 2017/2018 Pension and gratuity | N33.08bn |
| 2 | Nigeria Airways ex-staff | N22.68bn |
| 3 | Defence Intelligence Academy Civilian staff | N224mn |
| 4 | Medical retirees | N1.25bn |
| 5 | NELMCO pension | N16.6bn |
| 7 | DSS Pension | N13.73bn |
| 8 | Pre-1996 NRC pension | N2.25bn |
| 9 | Police pension/death benefits | N12.41bn |
| 10 | Civilian pension | N30.69bn |
| 11 | Military pension, death benefits, gratuities | N171bn |
| 12 | Universities pension | N14.34bn |
| 13 | Customs pension | N8.42bn |
| 14 | Railway/parastatal | N26.75bn |
| 15 | Retired perm sec, head of civil service | N5.50bn |
| 16 | Ex-presidents, VPs | N2.30bn |
| 17 | Arrears of pension liabilities, 33% increase | N60bn |
| 18 | NIA pension | N3.70bn |
