In the United States Army, the rank of First Sergeant is above the rank of
Sergeant First Class, below the rank of
Sergeant Major, and shares the paygrade of E-8 with
Master Sergeant; the rank is abbreviated as 1SG. Master Sergeants are laterally promoted to First Sergeant upon selection by the senior leadership at Battalion or higher depending on the location of the company in the Army Organizational Table. Upon reassignment to a non-First Sergeant billet, the soldier reverts back to their original rank of Master Sergeant. First Sergeants are generally the senior non-commissioned officers of company (battery, troop) sized units, and are unofficially but commonly referred to as "Top", "Top Kick", or "Top Hat", due to their seniority and their position at the top of the company's enlisted ranks. They are also sometimes referred to as "Second Hat," in recognition that even though a company includes several lieutenants, it is more often the First Sergeant that the Company Commander will turn to when entrusting important responsibilities
First Sergeants handle the leadership and training of their Non-Commissioned officers, manage the promotable soldiers within the company, and are the first step in an Article 15 (Non-Judicial Punishment) proceeding, as well as have a host of other responsibilities.
A First Sergeant holding or temporarily filling the position of Sergeant Major will be referred to as "Sergeant Major"