Problems of Contributory Pension Scheme in Nigeria

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A pension refers to payment made by the government of a country to its

retired citizens. It is an arrangement between citizens and

governments wherein a worker deposits a certain percent of his or her

salary to a pension account so that upon retirement, they can have

access to these funds.









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Before 2007, Nigeria operated a defined benefits system where the

pension account was funded solely by the employer, or in the case of

the civil service, by the government. This meant that retirement

benefits were included in the annual government budget. This was

difficult to maintain for the employers because it was too expensive.

Hence the introduction to the contributory pension scheme.



Under the contributory pension scheme, it is the responsibility of

both the employer and the employee to contribute to the pension

account. The employee pays a minimum of eight percent of his or her

total monthly remuneration while the employer pays a minimum of ten

percent. The contributory scheme applies to workers under any sector,

whether public and private or contract staff. The contributory scheme

also provides rules, regulations, and standards for the administration

and payment of retirement benefits for both the public sector and

private sectors. However, pension schemes in Nigeria have failed to

achieve their intended purpose of easing the burden of employees after

retirement. More so, of the 69 million people in the Nigerian labour

force, just 7 million have pension accounts.









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Problems of Contributory Pension Scheme in Nigeria







This article highlights the problems of the contributory scheme in

Nigeria. Read on below:

Non-remittance by government



Due to lack of funds and the instability of the Nigerian economy, the

federal government and many state governments have been unable to

remit to their employee’s retirement savings account (RSA). This has

negatively affected the implementation of the contributory scheme in

Nigeria. The refusal or inability of governments and private employers

to keep up to their obligation of ensuring regular remittance to the

employee’s retirement savings account (RSA) contradicts the

provisions of the law. The law states that the employer shall not

delay later than 7 working days after payment of the employee’s

salary remit the agreed amount to the RSA. One of the major problems

of the contributory scheme is the lack of funds and instability of the

Nigerian economy which makes it difficult for the federal government

to facilitate government distribution to employee’s retirement

savings account.







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The inability of employees to access their pension benefits upon retirement



There are many cases where some retired employees are unable to get

their pension benefits, to include gratuity due to bureaucracy and

corruption



The inability of some Nigerian employees to open and own a retirement

savings account (RSA)



Many Nigerian workers do not even have a retirement savings account to

start with. It is mandatory that every worker open a pension account

with any licensed pension fund administrator in Nigeria. With many not

able to open a Retirement Savings Account, the implementation of the

contributory scheme is not achieved.



Perception of employees and employers to the scheme



Many employees have a wrong perception of the pension scheme. Some are

not aware of the fact that they can get pension accounts while others

do not want any amount of money deducted from their salaries. Some

employers, especially those who have small businesses are of the

belief that they do not have to provide their employees with pension

plans. However, the Nigerian law makes it mandatory for employers to

have a pension plan especially if one has over 15 employees. Some

employers avoid putting up a plan in the first place. The report has

it that only about 10% of the working population in Nigeria have

pension plans, one wonders what will happen to the 90% left upon

retirement.



Non-penalization of offenders



There have been reports of cases where private employers have failed

to remit their contributions to the employee pension accounts, and

then the backlog becomes too much to pay. Many do not bother about it

because they know they can get away with the law. This is in spite of

the fact that the law stipulates a 2% penalty on unremitted funds.

However, there are no strict measures in place to ensure compliance

with the law.







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The inability of government to fund the guaranteed minimum pension (GMP)



As mentioned earlier, due to the instability of the government

revenue, the government is often unable to fund the guaranteed minimum

pension to employees in public institutions. The guaranteed minimum

pension is a provision of the law to protect all retirees who were

unable to build up enough wealth to have a decent standard of living

after retirement.



Non- education and unavailability of orientation programmes for

Nigerian employees and employers



Many employees in many institutions have not received proper and

adequate orientation about the contributory pension scheme. It is sad

to know that some employees still think that the country operates the

old defined benefit pension scheme. Many employers also do not

adequately inform and ensure that their employees register with any

pension fund administrator of their choice. This ignorance and lack of

information creates room for accumulated unremitted pension funds.



Corruption



Corruption is a menace that has hindered the success of the pension

schemes adopted in Nigeria, including the old defined benefit pension

scheme. These same practices have been transferred to the new

contributory scheme. This is seen majorly in the lack of transparency

in the operations of schemes.



Returns on investment



Another major problem of the contributory pension scheme is returns on

investment. Over the years, returns in Nigeria’s pension industry

have barely covered a high inflation rate. This means that the savings

of hard-working Nigerians are effectively losing their value.



This is because pension fund administrators (PFA) have often invested

in safe but low-yielding ventures such as government securities. There

is a need to review the management of Pension Funds Administrations in

Nigeria and encourage PFAs to diversify their investments in order to

get higher returns in the pension industry. This is a way to boost

pension penetration.













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