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THE ADMINISTRATION OF RETIREMENT POLICY IN NIGERIAN PUBLIC SECTOR, IMPLEMENTATION PROBLEMS.
THE CASE OF UNIVERSITY OF NIGERIA NSUKKA.
BY
UKAH, FINIAN OKECHUKWU PG/M.SC/10/52617
DR. C. U. AGALAMANYI SUPERVISOR
DEPARTMENT OF PUBLIC ADMINISTRATION AND LOCAL GOVERNMENT
UNIVERSITY OF NIGERIA, NSUKKA
SEPTEMBER, 2011.
i
TITLE PAGE
THE ADMINISTRATION OF RETIREMENT POLICY IN NIGERIAN
PUBLIC SECTOR, IMPLEMENTATION PROBLEMS. THE CASE OF
UNIVERSITY OF NIGERIA NSUKKA.
BY
UKAH, FINIAN OKECHUKWU PG/MS.C/10/52617
A THESIS PRESENTED
TO THE DEPARTMENT OF PUBLIC ADMINISTRATION AND
LOCAL GOVERNMENT UNIVERSITY OF NIGERIA, NSUKKA
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF MS.C DEGREE IN PUBLIC ADMINISTRATION
(HUMAN RESOURCE MANAGEMENT)
SUPERVISOR: DR. C. U. AGALAMANYI
ii
APPROVAL PAGE
THIS PROJECT REPORT HAS BEEN APPROVED FOR THE DEPARTMENT OF PUBLIC ADMINISTRATION AND LOCAL
GOVERNMENT UNIVERSITY OF NIGERIA, NSUKKA.
BY
____________________ ______________________ Dr. C. U. Agalamanyi Prof. Fab. Onah Supervisor Head of Department
____________________________ External Examiner
___________________________ Dean,
Faculty of the Social Sciences
iii
CERTIFICATION
This is to certify that Ukah, Finian Okechukwu, a postgraduate
student in the Department of Public Administration and Local Government
with Registration Number, PG/M.Sc/10/52617 has satisfactorily completed
the requirements for courses and Research work for the degree of Masters of
Science (M.Sc) in Public Administration and Local Government majoring in
Human Resource/Personnel Management. The work embodied in this thesis
is original and has not been submitted in part or in full for any other
diploma, certificate or degree of this or any other university.
---------------------------- ----------------------------- Dr. C. U. Agalamanyi Prof. Fab. O. Onah Supervisor Head of Department
iv
DEDICATION
This work is strictly dedicated to God Almighty for his endless
mercies and kindness during this study year. And also to my beloved father
Sir (Prof) M. O. Ukah, you were really a father and a mentor; your memories
shall continue to live in our minds.
v
ACKNOWLEDGEMENT
Life is all about stages. Today we have found ourselves in another
stage of life, when it all began eleven years ago, who would have believe
that this was where we were going to be. All the same, I remain ever grateful
to God Almighty for his mercies, kindness in my life and for sustaining me
through to this point. “Thank you Lord”.
Who knows what it would have looked like, if I were not a member of
the Ukah family. I remain ever indebted to you people; Sir (Prof) M. O.
Ukah and Lady (Chief) Mrs. C. S. Ukah. In my next world, may I still
remain your beloved son. Today I belong to the camp of academic brilliance
and intelligence because of the stages I passed through in this department,
and this dream were brought to perfection when you, Dr. C. U. Agalamayi
was made my supervisor. I thank you for your kindness and strict
supervision; you only succeeded in making me academically sound. And to
the entire staff of the department, this is my eleventh year of academic
pursuit; I have no regret working with you all may God continue to
strengthen you all as you ensure academic development in this place (Prof.
Fab, O. Onah HOD).
With immense gratitude I wish to acknowledge all those whose
assistance and encouragement saw me through in this stage of learning, my
vi
brothers; Nato (Nnamdi Ukah), Odinaka Ukah, Emeh Ikechukwu, Kalu
Onyekachi, Julius Ugwu, Nweke Chikwendu, Eluwa Izuchukwu. All of you
are wonderful and so useful. I thank you all.
I will not forget in a very special way to say a very big thank to you
Mr. Ibeh, Chambers (Chief) for your encouragement, assistance and
guidance. All these I received from you in the cause of preparing this work.
Thank you and May God meet you at the point of your needs.
Miss Lyne Ijeoma Ukah the only sister I had and will ever have.
Although you are not here with us today because of death, I respect and
appreciate you forever. You put forth this challenge for me, may you rest in
perfect peace (Amen). To you my heartthrob (Eberechi E. N.) you brought
peace and happiness back to my life when I felt I had lost it all. May smiles
never live you sight, I thank you and appreciate you. You are a blessing to
me.
All your effort, support and encouragement saw me through and
attained me this present position. Thank you all, God bless you all, I will
always have and remember you all.
vii
ABSTRACT
It is an obvious fact that retirement is an exercise that awaits every worker; an inevitable stage that every worker must attain. But the exercise in Nigeria is one that is dreaded by all and sundry and this is borne out of the ineffectiveness and inefficiency associated with the implementation of the policy in Nigeria. Therefore, this study carried an in-depth research to examine whether retirement policy in the University of Nigeria, Nsukka is properly implemented and as well as to find out some challenges facing the Pension Act, 2004. The methodology adopted in the conduct of this research was both primary and secondary sources of data collection. 650 questionnaires were distributed to the staff of University of Nigeria Nsukka, while 603 were returned which was the figure that was worked with. The analysis of data showed that the administration of retirement policy in the University of Nigeria, Nsukka is not effective and efficient. Also, it was established that corruption is one of the problems that has hindered the proper implementation of retirement policy in Nigeria. Based on the findings of this study, it was recommended that the Act should be reviewed and that both retirees and potential retirees should form a committee that would monitor the exercise right from Abuja, Federal Government allocation to the University through NICON. In conclusion the improper implementation which is as a result of corruption hence the Act needs urgent review.
viii
TABLE OF CONTENTS
Title Page: - - - - - - - - - - i Approval Page: - - - - - - - - - ii Certification: - - - - - - - - - iii Dedication: - - - - - - - - - iv Acknowledgement: - - - - - - - - v Abstract: - - - - - - - - - - vii Table of contents: - - - - - - - - viii CHAPTER ONE: INTRODUCTION 1.1 Background to the study: - - - - - - - 1 1.2 Statement of the problem: - - - - - - 3 1.3 Objectives of the study: - - - - - - - 6 1.4 Significance of the study: - - - - - - - 6 1.5 Scope and limitations of the study: - - - - - 7 CHAPTER TWO: LITERATURE REVIEW AND METHODOLOGY. LITERATURE REVIEW 2.1 Concept of retirement: - - - - - - - 9 2.1.1 The origin of retirement in Nigeria: - - - - - 12 2.1.2 Retirement and pension policy in the public sector: - - 13 2.1.3 Challenges of the old pension scheme: - - - - 19 2.1.4 The new pension scheme: - - - - - - 21 2.1.5 Features of the pension reform in Nigeria: - - - - 22 2.1.6 Objective of the pension reform act of 2004: - - - 26 2.1.7 Functions of the commission: - - - - - - 27 2.1.8 Implementation problem of pension: - - - - - 31 2.2 Hypotheses: - - - - - - - - 34 2.3 Theoretical framework: - - - - - - - 34 2.4 Methodology: - - - - - - - - 37 2.4.1 Research design: - - - - - - - - 38 2.4.2 Sources of data collection: - - - - - - 38 2.4.3 Population of the study: - - - - - - - 39 2.4.4 Sample population the study: - - - - - - 39 2.4.5 Method of data Analysis: - - - - - - 40 2.5 Clarification of key concepts: - - - - - - 40
ix
CHAPTER THREE BACKGROUND INFORMATION TO THE STUDY: - - - 42 CHAPTER FOUR DATA PRESENTATION AND ANALYSIS 4.1 Data presentation and analysis: - - - - - 46 4.2 Findings: - - - - - - - - - 59 4.3 Discussion on findings: - - - - - - - 61 CHAPTER FIVE SUMMARY, RECOMMENDATION, AND CONCLUSION 5.1 Summary: - - - - - - - - - 65 5.2 Recommendations: - - - - - - - - 66 5.3 Conclusion: - - - - - - - - - 68
Bibliography
1
CHAPTER ONE: INTRODUCTION
1.1 BACKGROUND TO THE STUDY
The inevitability of ageing has made retirement a natural normal
phenomenon in the world of work. The importance of work lies in the fact
that it determines the social and economic status of an individual and
influences, philosophy, attitude, dressing, behaviour and belief of an
individual. However, despite the magnitude of work to individuals and
wellness of the society in general, work is inexhaustible to individuals,
hence workers must disengage from work (retire). Therefore, retirement is a
stage in life that is normal for any worker (public or private) that do not die
in active service must undergo. The life span of an individual is divided into
three phases, in which retirement is one. The first phase: period of birth up
to time of schooling or training before employment. The second phase:
period of work, an individual at this stage engage in activities for financial
reward. The third phase: the period of retirement is the point of severance
from work, which falls under the ambit of disengagement theory in social
gerontology. Here people must disengage so that the social system will not
be disrupted when an individual dies (Morgan and Kunkel 2001).
Owing to this inevitability, individuals prepare themselves and their
dependents, providing psychological and material needs in order to ensure
2
that the dependents have the ability to support themselves when they die.
Retirement is a major condition through which individuals gradually
relinquish roles and position within the social milieu owing to age.
Retirement is not tantamount to redundancy neither a palliative period, but a
time of self freedom with the compulsion of work dictates in which an
individual is free to spend his/her time as wished (Havighurist, 1968).
But in view of the continual increase in the number of retirees,
comfortable life for retirees is becoming a mirage. This is because it has
become cumbersome for the public and private sector meet financial
commitment for retirement, as payment of benefit is dog with difficulty
owing to increase in number of retirees, which is a direct consequence of
increase in the number of older persons in general. In an attempt to address
the challenges of fiscal distress in retirement, the Federal Government of
Nigeria Introduced the Pension Act of 2004. The act abolished non
contributory pension and introduced contributory pension. Despite the
pension Act, retirees still find it difficult assessing gratuity and monthly
pension.
The public service operates an unfunded Defined Benefits Schemes
and the payment of retirement benefits are budgeted annually. The annual
budgetary allocation for pension has been of the most vulnerable items in
3
budget implementation in the light of resource constraints. Indeed, even
where budgetary provisions are made, inadequate and untimely release of
founds result in delays and accumulation of arrears. As the scheme is
unfounded, there is no opportunity for the accumulation of indivisible
founds. Even when the funds were accumulated, pension fund administrators
will siphon it thereby making it difficult if not impossible for the retirement
benefits provided by the government to reach the supposed beneficiaries
(Amujiri, 2009).
More so, the administration of retirement policy in the University of
Nigeria has been faced with similar problems especially in the area of
implementation. It has even come to the point that pension fund
administration has made retirement so miserable that many workers are now
afraid of retirement in the University of Nigeria. And this goes to agree with
what president Obasanjo (2004) when he noted that over the years,
retirement in Nigeria society has became synonymous with suffering as if
ageing were a curse rather than a blessing.
1.2 STATEMENT OF THE PROBLEM
Currently, pension Act 2004 is faced with a number of challenges.
Such include perception of people about the pension act. Aborishade (2008)
described it as attack on the working class and the poor by successive
4
Nigeria government over the years. The problems of retirement policy in
Nigeria are divided into two: internal and external. External are those
emanating from the management such as pension fund administration and
employer (public and private sector) while internal are those in the domain
of pensioner
In the first instance, some scholars have criticized the issues of
investment of the pension funds in the stock market owing to loss recorded
as a result of crash in the capital market. From the position of Prof.
Oluwafemi Balogun, the Vice-chancellor of University of Agriculture,
Abeokuta as reported by Oni (2009), it was suicidal to invest 60% of
pension funds in capital market in view of the financial loss in the stock
market.
Another contentious issue concerning pension fund is fraud. Sonoyi
(2009) reported an investigated by the Independent Corrupt Practice
Commission (ICPC) in to 90 billion naira fraud as it concerns the pension of
the ministry of health in September 2008. In relation to this, employers
manipulate contributions of their employees by defaulting in payment.
According to (Amujiri, 2009) poor administrations inadequate
delivery structures for payments and lack of a database of pensioners have
resulted in delayed payments of benefits and consequent near destitution of
5
pensioners adverse publicity in the media and portrayal of society and
government as uncaring to the plight of its senior citizen. Such inherent
problems of the old pension scheme in the country have encouraged
corruption in the active work force.
With an estimated outstanding pension liabilities nation wide, about
N2 trillion, according to information from Federal Ministry of Finance, the
defined Benefits pension scheme cannot be sustained. The Nigeria Railway
Corporation is a classic case of unsustainable relationship between the
income generating and non income generating salary earners. According to
Omor (2005), the Nigeria Railway Corporation generates N 30 million every
month, it pays N 250 million to its regular workers. Then there is the
accumulated teachers pension itself a consequence of the same skewed
pension policy.
In fact, in Nigeria today, retirement that is supposed to be a glorious
exit from active service is now seen as a curse. Workers are no longer happy
to retire because there benefits are not paid. Consequently, many workers
prefer to die in office than to retire without being sure of their future. In
addressing the above problems, the following research questions are raised:
• What are retirement and pension all about?
6
• Is the retirement policy properly implemented in the University of
Nigeria, Nsukka?
• Employees of university of Nigeria are satisfied with the pension
scheme?
• What are the challenges facing the pension Reforms Act 2004?
1.3 OBJECTIVES OF THE STUDY.
The general Objective of this study is to examine the problem of
implementing the retirement policy in Nigeria. While the specific objectives
are:
• to find out what retirement and pension are and represent
• to examine whether the retirement policy is properly being
implemented in the university of Nigeria, Nsukka.
• to determine if the employees of the university of Nigeria are at home
with the pension scheme.
• to find out some of the challenges facing the pension Act 2004
1.4 SIGNIFICANCE OF THE STUDY
This research study serves as an appraisal for the administration of
retirement policy in the Nigeria public sector. It bring to the fore some of the
challenges faced in the implementation of pension Act as well as how vast
employees of the university of Nigeria in particular and the public sector at
7
large are with the new pension Act, 2004 and how they have come to
embrace it.
So, theoretically, the study will be of immense benefit to researchers,
writers etc who in the future may want to research for their in similar areas
or to extend the boundaries of this particular topic. The most beneficiaries of
the study are the students of the department of public Administration
students of political science in particular and the student of the social
sciences. It will also enrich both the libraries of the department of public
Administration and that of Nnamdi Azikiwe library, University of Nigeria
Nsukka as well as form a reference point for the entire institution.
Empirically, this research will be of tremendous benefit to policy
planners especially at the National level towards bridging the gap between
policy formulation and policy implementation in order to make sure that the
Nigeria retirees are well taken good care of at retirement and also ameliorate
the tears that have already been built in the mind of these retirees when they
leave active service. The recommendations posted in the study will help both
public and private organization especially private sector towards having
viable plans for their employees after retirement.
8
1.5 SCOPE AND LIMITATIONS OF THE STUDY
This research covered various areas of the retirement policy in Nigeria
especially its administration in the area of the problems of implementing the
policy and how well the policy has succeeded in making life worthwhile for
retirees and low potential retirees perceived life after retirement especially
members of staff of the University of Nigeria Nsukka.
The researcher in the course of carrying out this study encountered
many limitations. The major limitation of this study was lack of time. With
the time given for the completion of this work in line with the university
academic session it was not easy for researcher to conduct an exhaustive
study with regard to the administration of the retirement policy in Nigeria.
Another limitation of this study was lack of financial support. A study
of this nature requires enough money to enable the researcher to gather
relevant information materials, cover transportation cost from his institution
to other organizations where relevant data can be generated in order to add
flesh to this study.
Also, it was difficult convincing some of the workers to supply the
needed information through questionnaire administered by the researcher.
Some of the subjected the researcher to rigorous bureaucratic process of
immense challenge was the dearth of information on this topic.
9
However, despite all these limitations, which affected the researchers
holistic approach to the study, the researcher managed to present a work that
will stand the taste of time.
10
CHAPTER TWO: LITERATURE REVIEW AND METHODOLOGY. LITERATURE REVIEW
2.1 CONCEPT OF RETIREMENT
Public servants retiring on the grounds of age should be treated as war
veterans and not as dead woods to be burnt (Ejiofor, 1987:204). Retirement
is the final bus stop in the ascension of the ladder of private or public
service. During this period, a lot of factors come into play which involve
counting of gains and losses, mistakes and exploits, witting and unwitting
actions and in addition during the period of service (Elezue, 1998:6)
Whether one works for the government, a parastatal, a private
concern, a non-organization the church as a priest or a pastor or whether one
work for himself/herself, one day one will eventually withdraw from these
activities for very many reasons to go and have a rest from the particular
activities. This action or process is known as retirement. For Watson
(1982:71) retirement means a voluntary or forced cessation of work in an
occupation for which a person was paid on agreed wage or salary. This
definition implies that a self-employed person cannot retire or is not
included in the list of those who should retire.
Retirement is a significant milestone in life and as such needs for
thought and planning. According to Price (2000), with the creation of social
security a financial incentive or pension was made available in older workers
11
to encourage younger workers take encourage younger workers take their
place, thus stimulating economic growth and progress. Oniye (2001) it is an
indication for of the concluding stage of the occupational cycle at which
certain material, vocational and experimental achievements are expected of
the retiree.
According to Akinade (1993), these include personality conflicts
among colleagues or with a person’s boss employer or with a person’s
spouse, frequent transfers by employers, feeling of being unwanted intense
unhappiness and dissatisfaction in work place. Dischof (1993), included
technological obsolescence, cyclonical unemployment and relocation of
major firms, as some other reasons for voluntary retirement of the part of
some other people.
Also, according to Alutu (1999) it is important to note from the on set
that among the various categories of workers in labour force in Nigeria, the
workers approaching retirement and the restored retired should be our great
concern. Again, Oniye (2001), Retirement generally implies the terminal
cassation, relaxation or change in ones economic activity, social/legally
prescribed for workers in later life. Akinlade (1993) retirement is a final
stage of life when one leaves and occupation which one had been involved
in for a considerable length of ones working life.
12
Oniye (2001) went further to assert that retirement in the opinion of
experts is an inevitable stage of ageing where the individual gradually
disengages from the main stream of active work/social life and is eventually
replaced by a younger person in most cases. He went further to affirm that if
a complex process demanding serious planning.
Atchley (1976) sees retirement as what affords the retiree the
opportunity of making new friend and expanding his social cycle for those
who are politically inclined, retirement is the time to take part in partisan
politics. In agreement, Amadi (1991: 95) agrees with the benefits of
retirement. Retirement affords the retiree more time and leisure opportunity
than usual.
To many people, retirement marks the end of middle age and the
beginning of old age, young people tend to see retirement as a time when
one is forced to leave the workforce and is put out to leave the workforce.
Retirement is a transition. To many a government/employer, the worker is
just like a used up or disused because (not parker ball pen) to be thrown off
or broken anywhere and how, without any second thought.
2.1.1 The Origin of Retirement in Nigeria
The practice of working to earn a wage as a means of existence is a
relatively new phenomenon in most developing countries, particularly
13
African countries like Nigeria. Before the colonization of the African
continent, most Africans engaged in subsistence agriculture on it’s available
vast and virgin farm land. A few engaged in cattle rearing or some form of
cottage industry like waving or blacksmithing. The African people were
mostly self-employed.
The idea of working for another person, no matter his status in the
society, and even for payment, was considered degrading because it was
associated with slavery. With the colonization of the continent, things began
to change. The colonial masters needed has labor to run their administration
and to develop the infrastructure that would facilitate the exploitation of the
natural and agricultural resources that would facilitate the exploitation of the
natural and agricultural resources of the territorial as these were needed in
the industries back home. The people were therefore forced against their will
to work for payment for their colonial governments. For instance, Lord
Frederick resorted to a policy of forced labour with pay in order to secure
sufficient labour needed for railway/road construction in Nigerian in 1918.
Though the forced labour policy was discontinued in the 1930s for a number
of socio-economic reasons, the institution of wage employment had by then
become established fostered by a number of social and economic factors
operating at the time.
14
The foundation for the present labour laws and practices in the
continent was thus laid by the colonial administrators. Thus, the practice
whereby workers in the modern sector of the economy are granted annual or
periodic leave away from their work as well as formal retirement from active
work originated from the colonial period.
2.1.2 Retirement and Pension Policy in the Public Sector
During retirement, a retiree public officer usually receives certain
benefits in the form of gratuity and pension. Gratuity is the sum total lump
paid to a worker on existing from the service either through withdrawal or
retirement, while pension is the sum of annuity paid periodically, usually
monthly to a public servant who disengages from service after attaining a
specified age limit usually 60 years or 35 years of active service.
In other words, gratuity and pension are post-employment benefits.
These benefits are designed to prevent a sudden sharp drop in the financial
capacity and living standard of the worker as would happen with the
stoppage of his monthly salary and allowances after disengagement. The
lump sum or gratuity he is paid is meant to enable the retiree finance any
post-retirement endeavour of his choice while the pension replaces the
monthly salary the retiree gets while he was still in active serve. In this way,
the retiree having spend a substantial part of his productive life working to
15
earn a living, can in his old age, that is, at retirement, sustain and maintain a
standard of living comparable to what he was used to while in active service.
It is based on this that most progressive government enact laws to back up
their policies on employment, retirement and pension in both the public and
private sectors of the economy.
The first pension legislation in Nigeria was enacted in 1951 referred
to then as the pension ordinance. Although the ordinance was promulgated
in 1951, it has retrospective effect from 1st January, 1946. At the attainment
of independence the sections 171,208 and 309 of the constitution of the
Federal Republic of Nigeria, Decree No. 12 of 1989 stipulates the protection
and regulation of the gratuity and pension rights of employees in the public
service at the local, state, and federal government levels and thus, constitute
primary source of pension laws and regulations in the country. The major
statues and statutory regulations for the management and administration of
public service pensions currently in force in Nigeria include:
i. Pension Decree No. 102 of 1979
ii. Armed Forces Pension Decree No. 103 of 1979.
iii. Local government staff pension board edicts enacted by the various
state governments pursuant to a presidential directives of 1987.
16
The Pension Decree No. 102 of 1979
The Pension Decree No 102 of 1979 which took retrospective effect
from 1st April, 1974, is the main legal instrument Governing Public Service
Pension Schemes of the various parastatals or organizations including,
government institution of higher learning as well as research institutes
operating the University Salary Structure (USS) scale are also governed by
the decree.
Consequently, Decree 102 1979 has been subjected to frequent
reviews by way of fresh government regulations, directives and
administrative circulars to bring it up to date with prevailing socio-economic
conditions in the country. For instance, in an attempt to alleviate the
impoverishment of a certain category of pensioners in the face of the
continuous accelerating inflation in the country, the federal government
increases the minimum pension to N2, 400 per annum in line with the level
of the minimum wage effective from 31st December, 1990. The fifteen years
period of qualifying service for pension originally stipulated in the decree
was reduced to ten years, effective from 1st June, 1992. The review also
reduced the period of qualifying service for gratuity from ten to five years.
These changes were converged in an establishment circular released in July,
17
1992. The same administrative circular also increased the Maximum Pension
for thirty-five year of service from 70% to 80% of final salary.
The review in September, 1991 stipulate that the circulation and
payment of retirement benefits be henceforth based on the retiring officer’s
total annual emolument rather than on just the terminal annual salary as
originally provided in the pension decree. There were other reviews which
increased annuities of retirees, taking into consideration inflation and the
increased in the rate of some fringe benefits granted workers in the public
sector. All these were done based on governments concern for retirees to
help sustain and maintain standard of living comparable to what they were
used to while in active service.
Table below shows the component unit of a public officers total
annual emolument.
Salary Grade Level: Component units of total emolument
01 – 09 (i) Annual Terminal Basic Salary.
(ii) Annual Transport Allowance
(iii) Annual Rent Subsidy
(iv) Annual Meal Subsidy
(v) Annual Utility Allowance.
10 – 14 (i) Annual Terminal Basic Salary.
18
(ii) Annual Transport Allowance
(iii) Annual Rent Subsidy
(iv) Annual Meal Subsidy
(v) Annual Utility Allowance.
15 – 16 (i) Annual Terminal Basic Salary.
(ii) Annual Transport Allowance
(iii) Annual Rent Subsidy
(iv) Annual Meal Subsidy
(v) Annual Utility Allowance.
17 and above (i) Annual Terminal Basic Salary.
(ii) Annual Transport Allowance
(iii) Annual Rent Subsidy
(iv) Annual Meal Subsidy
(v) Annual Total Emolument of entire domestic staff (not
exceeding 2 domestic staff for officers on GL. 17 and
4 for officers on consolidated salaries holding
pensionable posts).
Source: Adopted from Federal Ministry of Establishment and Management
Service Circular Letter No. B. 63216/s. 11/x/702 of 25th January 1993.
19
Though the personnel department of University of Nigeria Nsukka, 10th July,
2003.
Certain rules regulate the administration of the pension scheme of
decree 102 of 1979 such as:
1. Public officers are entitled to payment of gratuity and pension under any
of the following circumstances:
i. On the retirement of an officer from service on grounds of ill-health
following the recommendation of a properly constituted medical board.
ii. On voluntary or statutory retirement of an offer from the service.
iii. On the retirement of an officer on grounds of total or permanent
disability while in office.
iv. On the abolition of the office occupied by the officer.
v. On the compulsory withdrawal or retirement of an officer in the public
interest.
vi. On the compulsory retirement of an officer to facilitate the re-
organization of a department or ministry for greater efficiency or on
economic grounds, and
vii. On the death of a serving officer who has served for ten years.
20
2. For all the recorded years of service of an officer to qualify him for
retirement benefits, he must have started work at an age not below seventeen
years.
3. To qualify for voluntary retirement from service an officer must have
served for ten years and above.
4. An officer who voluntarily retires from work will immediately start
earning his pension only if he is already forty-five years of age (45).
However should his retirement be at the instance of government, the
payment of pension will become due immediately, irrespective of whether or
not the retiree is below forty-five years of age.
5. An officer who retirees voluntarily before he is forty-five years of age
attains the age of forty-five years.
6. The upper limit of retirement age for both male and female Public
Servants is sixty (60 years). It is however sixty-two for.
2.1.3 Challenges of the Old Pension Scheme
The need for pension reform was necessitated by the myriad of
problems that plagued both the defined benefit arrangement – Pay as You
Go (PAYG) in the public sector and other forms of pension system like
occupational schemes, mixture of funded and DB Schemes that operated in
the private sector.
21
One of the challenges of the public sector DB scheme lied in its
dependence on budgetary provision from various tiers of governments for
funding. The scheme became largely unsustainable due to lack of adequate
and timely budget budgetary provisions. This was the reason for the soaring
gap between pension fund obligations and revenues which threatened not
only economic stability but also crowded out necessary investments in
education, health and infrastructure. This was exacerbated by various
increases in salaries, which ultimately led to increase pensions and hence
undue pressure on government fiscal responsibilities. Pension
Administration has been largely weak, inefficient and cumbersome due to
poor staffing and equipping. This had more often than not led to poor record
keeping at all pension offices throughout the country as a result of which
many pensioners had to spend years before their retirement benefit were
paid.
The exit phase was quite challenging where payment procedure was
of ten very tedious, sometimes the pensioner had to wait for days and years,
to collect their entitlements. Similarly, the reimbursement process for the
split of pension and gratuity payment between federal and state services and
other agencies was very clumsy, untidy and sometimes fraught with bribery
22
and corruption. There were undocumented cases where the reimbursing
agency holds the recipient to ransom.
2.1.4 The New Pension Scheme
The Pension Reform Act 2004 (PRA 2004) is the most recent
legislation of the Federal Government aimed at addressing the associated
problems of the old pension system. It established the Contributory Pension
Scheme (CPS), which is a Uniform Pension System for both the public and
private sectors. Similarly, for the first time in the history of the country, a
single authority, the National Pension Commission (PENCOM) was
established to regulate and supervise all pension matters in the country. The
scheme is being managed by licensed Pension Fund Administration (PFAs),
while the custody of the Pension Fund assets are provided by licensed
Pension Fund Custodians (PFCs).
The move from DB Schemes to Defined Contributory Scheme is now
a global phenomenon following the success stories of the Chilean pension
reform of 1981. The paradigm shift from the DB Scheme to funded schemes
in developed and developing countries was ascribed to such factors as
increasing pressure on the central Budget to cover deficits, lack of long-term
sustainability due to international demographic shifts, failure to provide
promised benefits etc. This developed counties like the USA, UK and
23
emerging market economies of Chilean, Mexico, Nigeria etc adopted the
funded enhances long-term national savings and capital accumulation,
which, if well invested can provide resources for both domestic and foreign
investment.
2.1.5 Features of the Pension Reform in Nigeria
The pension reform has some peculiar features that position it as a
catalyst for sustainable social welfare programme. For example, the fact that
the reform is fully funded ensures that the overall retirement income is
maintained from the onset of the scheme. This ensures that retirement
benefits are paid on sustainable basis because funds are always available to
defray and pension obligation that falls due. The reform has the following
features.
Coverage and Exemption
The law that established the contributory pension scheme mandated
all workers in the Public Service of the federation, Federation Capital
Territory, and the private sector where the total number of employees is 5 or
more to join the contributory scheme. However, existing pensioners and
workers that had 3 years or less to retire in accordance with the terms of
their contract of employment were exempted from the scheme. Also,
24
exempted were the categories of persons under section 291 of the 1999
constitution of the Federal Republic of Nigeria.
Contributory
Under this scheme, public sector workers contribute a minimum of
7.5% of their monthly emoluments but the military contribute 2.5%. The
public sector contributes 7.5% on behalf of its workers and 2.5% in the case
of the Military Employers and employees in the private Sector Contribute a
minimum of 7.5% each. An employer may elect to contribute on behalf of
the employees such that the total contribution shall not be less than 15% of
the monthly emolument of the employees. An employer is obliged to deduct
and remit contributions to a custodian within 7 days from the day the
employee is paid salary while the custodian shall notify the PFA within 24
hours of the receipt of such contribution. Contribution and retirement
benefits are tax-exempt.
Voluntary Contribution
Section 9(4) of the Pension Reform Act 2004 allowed for voluntary
contributions. This has provided an opportunity for the self-employed and
those working in informal sector organizations with less 5 employees to
open KSAs with a PFA of their choice and make contributions. However,
for voluntary contributions the tax relief is only applicable if the amount
25
contributed or part thereof is not withdrawn before five years after the first
voluntary contribution was made.
Individual Accounts
Each employee is required by law to open a Retirement Savings
Account in his/her name with a Pension Fund Administrator of his his/her
choice. This individual account belongs to the employee and will remain
with him for life event if he/she changes employer or Pension Fund
Administrator.
The employee may only withdraw from the account at the age of 50 or
upon retirement thereafter. An employee can withdraw a lump sum of 25%
of the balance standing to the credit of his retirement savings account if
he/she is less than 50 years at the time of retirement and he could not secure
a new job after six months from leaving the last job. Similarly, he can
withdraw a lump sum if he is 50 years or above at the time of retirement and
the amount remaining after the lump sum withdrawal shall be sufficient to
fund programmed withdrawal or annuity that will produce (The Nigeria
Tribune, Friday 30, April, 2010)
The Concept of Pension
Jane (2000: 300) described pension as a method whereby an
individual pays into a pension scheme a proportion of his earnings during his
26
working life. The contributions provide an income (pension) on retirement
that is treated as earned income and is taxed at the investors’ marginal rate
of income tax. Miles (1996: 100) analyzed Pension Fund to represent
savings for payment of employee retire the required vesting period losses all
retirement benefits some plans are immediately vested some required a
period of five or ten years before vesting occurs.
Pension Scheme can be divided into two basic plans; Defined
contribution plans and Defined Benefit plans.
In a defined benefit plan, the retirement benefit is stipulated usually as
a percentage of final average salary, but the contribution will vary according
to percentage of the average compensation a participant receives during his
or her three earning years under the plan. In defined contribution plan, a
contribution rate is fixed, but the retirement benefit is variable and will
depend on the performance of the investment selected. This plan is the one
operating in the new Pension Scheme Reform in Nigeria.
Anthony and David (1997: 575) ascertained that the two types of the
plans created very different investment problems for the plan sponsor. The
defined benefit plan creates a liability patterns that must be anticipated and
funded. Sponsor of this type of plan tend to long-term investments so that
the defined liability can be met with a high degree of certainty. The defined
27
contribution plan on the other hand, creates a liability only as large as
investments happen to be worth at any point in time. With this kind of plan,
it is not necessary to direct investments towards any particular investment.
In fact, the investment decision is often left to the worker who benefits from
decision and suffers from the consequences.
2.1.6 Objective of the Pension Reform Act of 2004.
1. To ensure that every person who worked in either the Public Service of
the Federation, Federal Capital Territory or Private Sector receives his
retirement benefits as and where due;
2. To assist individuals by ensuring that they save to cater for their
livelihood during old age and thereby reducing old age poverty;
3. To ensure that pensioners are not subjected to untold suffering due to
inefficient and cumbersome process of pension payment;
4. To establish a uniform set of rules, regulations and standards for the
administration and payment of retirement benefits for the public service of
the Federation, Federal Capital Territory and the Private Sector; and
5. To stem the growth of outstanding pension liabilities.
28
2.1.7 Functions of the Commission
The Pension Reform Act 2004 established the National Pension
Commission (PENCOM) as the body to regulate, supervise and ensure the
effective administrative of pension matters in Nigeria.
The functions of the commission include:
1. Regulation and supervision of the scheme established under the Act.
2. Issuance of guidelines for the investment of pension funds.
3. Approving, licensing, regulating and supervising pension fund
administrators, custodians and other institutions relating to pension
matters as the commission may from time to time determine.
4. Establishing standards, rules, and guidelines for the Management of the
pension funds under the Act.
5. Ensuring the maintenance of a National Data Bank on all Pension
Matters.
6. Carrying out public awareness and education on the establishment and
management of the scheme.
7. Promoting capacity building and institutional strengthening of Pension
Fund administrators and custodians.
29
8. Receiving and investigating complaints of impropriety leveled against
any pension fund administrator. Custodian or employer or any of their
staff or agents.
9. Performing such other duties which, in the opinion of the commission,
are necessary or expedient for the discharge of its functions under the
Act.
Power of the Commission
The commission shall have the power to:
1. Formulate, direct and oversee the overall policy on pension matters in
Nigeria.
2. Fix the terms and conditions of service including remuneration of the
employees of the commission.
3. Request or call for information for information from any employer or
pension fund administrator or custodian or any other person or
institution on matters relating to retirement benefit.
4. Establish and acquire offices and other premises for the use of the
commission in such locations as it may deem necessary for the proper
performance of its functions under the Act.
5. Charge and collect such fees, levy or penalties, as may be specified by
the commission.
30
6. Establish standards, rules and regulations for the management of the
pension fund under the Act.
7. Investigate any pension fund administrator, custodian or other party
involved in the management of pension funds.
8. Impose administrative sanctions or fines on every employers or pension
fund administrators or custodian
9. Order the transfer of management or custody of all pension funds or
assets being managed by a pension fund administrator or held by a
custodian whose license has been revoked under this Act or subject to
insolvency proceedings to another pension fund administrator or
custodian, as the case may be.
10. Do such other things which in its opinion are necessary to ensure the
efficient performance of the functions of the commission under the Act
(National Pension Commission, 2009).
The National Pension Commission (PENCOM)
The Pension Reform Act 2004 has established pencom to regulate,
supervise and ensure the effective administration of Pension Matters in
Nigeria. The commission will achieve the above by ensuring that payment
and remittance, of contributions are made and beneficiaries of retirement
savings accounts are paid as at when due.
31
Pension Fund Administrators (PFAS)
PFAs are limited liability companies duly licensed by PENCOM as
special purpose vehicles to carry out pension business only. The PFAs open
retirement savings account for employees, manage the person fund as the
commission may from time to time prescribe, maintain books of accounts on
all transactions relating to the pension fund under there management.
Pension Fund Custodians (PFCs)
PFCs are appointed by PFAs. They are responsible for the
warehousing of the pension fund assets. The employer sends the
contributions directly to the custodian, who notifies the PFA of the receipt of
the contribution and the PFA subsequently credits the Retirement Savings
Account of the employee. The custodian would execute transactions and
undertake activities relating to the administration of Pension Fund
investments upon instruction by the PFA.
Closed Pension Funds Administration (CPFAs)
In addition to the approval for continuation of the existing schemes,
organizations who would like to manage their existing schemes shall apply
to National Pension Commission for license to operate as CFPA. The asset
of the pension fund must be at least N500, 000,000. In case the assets of the
32
scheme are less that N500, 000,000 such scheme should be managed by a
PFA.
2.1.8 Implementation Problem of Pension
Composition Issues
This is about the composition of the commission. It must be noted
here that most of the members of the commission are government appointees
or representatives and hence its affairs would be subject to government
control and influence (Ojugoh, 2005). This is a challenge for the commission
because the Act covers both the public sector and the private sector hence
there might be no balanced decisions from the commission especially with
regard to the private sector of the country which is supposed to be the engine
of economic development in the country.
Data Gathering Challenges
Among the functions of the commission it is required to maintain a
data bank for pension matters in the country. This is an onerous challenge
for the commission. In a country with scanty data infrastructure and
inefficient electrical facilities and a thriving civil service population-over
260,000 of them (World Bank, 2005) couple with other personnel such as
the military, and ghost worker problems, managing data gathering and
regulation at the same time may be quite a challenge for the commission.
33
The reform also requires that any employer with 5 or more staff can join the
scheme this according to the World Bank (2005) membership from the
informal and formal sectors is not expected to be less than 25million.
PENCOM as of today does not have the capacity to deal with that number.
Enlightenment Problems
As noted earlier many workers are not aware about the commission’s
activities and duties. Also many employees and employers likewise do not
understand the provisions of the Pension Reform Act, 2004 its implications
and obligations. There are also some ambiguities in the Act that needs
clarification like: questions as to whether expatiate are covered; transfer of
old scheme and tax status of payments made from old scheme after they
have been transferred to the new scheme. Others include the lack of specific
minimum percentage of remuneration that must be represented by the
components of emolument defined as basic, housing and transport
allowance. It is the job of the commission to educate the members of the
public on these issues. Doing this is a daunting task which the commission
needs to face with a lot of zest and courage.
Monitoring and Transitional Challenges
The Act took effect in 2005 without any period of adjustment from the
old provisions. This is a challenge for the commission because it takes time
34
to learn and master a new system. Most of the licensed PFAs and custodians
would challenge the commission in terms of how their affairs are monitored
and evaluated. Also the commission roles although spelt out by the Act
would be tested by the reality of practice. The issue of contribution evasion
is a paramount challenge because some employers would want to evade the
scheme by not been registered or not register all of their employers
portraying some as contract, workers or belonging to other categories that
may be considered as non-workers. (Oyedele, 2007).
Also, implementing sanctions to erring agencies by the commission
would bring out whether the commission is actually internally strengthened
to deliver the needed oversight function it is mandated by the Act to
perform.
Corruption
Again, in a country where corruption has eaten deep into the public
and private sectors. It is false to think that one regulatory body like
PENCOM could check fraud by PFAs. To this extent, hundreds of millions
being ranked in on a monthly basis could be devoured by these private
individuals managing pension and or in collaboration with PENCOM
officials. Moreover, in a country where businesses are dying as a result of
collapsed infrastructure, it will not be easy for PFAs to invest these monies
35
and may therefore run into overheads cost as a result of administrative and
other costs, which may eventually collapse the scheme.
2.2 HYPOTHESES
To achieve the objective of the study, the follow hypotheses will
guide the study:
• Improper planning affects the implementation of retirement policy in
the University of Nigeria, Nsukka.
• Employees of the University of Nigeria, Nsukka are not satisfied with
the Pension Scheme because of its poor implementation process.
• Data gathering challenge is one of the problems in facing the Pension
Reforms Act of 2004.
2.3 THEORETICAL FRAMEWORK
In this research, David Easton’s system theory shall be the theoretical
tool to give this work a foundation. The proponents of systems theory are
David Easton, Talcott Parson, and Gabriel Almond. Systems theory as a tool
of analysis has been applied in the study of events by social scientists.
Systems theory is a theoretical framework for analyzing the interplay of
socio-economic variables in an organization in the face of changing and
36
challenging circumstances within and outside the organizational boundary.
Systems theory views phenomena as parts of whole.
Easton introduced five concept in order to explain his system theory:
• The conversion process,
• The environment,
• The input channel, and
• The feedback process.
The theory explains the interdependence of the system like the
administration of the retirement benefits in that any dysfunction of the parts
affects the whole. There has been long lingering agitations in the Pubic
Sector resulting from the demands of worker not only for better
remuneration but improvement on their retirement benefits. The actions of
employers or the management to these demands have varied in different
times with various implications. Easton (1965) states that the main features
that distinguish the political system from other system is that interactions
within it are oriented towards the authoritative allocation of values for a
society”. And whenever the management fails to allocate values that will
address any negative situation, there is always a conflict and more especially
in the dimension of retirement benefit/pension scheme administration. In
containing the conflict, David Easton (1965) contends that the political
37
system is characterized by the cooperative efforts of employees and
government to resolved conflicts with the organization. Parson (1951) is
concerned with the various structures or institutions perform within the
system. Political system for him is comparable to living organism which is
made up of independent part or structures. He categorized the functional
structures of the political system into input-making functions and the output-
making functions.
Input-making functions are:
• Political socialization and recruitment,
• Interest articulation.
• Interest aggregation, and
• Political communication.
Output-making are:
• Rule making
• Rule application, and
• Rule adjudication.
This analytical method utilizes the input, output approach to explain
how political system responds to the wishes and demands of the employees.
Inputs are demands made on government by the employees. They could be
resource allocation improved conditions of services, improved retirement
38
benefits among others. Outputs are decisions of policies of the government
as responses to the demands of the employees. The output or decision could
be positive or negative. The nature of the output could lead to equilibrium or
disequilibrium of the system. If outputs are positive and favour able to the
employees, they will in turn be obliged to give a total support to
government.
Application of Theory to the Study
The systems theory is more favourable to this study when viewed
from the point of the fact that the Pension Scheme is a fall-out of employee
demand (inputs) on the parts of the government. However, the output of the
government have not addressed the retirement benefit problems that are
observable in society and the employees are disenchanted with the
government with regard to this, the system theory is used to determine the
extent of the problems that have had negative response to government output
on the administration of the retirement benefits and corporative effort of
government and employers as an aid in addressing the problems.
2.4 METHODOLOGY
According to (Odo, 1990: 40) method of study is the authority base
for a research. The following steps were taken in carrying out this research
study.
39
2.4.1 Research Design
Research design according to Nwana (1985: 34) relates to the general
approach adopted in executing a study. This research is a descriptive study
designed to investigate into the administration of retirement policy and its
implementation problem in the University of Nigeria, Nsukka. A statistical
method will also be used in the analyses.
2.4.2 Sources of Data Collection
The data used in this study were sourced from published works such
as textbooks, journal, magazine, newspaper, conference papers, monographs
and government gazette, internet materials and other non-internet material
found relevant on the subject of this study.
On the other hand, the use of oral interview and personal observation
were considered necessary as supplement to the secondary sources of data
collection. Our aim for the adoption of oral interview is to elicit more
reliable information from some retiree of the University of Nigeria, Nsukka.
Also, the use of questionnaires, were used on the staff of the
institution.
40
2.4.3 Population of the Study
The term “population” has been defined by (Odo 1992: 40) as “the
entire number of people, objects events and things that all have one or more
characteristics of interest to study”. The population of this study is drawn
from the University of Nigeria, Nsukka. More so, the information given by
the personnel service department of the University showed that there are
about 6,488 workers as its total staff strength.
2.4.4 Sample Population the Study
Samples are normally used in studies that involve large population.
The reasons for using sample include: the desire to adequately manipulate
the enormous population in order to avoid errors due to the calculation of
large numbers and the desire to reduce the cost producing the questionnaires
that will cover the entire population.
Odo (1992: 47) defines a research sample as a process of selecting a
proportion of the population considered adequate to represent all existing
characteristics within the target population”. To draw a sample size, the
researcher selected sampling method. However, effort was made to ensure
adequate representation from all the faculties of the University of Nigeria,
Nsukka.
41
2.4.5 Method of data Analysis
Our analysis adopted mainly quantitative and content analysis. The
quantitative method of data analysis will immensely assist in presenting and
analyzing the information generated from the distributed questionnaires.
2.5 CLARIFICATION OF KEY CONCEPTS
Administration
Administration has to do with cooperative human endeavour to
achieve set objectives. It is defined as the activities of a group cooperating to
accomplish common goals. White (1926) defined administration as the art of
administration, direction, coordination and control of many pension to
achieve some purpose or objective. It is important from the above reviewed
definition to underscore that administration is not just cooperation to achieve
set goals, but achieving the goals in the best economical and efficient
manner possible.
Retirement
According to Alan Murphy, retirement is a significant milestone in
life and as such needs for thought and planning. Ogbuagu (1990), in her
view states that, “retirement is something that is gradual, but sure, it must
happen one day”. Obi (1999) in her view states that “retirement can be seen
42
as separation of an employer from active service or the attainment of golden
age in ones workplace which necessitates his being separated from his job”.
Benefits
Benefit is an entitlement that is given to a retiree which can be
pension and gratuity. According to Oxford Advanced Learners’ Dictionary,
Benefit is an advantage that something gives you help and useful.
43
CHAPTER THREE BACKGROUND INFORMATION TO THE STUDY
The University of Nigeria Marks its origins with the passing of a law
in 1955 to establish a university in the Eastern Region of Nigeria. As part of
the first steps to launch the university, the Eastern Nigeria Government
invited advisers from both the United States of American and the United
Kingdom to assist in the planning of the facilities and educational programs.
The university was formally opened in 1960 with 220 student and 13
instructors. Recent enrolments have been over 20,000 students
The institution notes that its courses of study are designed to be
relevant to the day-to-day life of Nigeria with a focus on addressing social
and economic issues facing the country. Admission is open to men and
women from all nations, religion, and political beliefs. Areas of study
include programs related to agriculture, industry, the classics the arts, and
the sciences.
The main campus of the university is located on 871 hectares of hilly
savannah in the town of Nsukka, which is located about eighty kilometers
north of Enugu. The school has 209 hectares of arable land use for
experimental agricultural farm. The town of Nsukka is accessible from all
parts of Nigeria. There are modern shopping facilities and a large market in
Nsukka town.
44
Another University of Nigeria campus is in Enugu. This campus was
formerly the Nigeria college of Arts, Science and technology, Enugu, and
was incorporated into the University in 1961. The Enugu Campus (2000
hectares) is in the heart of Enugu State of Nigeria. Enugu is a modern city
accessible by air, rail and road. The University’s College of Medicine and
the faculties of Business located at the Enugu Campus. A third campus was
opened in 1973 in Calabar, Cross-River State. The campus at Calabar
became a university of Calabar in 1977.
The University of Nigeria was the first full-fledged indigenous and
first autonomous university in Nigeria, model upon the American
educational system. The University has 15 faculties and 102 academic
departments. The University offers 82 undergraduate programmes and 211
postgraduate programmes. The University celebrated its 50th anniversary in
October 2010.
Staff Strength
Bursting with the energy that is found within every iconic idea, the
university has consistently blossomed and grown over the ensuing years
from just a seedling that began its baby steps with 220 obviously optimistic
students, who were committed to the care of 13 staff members with a
longing and a keen resolve to impart, impact and pioneer.
45
The growth continued in the personality of tremendous evolution in
the course of a teenage session that broadly produced an enrolment total of
20.747 students in the 1995/96 calendar, who were beautifully chaperoned
by a goodly staff of 1,213 personnel. Consequently, we emerged into astute
dominance with a student body that currently sits at a whooping excess of
36,000 students, with a healthy mix of undergraduates, post-graduates, sub-
degree and even sandwich scholars. Even our workforce of some 1,700
senior administrative, senior technical and other ardently functional offices
keep the academic motivation at the optimal high.
Finally, according to the Personnel Services Department of the
University of Nigeria, Nsukka, the following are the breakdown of the
population of Academic, Senior Administration and Technical Staff and
Junior Staff Establishment on Ground as at 31st August 2010.
Staff Category No. of Staff on Ground
Academic staff 1,648
Non-Academic Staff:
Senior Staff 2,324
Junior Staff 2,516
Total 6,488
Sources: Personnel Services Department, University of Nigeria, Nsukka.
46
ORGANIZATIONAL CHART OF UNIVERSITY OF NIGERIA
VISITOR NUC
CHANCELLOR
COLLEGE BOARD
PRO-CHANCELLO
R
GOVERNING COUNCIL
COUNCIL COMMITTEE
COUNCIL AD-HOC COMMITTEE
SENATE AD-HOC COMMITTEE SENATE
VICE-CHANCELLOR
SENATE COMMITTEE
COMMITTEE OF DEANS
AD-HOC COMMITTEE
PROVOST COLLEGE OF MEDICINE
ACADEMIC BOARD
PRINCIPAL OFFICERS
MANAGEMENT COMMITTEE
DEANS
ACADEMIC BOARD
FACULTY BOARDS
DEPARTMENTAL BOARDS
UNIT COMMITTEES
HEADS OF UNIT
HEADS OF ADMIN DEPARTMENT
UNIT COMMITTEE
HEADS OF UNIT
DIRECTORS
47
CHAPTER FOUR DATA PRESENTATION AND ANALYSIS
4.1 Data Presentation and Analysis
The data collected from the respondents will be critically presented
and analyzed using simple percentage method so as to clearly present the
responses of our respondents.
Number of Returned Questionnaires
A total of 650 questionnaires were distributed, 603 were returned. The
table below shows the number of returned questionnaire.
Table 4.1.1: Number of returned questionnaire
Status No of Distributed questionnaires
No of returned questionnaires
%
Academic staff 317 298 48.8
Non-academic staff
333 305 51.2
Total 650 603 100
Source: Field work, 2011.
The table above shows that 317 questionnaires were distributed to
academic staff and 298 were returned. While 333 were distributed to non-
academic staff, while 305 were returned. Thereby, leaving us with a total of
603 to use for analyses.
48
Table 4.1.2: Table for sex of respondents
Sex No of respondents Percentage (%)
Male 381 63.2
Female 222 36.8
Total 603 100
Sources: Field work, 2011.
The table above shows that 381 of our respondents representing
63.2% are male. While 222 representing 36.8% were female. Therefore
greater number of our respondents are male.
Table 4.1.3: Table for age range
Age range No of respondents Percentage (%)
20 – 39 78 12.9
40 – 59 347 57.5
60 and above 178 29.5
Total 603 100
Sources: Field work, 2011.
The table above shows that 78 of our respondent representing 12.9%
are between 20 – 39 years, 347, representing 57.5% are between 40 – 59,
while 178, representing 29.5% are between 60 and above. Therefore greater
number of our respondent falls between 40 and 59 years of age.
49
Table 4.1.4: Table for education qualification
Educational Qualification No of respondents Percentage (%)
O’ level 98 16.2
OND 60 10
HND/B.Sc. 114 19
Ph.D and above 118 19.5
Total 603 100
Sources: Field work, 2011.
From the table above, it can be deduced that 98 of our respondent
representing 16.2% possess O’ level. 60, representing 10% possess OND.
114, representing 19% possess HND/B.Sc 213, representing 35.3% possess
M.Sc while 118, representing 19.5% possess Ph.D and above. Therefore,
greater number of our respondent are educated.
Table 4.1.5: Table for Marital Status
Marital status No of respondents Percentage (%)
Single 35 5.8
Married 568 94.2
Total 603 100
Sources: Field work, 2011.
The table reveals that 35 of our respondents, representing 5.8% are
single. While 568 representing 94.2% are married. Therefore, greater
number of our respondents are married.
50
Table 4.1.6: Table for weather in active service or retire.
Options No of respondents Percentage (%)
Active services 571 94.7
Retiree 32 53
Total 603 100
Sources: Field work, 2011.
From the table above, it can be deduced that greater number of our
respondents are in active services -571, representing 94.7%
Table 4.1.7: For whether the administration of retirement policy in the
University of Nigeria, Nsukka is effective and efficient.
Options No of respondents Percentage (%)
SA 29 48
A 28 4.6
UD 99 16.4
D 227 37.6
SD 220 36.5
Total 603 100
Sources: Field work, 2011.
From the table above, 29 of our respondents representing 4.8%
Strongly Agreed, 28, representing 4.6% Agree, 99 representing 16.4% were
undecided, 227 representing 37.6% disagreed 220, representing 36.5%
strongly disagreed. Therefore, greater number of our respondents disagreed.
51
Table 4.1.8: Four whether improper planning affects the implementation of
retirement policy in the public sector of Nigeria.
Options No of respondents Percentage (%)
SA 497 82.4
A 66 10.9
UD 40 6.6
D - -
SD - -
Total 603 100
Sources: Field work, 2011.
From the above table, 497 of our respondent representing
82.4%strong agreed, 66 representing 10.9% Agreed, 40 representing 6.6%
were undecided while 0 representing 0% disagreed 0 representing 0%
strongly disagreed. Therefore, greater, greater number of our respondents
strongly agreed.
Table 4.1.9: Whether corruption is one of the problems of the
implementation of retirement policy in Nigeria.
Option No of respondents Percentage (%) SA 364 60.4
A 116 19.2
UD 49 8.1
D 36 6.0
SD 38 6.3
Total 603 100
Sources: Field work, 2011.
52
From the above table, it can be deduced that 365 of our respondents
represent 60.4% Strongly Agreed. 116 representing 19.2% Agree. 49
representing 8.1 were undecided. 36 representing 6.0% disagreed, 38
representing 6.3% strongly disagreed. Therefore, greater number of our
respondents strongly agreed.
Table 4.1.10: for whether experts are used in the implementation of pension
and gratuity in the Nigeria Public Sector.
Options No of respondents Percentage (%)
SA 121 20.1
A 129 21.4
UD 238 39.5
D 31 5.1
SD 84 13.9
Total 603 100
Sources: Field work, 2011.
From the table above, 121 of our respondents representing 20.1%
strongly agreed, 129 representing 21.4% agreed, 238 representing 39.5%
were undecided. 31 representing 5.1% disagreed while 84 representing
13.9% strongly disagreed. Therefore, greater number of our respondents
were undecided.
53
Table 4.1.11: For whether employees of the University of Nigeria, Nsukka
are not satisfied with the introduction of the new pension scheme.
Options No of respondents Percentage (%)
SA 489 81.1
A 34 5.6
UD - -
D 51 8.4
SD 29 4.8
Total 603 100
Sources: Field work, 2011.
From the above 489 of our respondents representing 81.1% strongly
agreed, 34 representing 5.6% Agreed, 0 representing 0% were undecided 51
representing 8.4% disagree, while 29 representing 4.8% strongly disagreed.
Therefore greater number of our respondents strongly agreed.
Table 4.1.12: Whether employees and beneficiaries of the policy are not
well enlightened on the retirement policy.
Options No of respondents Percentage (%)
SA 523 86.7
A 52 8.6
UD - -
D 17 2.8
SD 11 1.8
Total 603 100
Sources: Field work, 2011.
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From the above table, 523 of our respondents representing 86.7%
strongly agreed, 52 representing 8.6% agreed, 0 representing 0% were
undecided, 17 representing 2.8% disagreed, while 11 representing 1.8%
strongly disagreed.
Therefore greater number of our respondents strongly agreed.
Table 4.1.13: For whether employees are afraid of retirement because of the
problems associated with the pension scheme.
Options No of respondents Percentage (%)
SA 499 82.7
A 37 6.1
UD 13 21
D 21 3.5
SD 33 5.5
Total 603 100
Sources: Field work, 2011.
From the table above, 499 of our respondents representing 82.7%
strongly agreed, 37 representing 6.1% agreed, 13 representing 2.1% were
undecided, 21 representing 3.5% disagreed, while 33 representing 5.5%
strongly disagreed. Therefore, greater number of our respondent strongly
agreed.
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Table 4.1.14: For whether retirees of university of Nigeria, Nsukka receive
their pension and gratuity promptly
Options No of respondents Percentage (%)
SA 18 3.0
A 49 8.1
UD 121 20.1
D 137 22.7
SD 278 46.1
Total 603 100
Source: Field work, 2011.
From the table above, 18 of our respondent representing 3.0%
strongly agreed, 49 representing 8.1% agreed, 121 representing 20.1% were
undecided, 137 representing 46.1% strongly disagreed. Therefore, greater
number of our respondents strong disagreed.
Table 4.1.15: For whether most beneficiaries of the new retirements policy
do not know all the details in the policy as it concerns the calculations of
their pension and gratuities.
Options No of respondents Percentage (%)
SA 555 92.0
A 31 5.1
UD 17 2.8
D - -
SD - -
Total 603 100
Source: Field work, 2011.
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From the table above, it can be deduced that 555 of our respondents,
representing 92.0% strongly agreed, 31 representing 5.1% agreed, 17
representing 2.8% were undecided 0, representing 0% disagreed, while 0,
representing 0% strongly disagreed. Therefore, majority of our respondents
strongly agreed.
Table 4.1.16: For whether data gathering is a major challenge facing the
Pension Reform Act 2004.
Options No of respondents Percentage (%)
SA 429 71.1
A 112 18.6
UD 27 4.5
D 13 2.1
SD 22 3.6
Total 603 100
Source: Field work, 2011.
From the table above, it can be deduced that 429 of our respondents
representing 71.1% strongly agreed, 112, representing 18.6% agreed, 27
representing 4.5% were undecided, 13 representing 2.1% disagreed, while
22 representing 3.6% strongly disagreed. Therefore, majority of our
respondents strongly agreed.
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Table 4.1.17: Whether inadequate statistics of retirees has been a cog in the
wheel of success of the new retirement policy.
Options No of respondents Percentage (%)
SA 429 71.1
A 112 18.6
UD 27 4.5
D 13 2.1
SD 22 3.6
Total 603 100
Source: Field work, 2011.
From the table above, it can be deduced that 429 of our respondents
representing 71.1% strongly agreed, 112 representing 18.6% agreed, 27
representing 4.5% were undecided, 13 representing 2.1% disagreed, while
22 representing 3.6% strongly disagreed. Therefore, majority of our
respondents strongly agreed.
Table 4.1.18: Whether the new contributory pension scheme has helped
retirees to enjoy their retirement days adequately.
Options No of respondents Percentage (%) SA 22 3.6
A 21 3.5
UD 119 19.7
D 222 36.8
SD 219 36.3
Total 603 100
Source: Field work, 2011.
58
From the table above, 22 of our respondent, representing 3.6%
strongly agreed, 21 representing 3.5% agreed, 119, 19.7% were undecided,
222 representing 36.8% disagreed, while 219 representing 36.3 strongly
disagreed. Therefore, greater number of our respondents disagreed.
Table 4.1.19: Whether retirees in the Nigeria Public Sector are most time
underpaid what is due them.
Options No of respondents Percentage (%)
SA 117 19.4
A 98 16.2
UD 303 50.2
D 52 8.6
SD 33 5.5
Total 603 100
Source: Field work, 2011.
From the above table, it can be deduced that 117 of our respondents
representing 19.4% strongly agreed, 98 representing 16.2% agreed, 303
representing 50.2% were undecided, 52 representing 8.6% disagreed, while
33 representing 5.5% strongly disagreed. Therefore, greater number of our
respondents were undecided.
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Table 4.1.20: Whether the new contributory Pension Scheme needs to be reviewed. Options No of respondents Percentage (%)
Yes 580 96.2
Total 603 100
Source: Field work, 2011.
From the table above, 580 of our respondents representing 96.2%
answered yes, while 23 representing 3.8% answered no. Therefore greater
number of our respondents answered yes.
TEST OF HYPOTHESES
Hypothesis One:
Improper planning affects the implementation of retirement policy in
the University of Nigeria, Nsukka.
Based on the responses of our respondents, where 497 representing
82.4% strongly agreed we therefore accept the hypothesis.
Hypothesis Two:
Employees of the University of Nigeria, Nsukka are not satisfied with
the introduction of the new Pension Scheme.
From the responses generated from our respondents 489 of our
respondent representing 81.1% strongly agreed, 34 representing 5.6%
agreed, 0 representing 0% were undecided, 51 representing 8.4% strongly
disagreed. Based on the responses, we therefore accept the hypothesis.
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Hypothesis three:
Data gathering challenge is one of the problems facing the proper
implementation of the pension Reforms Act 2004.
From data generated from our respondents. 429 of our respondents
representing 71.1% agreed, 27 representing 4.5% were undecided, 13
representing 2.1% disagreed, while 22 representing 3.6% strongly disagreed.
Based on the above, we therefore accept the hypothesis.
4.2 FINDINGS
Based on the responses of our respondents, we made the following
findings:
• That the administration of retirement policy in the University of Nigeria,
Nsukka is not effective and efficient.
• We also discovered that improper planning affects the implantation of
retirement policy in the public sector of Nigeria.
• Again we discovered that corruption is another problem that has been
hindering the proper implementation of retirement policy in Nigeria.
• More so, it was discovered that the beneficiaries of the policy do not even
know if the government employs experts both in the formulation and the
implementation of pension and gratuity in Nigeria.
61
• Furthermore, we discovered that employees of the University of Nigeria,
Nsukka are not satisfied with the introduction of the new pension
scheme.
• We also discovered that both employees and retirees who are the
beneficiaries of the policy are not well enlightened on the policy hence
their being ignorant of how the policy is being administered.
• We found out that potential retirees are afraid of retirement because of
the problems associated with the policy on pension and gratuity.
• We were able to establish that retirement benefits in the University of
Nigeria, Nsukka are not paid promptly and as when due.
• Also, our discovery on data gathering is that it is a major challenge facing
the proper implementation of the pension reform Act, 2004.
• We again discovered that the new contributory pension scheme has not
helped retirees to enjoy their retirement days adequately as it suppose to
be.
• Other findings made are that retirees in the Nigeria public sector are not
even aware if they are well paid or underpaid what is due them. This is
because of the lack of enlightenment of the retirees by the commission
that sees to the administration of the policy.
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• We were able to establish that almost all retirees and potential retirees are
of the view that policy should be reviewed.
4.3 DISCUSSION ON FINDINGS
The new scheme was borrowed from Chile where life expectancy is
76 to a country, Nigeria where life expectancy is 43, where majority of
people will need their pension at earlier stages of their lives to take care of
their financial needs like children’s school fees, illness and other essential
socials service which used to be taken care by government but have been
relinquished by the present ruling elite. Courtesy of neo-liberal policies of
privatization and commercialization of everything except air we breathe.
Again in country where corruption has eaten deep to public and
private sectors, it is false to think that one regulatory body like PENCON
could check fraud by PFAs. To this extent, hundreds of millions being raked
in on a monthly basis could be devoured by these private individuals
managing pension and in collaboration with PENCON officials. Moreover,
in a country where businesses are dying as a result of collapsed
infrastructure, it will not be easy for PFAs to invest these monies and may
therefore run into other cost, which may eventually collapse the scheme.
Under the new scheme, workers are to choose their own PFAs but in
reality, employers choose PFAs for workers on the one hand and PFAs have
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been complaining of non-remittance of 7.5% employers portion to them on
the other hand.
There is absolutely nothing wrong with the old pension scheme. It is
the ruling class that has rubbished its efficacy. As presently constituted, the
present ruinous capitalist ruling class cannot fix anything right in Nigeria.
Unfortunately, the labour leaders have accepted this privatized new scheme
without deeply examining what went wrong with the old scheme. This
should however not be surprising to every keen follower of their orientation
in the last period. Just like the privatization and commercialization that is a
wild wind that will blow off the neck of the poor working people at all
times. What is therefore required is a system and regime that will expend
collective resources for the benefit of all. A regime that will invest on its
people, that will invest on social services, education, health, electricity,
roads and social security for unemployed, disabled and the old people. It is
this type of regime that can make Nigeria a better place for every citizen,
old, young and pensioners.
It is an established fact that corruption which has remained the bane of
Nigeria has ravaged the average pensioner. The Nigerian ruling class has,
over the years, refused to pay pensioners as at when due. In this
circumstance, pensioners are owed between two and four years in arrears
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under the guise of paucity of funds. When they are eventually paid there had
been reported cases of pensioners dropping deed on the queen. Meanwhile
Nigeria have been raking in millions of dollars everyday from the sales of
crude oil alone. Instead of utilizing these resources to improving the
condition of the people, these monies are being stolen while collective assets
are sold at give away prices.
Sadly enough, it becomes a thing of worry that the beneficiaries of the
pension scheme no little or nothing on how whatever that is paid than is
arrived at all they know is that a certain amount has been paid to them after
passing through harrowing experiences. This becomes more worrying owing
to the fact that we are in the computer age yet government tend to pretend
that the well-being of the masses are their major interest.
Again, how does one explain the fact that government does not have
accurate data of both retirees and potential retirees. Things are being
muddled up which at the end of the day, government just would come up
with anything or figure and present. Then in the bid to prolong their dooms
day, workers in the Nigerian public sector in general and University of
Nigeria in particular falsity their age because they are all afraid of
retirement. Retirement which is suppose to be a thing of joy has turned out
65
to be a thing of sadness because an average worker dread this period as he
sees it as a death sentence.
This simple question that comes to mind is, does it mean that the
Nigeria government can never get it anything that concerns her citizen right
yet they preach the gospel of welfarism when in the real sense, what is
operational is the government of the elite class where everything is deter
mined by the elite class. Any policy that does not satisfy their interest would
never see the light of the day. And all these are done at the expense of the
masses who have always been at the receiving end.
Furthermore, programme implementation has remain a challenge to
Nigerians have been known to be good formulators of programmes, policy,
and project but have been rated zero in the area of implementation. No
programme that has been initiated in Nigeria has score high in the area of
implementation. Hence the problems associated with the implementation of
retirement policy do not appear strange to anyone in Nigeria. What would
have come as a surprise to Nigerians, is if the policy comes without
problems being attached to it by any means.
Finally, for the retirement policy to see or achieve its objective, the
government needs to review the policy ones again.
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CHAPTER FIVE SUMMARY, RECOMMENDATION, AND CONCLUSION
5.1 SUMMARY
The main purpose of this study is to examine the administration of the
retirement policy and the problems associated with its implementation in the
University of Nigeria, Nsukka. It has been stated that retirement is a
transitory stage in human existence. It is a period in life when one
disengages from active work. It is a moment in one’s life that should be
celebrated with joy and a banquet of flowers. Again it is a period in life that
everyone should look forward to. But this has not been the case with the
retirees in Nigeria, particularly the retirees of University of Nigeria, Nsukka.
The character of both the Government and the University
administrators which is shaped by Karl Marx’s theory of capital
accumulation goes a long way in impinging on the effective implement of
retirement policy. The retirement policy in the University of Nigeria,
Nsukka has with it, an attendant problem in its implementation when a
retiree is suppose to be paid his gratuity and pension which are suppose to
come within the first one or two months, or immediately in the month
following disengagement, but the reverse has always been the case. Retirees
of the University of Nigeria, Nsukka. according to reports from the pension
unit of the University and responses of our respondents are been owed 20
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months entitlement, retirement that is suppose to be joyous and tasteful turns
sour over night.
Based on the situations associated with the implementation of
retirement policy in Nigeria public sector, this research was done by
administering questionnaires on the entire staff of the University to seek
their view on the retirement policy and how is being administered in Nigeria
and in the University. Their responses clearly revealed that the
implementation of retirement benefits has become a nightmare that is being
dread by all and that they are not been properly enlightened on the details of
the New Pension Scheme. Hence they are left in the dark.
5.2 RECOMMENDATIONS
In the new contributory pension scheme, workers of University of
Nigeria, Nsukka makes some contribution towards their retirement, yet are
not being paid as should when retired. This is because, as a result of the
embezzlement of pension funds right from the federal level to the state level
and then to the University by those who are directly or indirectly responsible
for the payment of pension. This clearly explain the Marxian theory of
primitive accumulation of capital in which the powerful few who own and
control the major means of production use both their economic and political
power to accumulate wealth to their own use against the rest of the society.
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The capitalist system, in which Nigeria was forced into as a result of the
nature of production and consumption prevalent in the global system, is
basically characterized by continuous struggle, struggle between the haves
and have not. And it is a struggle that leads to the overthrow of the dominant
class by the dominated class of each epoch, thereby, enabling the oppressed
achieve their desires. As the saying goes, there is no victory without a war.
So also there can be no success without a struggle. Hence the agonies of the
retirees of today, most especially, those of the University of Nigeria, Nsukka
can be brought to a minimal or to an abrupt end and if both the retirees and
potential retirees puts into consideration the following recommendations.
• The retirees of University of Nigeria, Nsukka must come together and
form organized and unified group with articulated interest and elect one
who is very much recognized in terms of the level of education attained
and who highly influential and also one who has the knowledge of what
retirement is all about. The person must be a fellow retiree free from
corruption and willing to represent the interest of the pensioners.
• The retirees when organized must put up a struggle against the
government and the administrator. It must not necessarily be a violent
struggle but a non-violent one that will enable them agitate for their
rights
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• The retirees should form a group or committee among themselves that
will monitor right from Abuja, the federal Government allocations to the
University through NICON, the amount being distributed usually by
NICON to the University so as to know where and when the
embezzlement occurs.
• Government should as a matter of urgency, constitute a committee that
will see to the review of the policy and re-address salient areas of the
scheme.
• Potential and active retirees must be enlightened in order to know all that
pension entails.
5.3 CONCLUSION
The research has revealed that the administration of retirement policy
in Nigeria public sector and University of Nigeria in particular has with it, a
lot of implementation challenges. Ranging from corrupt practices on the part
of policy implementers who engage in reducing the benefits accruable to
retirees, and delay in the payment of the benefits of retirees. The income of
retirees barely comes, and when it does, it is reduced that it hardly meets
their basic needs in relation to the economic situation of the country.
Also, retirees and potential retirees live in palpable fear and are
ignorant of how what is payable to them are arrived at. This is as a result of
70
lack of enlightenment on the part of government and it is believed that the
reason for this anomaly is to create room for government officials to find a
loophole of tampering with the benefits of retirees. Based on this, retirees
dread the days of retirement as it draws near and are willing to do anything
to extend their days in active service.
However, for all these to be repositioned and the objective of the
policy to be achieved, the policy needs urgent review and the committees
will be made of government representatives, retirees, representatives private
sector representative, and as well as PFAs representatives.
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