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Writer's pictureDamilola Agubata

Contributory Pension Scheme (CPS) and Defined Benefits Scheme (DBS) – All You Need to Know

The Pension System in Nigeria is divided into two: the Defined Benefits Scheme (DBS) and the Contributory Pension Scheme (CPS).





There are major differences between both schemes. The National Pension Commission (PenCom) released a pictorial publication on these differences. Hence, this article is to point them out based on Administration, Coverage, Funding, Pension Accounts and Insurance.


Which Body Administers the DBS?


The Defined Benefits Scheme (DBS) under PenCom is administered by a federal government agency known as Pension Transitional Arrangement Directorate (PTAD).


Who Administers the CPS?


Conversely, the pension fund assets under the Contributory Pension Scheme (CPS) are privately managed by Pension Fund Administrators (PFAs) and kept in custody by Pension Fund Custodians (PFCs). The PFAs and PFCs are private pension operators licensed by the National Pension Commission (PenCom).


Who does DBS Cover?


The DBS covers pensioners existing prior to the Pension Reform Act 2004 and employees exempted from the Contributory Pension Scheme.


Who does CPS Cover?


The CPS covers:


  • Public servants working for the Federal government of Nigeria

  • Public servants working for the Federal Capital Territory, Abuja

  • Public servants working for each of the 36 states of Nigeria

  • Public servants working for all the Local Government Councils in Nigeria

  • Employees of private sector organisations in Nigeria. Where there are three or more employees, they are mandatorily required to contribute while other employees and those in the informal sector are encouraged to contribute voluntarily.


Funding for DBS


Funding for Pension Transitional Arrangement Directorate (PTAD) comes from the budgetary provisions by the Federal Government of Nigeria.


Oak Pensions is a licensed Pension Fund Administrator (PFA) that manages pension fund assets. To transfer your pension funds to Oak Pensions, send an email to info@oakpensions.com or call the Marketing Manager on 09087448661.



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