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The short answer
If your employer deducts pension but does not remit it, check your RSA statement to confirm the gap, ask HR for remittance schedules, raise it with your PFA, and then complain to PenCom, which can recover unpaid contributions through recovery agents and take legal action. The Pension Reform Act 2014 requires remittance within seven working days of paying salary, PenCom applies a penalty of at least 2% for late remittance, and persistent defaulters can face criminal proceedings.
A pension deduction on your payslip every month and a flat balance on your RSA statement is one of the most common workplace complaints in Nigeria. It matters because the money is yours: part of it came out of your pay, and the rest is a legal obligation on your employer. Here is the order in which to act.
What the law requires of your employer
- Contribution: at least 18% of monthly emoluments, 10% from the employer and 8% from the employee, under section 4(1) of the Pension Reform Act 2014. PenCom's 2023 FAQ adds that an employer may bear the whole amount.
- Timing: remittance within seven working days of the date salary is paid, under section 11(6).
- Penalty: an employer that fails to deduct or remit must make the remittance and pay a penalty set by PenCom (section 11(6)); PenCom's FAQ puts the late remittance penalty at not less than 2%, paid into the affected RSAs.
- Persistent default: section 105 allows criminal proceedings, brought by PenCom with the Attorney General's fiat, according to a summary of the Act.
- Opening an RSA: PenCom's FAQ says the employer must open an RSA for you if you have not done so within six months of starting.
Steps
1. Confirm the gap
Get a full statement from your PFA and compare it with your payslips month by month. Note each missing or short month, the amount expected and the amount received. Our guide to checking remittance history shows how to read the statement.
2. Ask HR or payroll, in writing
Ask for the remittance schedules for the missing months. A schedule shows the date, amount and PFA each contribution was sent to. Sometimes the money was sent to the wrong PFA or under the wrong PIN, which your PFA can trace. Keep the request and the reply.
3. Raise it with your PFA
Give your PFA the list of gaps and any schedules HR provided. The PFA can confirm whether anything was received and can contact the employer. Ask for a reference number.
4. Complain to PenCom
PenCom's 2023 FAQ says employees whose employer has not remitted should complain directly to the Commission, giving the employer's name and address, and that complaints are handled confidentially. PenCom uses recovery agents to recover outstanding contributions and, if that fails, takes legal action. Use the complaints link on PenCom's website or write to the address on its site. Our guide to complaining to PenCom covers what to include.
Worked example: what you may be owed
Example only. Tunde's pensionable emoluments are ₦200,000 a month and nothing has reached his RSA for eight months. The minimum due is 18% x ₦200,000 = ₦36,000 a month, so ₦288,000 over eight months (₦36,000 x 8): ₦128,000 deducted from his pay (₦16,000 x 8) and ₦160,000 owed by the employer (₦20,000 x 8). A penalty of at least 2% would be added on top under PenCom's rules, which set how it is calculated.
If you have left the job, or the company has closed
Leaving does not end the employer's obligation for the months you worked there. File the complaint with PenCom with your employment dates, payslips and any letters. If the company has closed or is in liquidation, say so in the complaint; recovery may take longer. Keep copies of every payslip and your employment letter, since these are your evidence, along with any letter confirming your exit date.
Protecting yourself while you still work there
- Check your statement every quarter, so gaps are caught within months, not years.
- Keep every payslip in a folder or as PDFs; they are the main evidence of deductions.
- Raise questions with HR in writing, politely and with dates, so there is a record.
- If colleagues have the same gap, a joint written request to HR is often answered faster, and PenCom can deal with several complaints about one employer together.
- Do not agree to stop pension deductions in exchange for higher take-home pay; the 18% minimum is set by law for covered employers.
If your employer has fewer than three staff, the Contributory Pension Scheme may not apply to it, according to PenCom's FAQ, and the remedy may be to open a micro pension account yourself; see micro pension for the self-employed.
What to check first
- Statement
- Full history from your PFA, not just the latest quarter
- Payslips
- Every month in question, showing the pension deduction
- Employer details
- Registered name and address, as PenCom asks for them
- Your PIN and PFA
- Confirm HR is using the right ones
- Timeline
- Dates of each request and reply
Pension contributions may also affect your tax position; see pension contributions and PAYE relief.
Questions people ask
What can I do if my employer is not remitting my pension?
Confirm the gap on your RSA statement, ask HR for remittance schedules, raise it with your PFA, then complain to PenCom, which can recover contributions through recovery agents and legal action.
Can I report my employer to PenCom anonymously?
PenCom's 2023 FAQ says complaints about non-remittance are handled confidentially. You will still need to give the employer's name and address.
What is the penalty for not remitting pension in Nigeria?
The employer must pay the outstanding contributions plus a penalty, which PenCom's FAQ puts at not less than 2%. Persistent defaulters can face criminal proceedings under section 105 of the Act.
My company deducts pension but my RSA is empty, what do I do?
Ask HR which PFA and PIN it remits to; the money may be going to the wrong account. If it was never sent, take the steps above and complain to PenCom.
Sources
- Highlights of the Pension Reform Act (PRA) 2014, Standard Bank Community · accessed Oct 2026
- Frequently Asked Questions 2023, National Pension Commission · accessed Oct 2026
- National Pension Commission home page (operators by category, complaints) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.