As someone is about to retire, they need to show certain documents to their PFA (Pension Fund Administratoe). The PFA shall request a retiree or legal beneficiary to provide for sighting, originals of all documents required to process benefits payment. The PFA shall also keep photocopies of the documents in the mandate file of the RSA holder.

Where the RSA holder is incapacitated/deceased/missing, the PFA shall request
the applicant/legal beneficiary(ies) to provide valid means of identification, which
shall be any of the following:
(i) Drivers’ License
(ii) International Passport
(iii) National Identity slip; or
(iv) True certified copy of any of any of i -iii duly stamped by Notary Public

Mandatory Retirement

The RSA holder shall submit the following documents:
(a) The official Notice/Acceptance of Retirement from his/her employer.
(b) Last three (3) pay slips or any other evidence of total annual emolument.
(c) Enrolment slip (for employees of FGN Treasury-Funded MDAs).
(d) Any other relevant documents as may be specified from time to time by the
Commission.

Compulsory Retirement in Accordance with Terms and Conditions of
Employment

(a) The Notice/Acceptance of Retirement from employer.
(b) Last three (3) pay slips or any other evidence of total annual emolument.
(c) Any document confirming that retirement is in accordance with terms and
conditions of employment such as Letter of Employment, Condition of
Service, or Staff Hand Book.

(d) Any other relevant document as may be specified from time to time by the
Commission.

Retirement on Medical Grounds

An employee retiring due to mental or physical incapacitation shall be considered
to be retiring on medical grounds. The retiree shall provide the following
documents:
(a) Medical Certificate certifying that he/she can no longer continue with the
employment due to incapacitation. The certificate shall be issued by
qualified physician or a properly constituted Medical Board.
(b) Where the employee is not in a position to submit the medical certificate in
person, his representative/ NoK shall do so on his/her behalf.
(c) The letter of notification/acceptance of retirement issued by his/her employer
also confirming that the retirement is on medical ground.
(d) Last three (3) pay slips or any other evidence of total annual emolument or
any evidence of total annual remuneration.
(e) Enrolment slip (for employees of FGN Treasury-Funded MDAs).

Process:
(a) Where an RSA holder is physically/mentally incapacitated and is unable to
process and manage his/her retirement benefits, a Court shall appoint a
Special Guardian to do so on his/her behalf. In the absence of a Court Order
an Affidavit would suffice from a Court of Competent Jurisdiction.
(b) The Special Guardian in (a) above shall provide valid means of identification
and the certified true copy of the appointment letter as a guardian to
administer the RSA balance of the affected retiree.
(c) The Special Guardian shall provide details of his/her bank account for the
purpose of the benefit payment.
(d) Where an employee is physically incapacitated at retirement and unable to
complete the documentation requirements with the PFA, the employee’s
Thumbprint shall be affixed on the relevant document(s) with an appropriate
Jurat executed in the presence of and authenticated by a Notary Public, any
Court, Judge or Magistrate.

(e) Where the intending retiree has no hands/limbs, the PFA shall take a fulllength photograph of the retiree, clearly capturing the incapacitated
hands/limbs and endorsed by the Heads of Benefits and Compliance.
(f) Any employee below the age of 50 years who retires on medical ground may
obtain a re-certification of his/her fitness by a qualified Medical Personnel
and may re-join the CPS upon securing another employment. For a retiree
on PW, such re-entry automatically suspends the periodic pension
payments and restarts contributions into the RSA. The PFA shall unitise the
total RSA balance of the affected retiree and move it from the retiree’s fund
to the default fund appropriate to his/her age subject to the Commission’s
approval.
(g) Without prejudice to (f) above, contributions made by retirees on RLA shall
be treated in line with the Revised Regulation on Retiree Life Annuity.
(h) Any other relevant document may be specified from time to time by the
Commission.

Retirement as a result of death

The legal beneficiary(ies) of the deceased person shall submit the following
documents to the deceased’s PFA:
(a) Completed Death Notification form (Appendix 2).
(b) Any of the following legal documents:
(i) Letters of Administration.
(ii) Will admitted to Probate.
(iii)Order from a Court of Competent Jurisdiction
(c) Signature verification letter issued by the Banker to the Legal
Beneficiary(ies)/Estate of the deceased.
(d) Evidence of Death, which shall be either:
(ii) Certificate of death issued by National Population Commission
(where death occurs at home), and any one of the following:
 Burial Warrant issued by a Local Government Council
 Evidence of Death/Burial issued by an Islamic Community
Head or Judge of a Sharia Court

 Evidence of death issued by a leader of a registered Church
 Copy of obituary poster (if any).
or
(iii) Certificate of Cause of Death issued by the hospital (where death
occurs in hospital)
or
(iv) Police Report (if the death does not occur from a natural cause
(e) A letter from the employer confirming the employee’s death, where the RSA
holder dies in service.
(f) Any other relevant document as may be specified from time to time by the
Commission.

Missing Persons

The NOK/legal beneficiary(ies) shall submit the following documents to the missing
person’s PFA:
(a) Completed Missing Person Notification Form. (See Appendix 2)
(b) A police report confirming that the person has been missing with effect from the reported date, the circumstance of the disappearance and the person not found after 12 months.
(c) Letter from the employer (if in employment at the time of disappearance)
confirming that the employee was reported missing. The letter shall bear the
passport photograph of the missing person.
(d) Newspaper publication announcing the disappearance of the person with his/her photograph.
(e) Any other relevant document as may be specified from time to time by the
Commission.
Where the decision of the BoI reasonably presumes the missing person dead, the PFA shall give a copy of the report of BoI to the NOK/legal beneficiary(ies) and request them to submit any one of the documents mentioned in 3.4(b) and (d) above.

Temporary loss of Employment

The RSA holder shall submit the following:
(a) Letter of acceptance of resignation or disengagement issued by the
employer.
(b) Where the employer fails/refuses to accept the resignation letter from the
employee, the PFA shall write the employer confirming the employee’s
resignation and ensure that an acknowledgement copy is kept as proof of
receipt.
(c) Where the employer fails to respond to the PFA’s inquiry in (b) above within
30 days, the employer’s refusal is taken as acceptance of the employee’s
resignation for the purpose of benefits payment.
(d) A formal request for withdrawal of 25% of RSA balance.
(e) Any other relevant document as may be specified from time to time by the
Commission.