CROSS RIVER – PARASTATALS PENSIONS LAW
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LAWS OF CROSS RIVER STATE
CHAPTER P1
PARASTATALS PENSIONS LAW
ARRANGEMENT OF SECTIONS
PART I
General
SECTION
- Computation of pension and gratuity.
- Pension, etc., to be charged on revenue of Cross River State.
- Circumstances in which pension and gratuity may be granted, etc.
- Statutory age of retirement.
- Pension and gratuity where officer dies in service.
- Pension and gratuity where officer is killed in the course of duty.
- Pension and gratuity on abolition of office.
- Incapacity pension where not otherwise eligible.
- Retrospective award of pension.
PART II
Miscellaneous
- Pension and gratuity to survivors of missing officers.
- Pension to next-of-kin on death of officer.
12.
- Contract or temporary appointment immediately followed by permanent appointment.
- Service not reckonable as pensionable service.
- Pension rights preserved in certain cases.
- Transfer value for pension purposes in certain cases.
- Service of transferred person to be continuous service for pension purposes.
- Pension and gratuity not assignable.
- Payment of public claims out of pension or gratuity.
- Delegation of powers.
- Notice of intention to retire or withdraw from service.
- Regulations.
- Interpretation.
- Repeal.
- Short title.
SCHEDULES
SCHEDULE 1
Computation of Retirement benefits
SCHEDULE 2
SCHEDULE 3
Organisations declared Public Service under this Law
CHAPTER P1
PARASTATALS PENSIONS LAW
A Law to make provision for a Pension Scheme for Parastatals in Cross River State and for matters connected therewith.
(13th September, 2002)
[Commencement]
PART I
General
- Computation of pension and gratuity
(1) Subject to the provisions of this Law, any pension or gratuity granted hereunder to any person on his retirement from the Public Service of the State shall be computed on the final pay of the person entitled thereto and in accordance with the provisions of Schedule 1 to this Law.
(2) In the computation of pensionable service and qualifying service for the purposes of this Law—
(a) where an officer served in any of the armed forces of the Federation during the period between 27th May, 1967 and 15th January, 1970—
(i) each completed year of war service shall count as two years;
(ii) a period of war service exceeding four months and not included in a complete year shall count as one year; and
(iii) a period of war service not exceeding four months and not included in a complete year or in a period of the kind mentioned in subparagraph (ii) above shall count as six months;
(b) any period of service (other than war service) over six months and not included in a complete year shall, for the purposes of Schedule 1 to the Law as relates to officers entitled to a pension count as one year.
(3) Pension and gratuity already awarded under the provisions of any other enactment relating to pension and gratuity may be calculated in order to take account of subsection (2) above.
- Pension, etc., to be charged on revenue of Cross River State
There shall be charged on and paid out of the Consolidated Revenue Fund of the State such sums of money as may from time to time be granted by the State Government by way of pension and gratuity in accordance with this Law.
- Circumstances in which pension and gratuity may be granted, etc.
(1) No pension or gratuity shall be granted under this Law to any officer except on his retirement from the public service in any of the following circumstances, that is—
(a) on voluntary retirement after qualifying service of ten years up to 31st March, 1977 and fifteen years as from 1st April, 1977;
(b) on compulsory retirement under the provisions of section 4 of this Law;
(c) on compulsory retirement or the purpose of facilitating improvements in the organization of the officer’s department or ministry so that greater efficiency or economy may be effected;
(d) on the advice of a properly constituted medical Board certifying that the officer is no longer mentally or physically capable of carrying out the functions of his office;
(e) on total or permanent disablement while in the service;
(f) on the abolition of his office under section 7 of this Law;
(g) if he is required by the Head of Service to retire on the ground that the officer’s retirement is in the public interest;
(h) to take up appointment in a Local Government or as a member or head thereof with the prior consent of the Head of Service, if the Head of Service is satisfied that such retirement is in public interest.
(2) Where an officer retires after 1st April, 1977 pursuant to subsection (1) above—
(a) if he has completed 10 years but not up to 15 years’ service, he shall be entitled only to a gratuity;
(b) if he has served for not less than 15 years, he shall be entitled to pension in addition to a gratuity.
(3) For the avoidance of doubt—
(a) where any person who had served for 5 years but less than 10 years had withdrawn from the public service between 1st April, 1974 and 31st March 1977, he shall be entitled to a gratuity of one year’s salary based on his last pay;
(b) where any person who had served for 10 years but less than 15 years had retired voluntarily from the public service between 1st April, 1974 and 31st March, 1977, he shall be paid in addition to gratuity, a pension at the rate stipulated in Table A in Schedule 1 to this Law.
(4) Where an officer mentioned in subsection (2) of this section is required to retire, he shall immediately become entitled to his pension notwithstanding that he has not attained the age of 45 years.
(5) Any pension or gratuity granted under this Law to any officer retiring after 31st March, 1977 shall be computed at the rate set out in the applicable column of Table B in Schedule 1 to this Law.
(6) Except as otherwise provided in this Law, the payment of pension to any officer qualified to receive a pension under this Law shall not commence until such officer has attained the age of 45 years.
- Statutory age of retirement
(1) Every officer shall retire upon attaining the age of 60 years, so however that for officers retiring on or before 31st March, 1977, the compulsory retiring age shall be 55 years.
(2) The Head of Service may require an officer to retire from the service at any time after he has attained the age of 45 years subject to three months’ notice in writing of such requirement being given.
- Pension and gratuity where officer dies in service
(1) Where an officer dies in the service after the completion of the minimum period of qualifying service, there shall be paid to his legal personal representative or to any person designated by him during his lifetime as his survivor—
(a) up to 31st March, 1978, a gratuity equal to his one year’s salary and if he is qualified for a pension, one years’ salary plus appropriate pension as if he had retired at the date of his death; and
(b) as from 1st April, 1978 such pension and gratuity as would have been payable to him if he had retired at the date of his death; but where an officer dies before completing the minimum qualifying period of 10 years, his legal representative or survivor shall be paid his one year’s salary as death gratuity.
(2) Any pension payable under subsection (1) above shall be paid for a period expiring at the end of five years after the death of the officer but it shall be lawful for the total to be paid forthwith.
- Pension and gratuity where officer is killed in the course of duty
(1) Without prejudice to subsection (5) below, where an officer dies in the course of his official duty and without his own fault, there shall be paid to his next-of-kin or designated survivors gratuity to which the officer would have been entitled at the date of his death.
(2) In addition to the gratuity payable under subsection (1) above, there shall be granted—
(a) if the deceased officer leaves a widow, a pension to her for life while unmarried and of good character, at a rate not exceeding one-third of the deceased officer’s accrued pension at the date of his death; or
(b) if the deceased officer leaves a widow to whom a pension is granted under paragraph (a) of this subsection and a child or children, a pension in respect of each child, until such child attains the age of 18 years, of an amount not exceeding one-ninth of the deceased officer’s last pay, but where the deceased leaves only one child that child shall be entitled to two-thirds of the deceased officer’s accrued pension until he attains the age of 18 years; or
(c) if the deceased officer leaves a child or children and a widow to whom a pension is granted under paragraph (a) of this subsection and the widow subsequently dies, a pension in respect of each child as from the date of the death of the widow until such child attains the age of 18 years, of one-sixth of the accrued pension of the deceased officer:
Provided that—
(i) a pension shall not be payable under this subsection at any time in respect of more than six children;
(ii) a pension granted to a female child under this section shall cease upon the marriage of such child under the age of 18 years;
(iii) where a deceased officer leaves more than one widow, the Head of Service may grant a pension to one or more of such widows not exceeding in the aggregate the total value of the pension which might be granted to a sole widow under the preceding provisions of this subsection.
(3) For the purpose of this section, the word “child” includes—
(a) a posthumous child;
(b) a child born out of wedlock; and
(c) a step-child or a child adopted in a manner recognised by Law (including customary or Moslem Law), before the death of the officer and where such child is designated a survivor as stipulated under this Law.
(4) Where the deceased officer does not qualify for a pension by reason of the length of his service, his dependants shall be entitled to a pro rata pension calculated at the rate of 2 percent per annum of pensionable service based on the deceased officer’s final pay.
- Pension and gratuity on abolition of office
(1) Where as a result of a reorganisation in a department, ministry or commission, it becomes necessary to abolish an office and the holder of such office cannot be transferred to another office, the Head of Service, the State Civil Service Commission, the Teaching Service Commission, or the Judicial Service Commission as the case may be may require such officer to retire on three months’ notice of such requirement being given to him.
(2) Where an officer retires under the provisions of subsection (1) of this section, he shall in addition to the appropriate pension under the relevant Table in Schedule 1 be settled to 10 percent of his pension and gratuity as compensation for premature retirement; so however that his total award shall not exceed 70 percent of final pay as pension and 300 percent of his final pay as gratuity.
(3) Where an officer who is required to retire in pursuance of subsection (1) of this section has not completed the minimum period qualifying him for a gratuity or pension, the Head of Service may grant him a gratuity equal to the officer’s final year’s salary.
- Incapacity pension where not otherwise eligible
(1) Where an officer who is incapacitated in the course of his official duties has not completed the minimum qualifying service and is not on the termination of his service eligible for a pension under the Law, the Head of Service may, in lieu of the gratuity stipulated in the relevant Table in Schedule 1, grant to such officer in addition to injury pension stipulated in Table C in the said Schedule a pension calculated at the rate of 2 percent of the officer’s accrued pension from the date of the officer’s retirement.
(2) The provisions of this Part of this Law shall not apply to any officer who by reason of the injury is entitled to compensation under the Workmen’s Compensation Act.
- Retrospective award of pension
Any award of pension or gratuity under this Law to an incapacitated officer may be made retrospectively, so however that no such award shall be made to take effect before the termination of his service.
PART II
Miscellaneous
- Pension and gratuity to survivors of missing officers
Notwithstanding anything to the contrary in any other Law, where an officer is missing and is not found within a period of one year and a board of inquiry set up by the Head of Service concludes that it is reasonable to presume that he has died, the Head of Service may pay to the officer’s next-of-kin or designated survivors a pension or gratuity in accordance with section 5 of this Law.
- Pension to next-of-kin on death of officer
Where an officer dies within five years after retirement, his next-of-kin or designated survivors shall continue to be paid, for a period expiring at the end of five years from the date of his retirement, the same pension which the deceased officer was receiving prior to his death but if the next-of-kin or designated survivor so elects, the balance of the officer’s pension at his death may be paid forthwith to the said next-of-kin or designated survivor.
- (1) Except as otherwise provided in this Law, only continuous service shall be taken into account as qualifying service, so however that any break in service caused by a temporary suspension from employment not arising from misconduct may be disregarded for the purpose of the calculation of qualifying service under this Law.
- Contract or temporary appointment immediately followed by permanent appointment
(1) Where an officer holding an unestablished temporary or contract appointment transfers to a permanent one, the period during which he was on such unestablished, temporary or contract appointment shall count in full as qualifying service but—
(a) any allowance or extra pay in the form of contract addition to salary or contract gratuity which was granted to him while holding such temporary or contract appointment shall be refunded by him in full as a condition to the application to the officer of this subsection; and
(b) in calculating a pension or gratuity granted in accordance with the provisions of this section, no account shall be taken of any period during which the officer was not in service.
(2) Where an officer who retires or is required to retire from any public service other than on grounds of ill-health or on the abolition of his office, is qualified for the award of pension, he shall not be eligible for re-engagement on pensionable terms in any public office in the Federation, but he may be re-engaged on contract or temporary basis and any pension already earned shall not be reduced but no contract addition or contract gratuity may be payable to him.
- Service not reckonable as pensionable service
In the computation of qualifying service, no period during which an officer was less than 15 years of age or was absent from duty on leave without pay shall be taken into account unless such absence was for the purpose of undergoing a course of study or the absence was on account of such other purpose as the Head of Service may permit.
- Pension rights preserved in certain cases
(1) Where an officer in pensionable service transfers from one public service to another of a State or voluntary agency service within the Federation, or vice versa he shall in respect of his service in each of the public services concerned be entitled to pension or gratuity apportioned among the various public services concerned in such proportion as corresponds with the duration of his service in each of the respective public services concerned, so however that—
(a) the Federal Government shall bear responsibility for any portion of his service rendered to a State public service or a voluntary agency service up to 31st March, 1976;
(b) in the case of a non-Nigerian officer apportionment shall be based on the statement of aggregate pensionable emoluments.
(2) In addition to any declaration made under any other enactment, service in any of the organisations listed in Schedule 2 to this Law is hereby declared to be public service for the purpose of calculating qualifying service under this Law.
- Transfer value for pension purposes in certain cases
Notwithstanding the provisions of section 15 of this Law where an officer is transferred to a public service in circumstance that the officer may be entitled on retirement to a pension based on his final pay, the Head of Service may agree with the establishment concerned for the payment of a lump sum in satisfaction of the liability of the public service in respect of the length of service of the officer at the time of his transfer and if the lump sum is accepted by the establishment concerned, the amount shall be treated as the transfer value of the officer in respect of his right to the pension.
- Service of transferred person to be continuous service for pension purposes
(1) Where a person serving in any capacity with the Armed Forces of the federation is transferred from the armed forces to the public service of the State, the service of the person in the Armed Forces of the federation shall be continuous service for the purpose of this Law and any pension payable hereunder, and a pension shall, in proper cases, be payable to such person, so however that the Federal Government shall bear responsibility for the portion of his service rendered to the Armed Forces.
(2) Where a person serving in any capacity with the public service of the State without formal transfer joined the Armed Forces of the Federation at any time between 27th July, 1967 and 10th January, 1970, he shall be deemed, if not more than 3 months had elapsed between the cessation of his public service and the commencement of his military service—
(a) to have been on leave from the public service for that period on full pay;
(b) to have held the last substantive post held by him in that office prior to his service in the armed forces; and
(c) to have been transferred to the armed forces on the date he assumed duty in the armed forces.
- Pension and gratuity not assignable
A pension or gratuity granted under this Law shall not be assignable or transferred or liable to be withheld, attached, sequestrated or levied upon for or in respect of any debt or claim whatsoever except for the purpose of satisfying—
(a) a debt due to the Government; or
(b) an order of any court for the payment of periodical sums of money towards the maintenance of the wife or former wife or minor child of the officer to whom the pension or gratuity has been granted.
- Payment of public claims out of pension or gratuity
Where the Head of Service is satisfied that—
(a) a sum is due to the State Government from a person to whom a pension or gratuity may or has been awarded under this Law; or
(b) an over-payment on account of any such pension or gratuity has been made to any such person by the State Government, the Head of Service may authorise the deduction from the pension or gratuity in respect of that sum or over-payment of such amount, at such times as he may think fit; and the amounts so deducted shall be applied in or towards paying or repaying that sum or over-payment.
- Delegation of powers
(1) The Head of Service may by order published in the Gazette delegate to another person or authority all or any of his powers under this Law.
(2) The delegation of a power under subsection (1) of this section shall not prevent the Head of Service from continuing to exercise that power if he thinks fit.
(3) The delegation of powers under this section shall not extend to the power to make regulations under this Law.
- Notice of intention to retire or withdraw from service
(1) An officer who wishes to retire from the service after serving for 15 years or more shall give the Head of Service three month’s notice of his intention to do so or he shall pay three months’ salary in lieu of such notice.
(2) An officer who wishes to withdraw from the service after serving for not less than ten years but not up to fifteen years shall give the Head of Service one month’s notice in lieu of such notice.
- Regulations
(1) The Head of Service may, with the approval of the State Executive Council, by regulations, make provisions generally for carrying into effect the provisions of the Law and may in particular, but without prejudice to the generality of the foregoing, by regulation or otherwise amend the Schedule to this Law.
(2) Whenever the Head of Service is satisfied that it is equitable that any regulation made under this section should have retrospective effect in order to confer a benefit upon or remove a disability attaching to any person, that regulation may be given retrospective effect for that purpose.
- Interpretation
In this Law unless the context otherwise requires—
“Armed Forces of the Federation” or “Armed Forces” means the Nigerian Army, the Nigerian Navy and the Nigerian Air Force;
“final pay” in respect of an office whose appointment has terminated, means the amount payable to him for a month (of if he was on a daily rate of pay for thirty-one days) multiplied by 12 in respect of the last substantive rank held by him, immediately before the end of his service;
“Head of Service” means the Head of Service of the State;
“Medical Board” means any Medical Board appointed by the Head of Service or by any other person pursuant to a delegation of power under section 20 of this Law;
“next-of-kin” means those persons whose names are furnished by the deceased officer on his Record of Service kept in the records office of the Department of Establishment or furnished by him in writing at any time to that Department before his death;
“officer” means a person employed in the established grades of the public service but does not include officers on temporary or contract appointment;
“pensionable emoluments” in respect of an officer means the salary attached to the last substantive rank held by the officer and does not include any allowances;
“pensionable service” means service in an established post in the public service or any approved service which may be taken into account in computing an officer’s pension under this Law;
“public service” or “service” means service under any Government in the Federation in a civil capacity or such other service in any organisation specified in Schedule 2 to the Pensions Act 1979 and Schedule 3 to this Law or such other organisation as may from time to time be determined to be public service by order of the Head of Service of the Federation, or of the State or any Government in the Federation for the purpose of this Law and service under any superannuation scheme in respect of which there is a reciprocal arrangement for the acceptance of service as qualifying service under this Law or any regulation made there-under;
“qualifying service” means service in the public service or any approval service which may be taken into account in determining whether an officer is eligible by length of service for a pension or gratuity;
“retirement” means cession or service after an officer has served for a period of not less than 10 years until 31st March, 1997 or thereafter for a period of not less than 15 years being periods respectively appointed as qualifying an officer for a pension and gratuity;
“State” means the Cross River State of Nigeria;
“survivor” or “designated survivor” in relation to a deceased officer means those persons whose names are furnished by the officer on his Record of Service kept in the records office of the Department of Establishments or later supplied in writing to that Department by the deceased officer at any time before his death;
“termination” in relation to an officer’s service means termination of service by retirement or withdrawal;
“transfer value” means the amount paid and accepted in discharge of pension liability in respect of an officer at the time of his transfer to an approved service;
“war service” means any or all of the following, that is—
(a) service in the armed forces after 27th May, 1967 and ending immediately before 16th January, 1970;
(b) service in connection with internal security operations, that is, all operations in aid of civil authority in the maintenance of law and order;
(c) any other service as may be so declared from time to time by the Federal Government;
“withdrawal” means cessation of service after an officer has served for a minimum of 10 years but less than 15 years (or 5 years but less than 10 years until 31st March, 1977) and qualifying the offer only for gratuity.
- Repeal
The Pensions Law Cap. 80 and Pensions Law 1987, are hereby repealed.
- Short title
This Law may be cited as the Parastatals Pensions Law.
SCHEDULES
SCHEDULE 1
Computation of retirement benefits
Table A
[Section 3 (3) (b).]
FORMULA FOR CALCULATION OF PENSIONS AND GRATUITY IN RESPECT OF RETIREMENT BETWEEN 1ST APRIL, 1974 AND 31ST MARCH, 1977
| Years of service | Gratuity as percentage of final pay
|
Pension as percentage of final pay |
| 10
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 and above
|
100%
110% 120% 130% 140% 150% 160% 170% 180% 200% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300% |
30%
32% 34% 36% 38% 40% 42% 44% 46% 48% 50% 52% 54% 56% 58% 60% 62% 64% 66% 68% 70 |
Table B
[Section 3 (5).]
FORMULA FOR CALCULATION OF PENSIONS AND GRATUITY IN RESPECT OF RETIREMENT BETWEEN 1ST APRIL, 1974 AND 31ST MARCH, 1977
| Years of service | Gratuity as percentage of final pay
|
Pension as percentage of final pay
|
| 10
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35
|
100%
110% 120% 130% 140% 100% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300%
|
–
– – – – 30% 32% 34% 36% 38% 40% 42% 44% 46% 48% 50% 52% 54% 56% 58% 60% 62% 64% 66% 68% 70% |
Table C
[Section 3 (5).]
FORMULA FOR CALCULATION OF PENSIONS AND GRATUITY IN RESPECT OF RETIREMENT BETWEEN 1ST APRIL, 1974 AND 31ST MAY, 1992
| Years of service | Gratuity as percentage of
final pay
|
Pension as percentage of
final pay |
| 10
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 33 34 35 |
100%
110% 120% 130% 140% 100% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300% |
–
– – – – 30% 32% 34% 36% 38% 40% 42% 44% 46% 48% 50% 52% 54% 56% 58% 60% 62% 64% 66% 68% 70% |
Table D
[Section 8 (1).]
INCAPACITY PENSION PAYABLE
| Category | Degree of Incapacitation | Incapacity Pension Payable |
| A
B C |
Not less than 70%
50% to 69% 30% to 49% |
30% of final pay at date of injury
15% of final pay at date of injury 10% of final pay at date of injury
|
SCHEDULE 2
Pension 1979 No. 102 Annex A
A 791
FORMULA FOR CALCULATION OF PENSION AND GRATUITY BASED ON PERCENTAGE OF FINAL TOTAL EMOLUMENT IN RESPECT OF RETIREMENT FROM 1ST JUNE 1992
| Years of qualifying service | Gratuity as percentage of
final total emolument |
Pension percentage of
final total emolument |
| 5
6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 28 29 30 31 32 33 34 35
|
100
108 116 124 132 100 108 116 124 132 140 148 156 164 172 180 188 196 204 212 220 228 244 252 260 268 276 284 292 300 |
–
– – – – 30 32 34 36 38 40 42 44 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 78 80 |
SCHEDULE 3
[Section 15 (2).]
Organisations declared as Public Service under this Law
(i) Rural Water Supply and Sanitation Agency;
(ii) The Polytechnic, Calabar;
(iii) College of Education, Akamkpa;
(iv) College of Agriculture, Ovonum;
(v) Cross River Broadcasting Corporation;
(vi) Cross River Newspaper Corporation;
(vii) Cross River State Agricultural Development Project;
(viii) Cross River University of Technology (CRUTECH).
CHAPTER P1
PARASTATALS PENSIONS LAW
SUBSIDIARY LEGISLATION
No Subsidiary Legislation
