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Abstract

This project looks at The level of implementation of the pension act in federal polytechnic, a study of Akanu Ibiam federal polytechnic, Unwana Afikpo Ebonyi state.  The study involved as extensive review of available literature drawn from various sources, such as textbooks, published paper, newspapers articles and documents available online from the internet. In addition, oral interviews involving representatives of the major stakeholders were conducted using both structures and unstructured questionnaire. The structured questionnaire employed a five-point Linkert scale. The respondents included pension administrators, pensioners and other knowledgeable person. The data obtained from the interviews were analyzed using simple statistical procedures incorporated in a computer spreadsheet software. This yielded condense data that are presented as found that if the contributory pension scheme defined in the 2004 Pension Reform Act are faithfully applied, m any of these problems would be effectively resolved. Other benefits of the new scheme were highlighted. From the study, it is recommended that immediate enjoyment by newly retired employee to assist in his rehabilitation the rate of the contributory pension into Retirement Savings Accounting (RSA) should be put at 5% and 10% for employees and employers respectively and there should be equitable representation of all stakeholders in National Pension Commission (NPC) to ensure confidency and probity

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