ABSTRACT

 This study was on "IMPACT OF PENSION REFORM ACT 2004 ON PUBLIC SECTOR RETIREMENT BENEFITS ADMINISTRATION IN NIGERIA. This study was to find out if Pension Reform Act 2004 has any effect on administration. This study was also to find out if the contributory strategy of the Pension Reform Act 2004 is associated with: Delay in payment. Improper documentation and Handling of pension data. The population of this study comprises the 40 persons who were in the federal staff and some retiree. The sample size of 0 was used for this research. In this study, the researcher obtained data that were obtained through the administration questionnaires. This gives first class knowledge of the information required from the establishment. The researcher also used the secondary data as a sources of information. In organizing and presenting data collected, tables, frequencies and percentage were used. The three hypothesis is tested this include; Pension Reform Act 2004 does not have any significant effect on pension administration with respect to fund planning and generation, fund accounting, fund management and control, fund recording and document and prompt payment of retirees benefit to beneficiaries. There is no significant differences between the old pension scheme and the S new Pension Reform Act of 2004. There is no significant relationship between pension fund, contributory strategy and the delay in payment as well as improper documenting and handling of pension data, and the following were found. Pension Reform Act 2004 does not has an impact on pension administration. There are difference between the old pension scheme and the new Pension Reform Act of 2004. Pension and relevant benefits are delayed and not paid as and when due, and official documents and pension data are handled improperly.