Employees' Pension Scheme, 2026.
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Employees' pension coverage regulates contributions, service-based benefits, family protection, exemptions, fund administration, and international worker totalisation.
The Employees' Pension Scheme, 2026 supersedes the earlier family pension and pension schemes while continuing the Pension Fund Account and prior benefit administration. It regulates membership, employer and Government contributions, eligible service, pensionable wages, superannuation and early pension, withdrawal benefits, disablement pension, and family pension. Employers must remit contributions, maintain records, file returns, and comply with implementation directions. The Scheme also governs fund administration, exemptions, transfer values, claims settlement, and special totalisation and benefit rules for International Workers covered by social security agreements.