The practical payroll implications centre on contribution remittance: the new rules sharpen timeliness requirements and introduce clearer standards for how lump- sum death benefits are processed. Payroll teams should confirm that remittance schedules and records are aligned with the updated rules, and that any internal reporting to fund administrators reflects the new administrative requirements. Ivory Coast Ivory Coast has made substantive changes to the private sector pension scheme (RGTS), administered by the CNPS, effective from 2026. The accrual rate for pension calculations has increased to 2% per year for the first 15 years of contributions, up from 1.7%. The pension replacement rate cap has been removed entirely .
The practical payroll implications centre on contribution remittance: the new rules sharpen timeliness requirements and introduce clearer standards for how lump-sum death benefits are processed.
Updates to remittance processes and contribution records are also expected. CNSS–FNRB pensions: Benin introduces a single payment starting March 20 Pension reform: electronic payment has become a reality Benin: An African Pioneer Botswana Botswana has updated its retirement fund governance framework through the Retirement Funds Regulations (2025) and Retirement Funds Administrative Rules (2024) .
Benin Benin’s pension administration is
being restructured. It is undergoing a digital overhaul that includes the FUGAS payroll and administrative system. The reform touches the two main schemes, the CNSS for private sector workers and the FNRB for public employees, to ensure entitlements flow correctly across both. For payroll teams processing government or mixed-sector payrolls in Benin, these changes are leading towards greater integration between schemes and more standardised reporting.
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ISSUE 25 GLOBAL PAYROLL MAGAZINE
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