The provisions of the Pension Reform Act 2014 (PRA 2014) applies to
all employees in the Public Service of the Federation, Federal Capital
Territory, States and Local Governments and the Private Sector
Organizations in which there are three or more employees. However,
Section 2(3) of the Act provides that employees of organizations with less
than three employees as well as self-employed persons shall be entitled
to participate under the Contributory Pension Scheme in accordance with
Guidelines issued by the Commission. The categories of persons
referred to in Section 2(3) of the PRA 2014 constitute the vast majority of
the working population.