




































Determinants of Attitude of Civil Servants towards Preparation for 
Retirement in Ebonyi State. 

Ojong, Felix E., Emeka, Josephat O., Agba A.O.Ogaboh, Williams Okon William, Eshitong, 
Winifred N. &Aja, Ezekiel  

Department of Sociology, University of Calabar, P.M.B. 1115, Calabar, Cross River State, 
Nigeria 

 
 
Abstract 
Many studies have examined the attitude of different set of workers toward retirement, but the 
aspect of factors influencing attitude of civil servants towards preparationfor retirement have 
been overlooked. Against this background, this study examined employees’ preparedness attitude 
for retirement; examined the extent to which employee’s educational level, salary/income size, 
and number of dependentsinfluence preparation for retirement.The study utilized a survey 
research design and guided by relative deprivation theory. Data were purposively collected in 
Ebonyi state because of its high incidence of retirement compensation crises. Simple random 
sampling was usedto select ten ministries and a total of 300 respondents. Data were obtained 
through the use of questionnaire, and were analyzed using frequency, simple percentages, and 
incidence index analysis. It was revealed that most civil servants exhibited negative attitude 
towards preparation for retirement,for instance; greater number of them-  70%were not anxious 
about preparing  retirement plan, they leave by fate, believing that Godwould help them; again, 
58% employee  were apathetic  towards  preparation and rarely made adequateretirement plan 
or program to support a living after retirement. It further revealed that thenegative attitude 
towards preparation for retirement was determined by low level of employees’education 
obtained, low salary/ income earned, and high number of dependencesthe employees maintained 
in their respective households. Therefore,government shouldincrease workers’ salaries, 
introduced mandatory adult education programe, and organized retirement education to 
enhance awareness of benefits for retirement plan. 

Keywords:Retirement, attitude, retirement preparedness, pension scheme, civil servants  

 
Introduction 

In the world of work employees either in public or private sector are statutorily required 
to retire from employment having reached a prescribed age limit or years of service. Retirement, 
according to Atchley & Barusch, (2004) isinstitutionalized separation of employees from an 
occupational position, with continuation of income through a retirement pension based on prior 
years of service. It therefore implies that in retirement, employees stop employment completely, 
by withdrawing or giving up office or work.  Indeed, suchseparation marks the end of a status 
that has long been a source of income and a means of personal identityfor the retirees (Atchley & 
Barusch, 2004; Odey& Owan, 2014;Ada& Akan, 2019). In fact, in this modern times, most 
developed countries have systems to provide pensions on retirement in old age, which may be 
sponsored by employers and/or the state. However, in many developing and poorer societies, 
support for the old is still provided through the family. Notwithstanding, today, retirement with 

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pension is considered a right of the worker in many societies (Okechukwu&Ugwu, 2011).Even 
though retirement ageand years of service vary from country to country,depending on the 
occupational sector (either federal or State), butin Nigeria,the mandatory age of retirement in 
State Civil Service that attracts payment of gratuity and pension to the retirees  is sixty (60) years 
or at completion of thirty (35) years in service, Invariably, civil servants who retired voluntarily 
are equally qualified for retirement compensations,provided, the employees work for a minimum 
of ten (10) years, and put in fifteen years in the service.(FGN Public Service Rule, 2008). 
Currently, the most common adopted pension payment schemes in Nigeria are“defined benefit 
scheme” (DBS) and “contributory pension scheme “(CPS).Incontributory scheme,both employer 
and employee made monthly contributions into employees’ retirement saving account (RSA), 
while in defined benefit scheme, funding comes from various tiers of governmentbudgetary 
provisions. Define benefit is mostly used by some state government, but unfortunately, because 
of its unsustainable nature, it is unstable, and usually accompanied with many challenges such as 
delay in paying retirees’ gratuities and pensions. In fact, these challenges have made retirement 
from civil service frightful to civil servants and intending retirees.Obviously, these 
overwhelming challengeshad compelled federal government to established 2014 contributory 
pension act that made it mandatory for State and Local Government to implement contributory 
pension Schemes for their employees. But ever since 2014, few States in the federation 
(Zamfara,Niger,Kaduna,Jigawa,Osun, Lagos, Delta, Rivers, including Federal Capital City) have 
fully implemented and adopted contributory scheme, whilemost of the States includingEbonyi 
are still operatingdefined benefit scheme.(PenCom bulletin, 2020; Otu, Ushie, Attah, & Owan, 
2008;Odey, Emeka, & Ayade, 2012). 

Currently, Ebonyi State is operating the defined benefit scheme for payment of gratuity 
and pensions to retirees.  However, there had been countless of problems emanating from this 
scheme, such as delay in payment of retirement benefits, withholding of gratuities, endless and 
rigorous verification and screening exercise. It is really worrisome, that these practicescertainly 
havestressed many retirees to collapse and others dead without enjoying the fruit of their 
labour(Okechukwu & Ugwu 2011;Agba, Agba, & Chukwurah, 2020; Achu, Owan, Uyang., & 
Francis, 2013).Worse still, the retired civil servants are usually protesting over nonpayment of 
pensions and gratuity in the State. In fact, these inherent retirement crises experienced by retiree , 
and further  witnessed by  remaining civil servants who are still on the job have created a state of 
uncertaintiesamong civil servants,thus compelling some employees to take  certain actions to 
enable them stay long in serviceso as to avert the looming retirement  predicaments. All this 
situation has made civil servants in Ebonyi State to develop certain degree of feelings towards 
retirement and the extent to which they have prepared for retirement. 
 
Statement of the Problem 
After successful retirement from active service, civil servants in Ebonyi State are statutorily 
entitled to be paid gratuities and pensions regularly so as tosustain a living while on retirement. 
But such payments are usually delayed, and sometimes withheld for a very long time. Most 
often, the retirees are subjected to   endless verification and screening exercise. Even in many 
cases where the state had proactively made budgetary provisions for retired civil servants, 
inadequate and untimely released of funds resulted in intense delays and accumulation of arears 
of payments of pension’s rights do persist.  This situation has caused frustration and suffering 
and even death to the retirees. It has equallypropelled them to embark on incessant protests and 
agitations. 

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 As a direct response, civil servants who are still in service are usually afraid that they may 
experience the same suffering like their former colleagues after retirement, therefore, many of 
them do not want to retire.This certainly pushed some young employees to alter their age at 
assumption of duty so as to have more years of service. Again, some employeeswho are on the 
job already   haveequally changed their age or alter their records to enhance their longevity on 
the job. Actually, the consequence of this behavior pattern could clearly breed a generation of 
over- aged workforce which in turn jeopardizes efficiency and promote organizational 
ineffectiveness, as well as increasing youth unemployment. 

Though, several studies have been conducted on retirement attitude,  for instance , 
Chibueze, Nwosu and Agba, (2011) examined the pattern of attitude to retirement, while Nweke, 
(2016), Wata  etal, (2015)  assessed organizational and managerial dimension of attitude to 
retirement, but much is unknown about the determinants of civil  servants’ attitude toward their 
preparedness for retirement in term of socio-economic and demographic characteristics. In view 
of the above, this study was designed to examine employees’ attitude towards preparedness 
forretirementand also assess the extent to which employees’ socio-economic factors(years of 
education, salary size and number of dependents) predicted their preparedness for 
retirement.What then is the civil servants’ attitude toward preparation for retirement, and how do 
socio- economic demographic factors influence employees’ attitude towards retirement in 
Ebonyi State.  

 
Methodology 
The study was conducted in Ebonyi state. It adopted the survey research design. The design 
allows a researcher to select representative sample from a larger population . (Emeka, Ayuk, 
Udiba, & Uyang, 2016;Agba, Ojong, Akintola, Maruf, Udom, & Usung, 2021; Ojong, 
Agba,Njirinze& Angioha, 2021; Akpabio, Angioha, Egwuonwu,Awusa, & Ndiyo, 2020; 
Ukwayi, Ojong, Austin&  Emeka, 2012; Ayuk, Owan, Ekok. &Odinka, 2012).Simple random 
sampling was used to select 10 ministries out of 31 and a total of 30 respondents(staff of the 
ministry) each, making a total of 300   were selected based on their willingness to completed the 
instrument and availability on seat at the time of administering the questionnaire. Primary data 
was obtained from the respondents through the use of questionnaires. The two-sectioned 
questionnaire was designed to reflect the major objectives of the study. Section A contained 5 
items designed to obtain information on the socio-economic characteristics of the respondents 
while section B contained 7 items designed to measure the respondents’ preparedness attitude 
towards retirement. The preparedness towards retirement scale was scored using a four-point 
Likert Scale, with scoring ranging fromStrongly Agree(SA, 4points) Agree (A, 3 points) 
Disagree (D, 2 points) and Strongly Disagree (SD,1 point). The respondents were reached in 
their offices during work hours. The questionnaires were administered and retrieved the same 
day. Data were analyzed using frequency, simple percentages and incidence index analysis. 
 
Results  
A. Socio-economic Characteristics of the Respondents 
Table 1 shows the results of the respondents’ socio-economic characteristics. Item 1 reveals that 
majority (25.7%) of the respondents were within 31 to 40 years of age, only 19.3% were less 
than 31 years old while the rest were above 40 years. This shows majority of the respondents 
were in active young and middle age rangethat could probably prepare well for retirement time. 
While only 25.3% of them were single, majority (66.3%) were married. Based on this, whatever 

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decision made concerning preparations towards retirement is based on family and household 
level.For education, all the employees had one form of education or the other, but majority of 
them (68.0%) were Senior School Certificate holders, Ordinary National Diploma/ National 
Certificate in Education (OND/NCE) holders. It therefore implies majority of the employees 
have low level of education and probably lack investment skills to aid retirement preparation. 
This buttresses                                                            FAO (1999) report that, highereducation 
attainment makes individual more knowledgeable for investment advantages and food 
consumption likelihood. In terms of dependents, majority (42.0%) of the respondents had 
dependents members in their households up to 12 persons and above, 31.3% had 6 to 11 persons 
dependents while 26.7% of the respondents had above 0 to 5 dependent members in their 
households.Number of dependent members of the house, to a large extent, may determine the 
attitude towards preparation for retirement among working members of the family. Thus, higher 
dependent members might increase the workers perception towards retirement negatively. And 
for salaries, majority (43.3%) of the respondents had salary size below N40, 000, 35.7% had 
salary size of N40,000 to N60,000, while 21.0% where enjoying salaries above N60,000. This 
indicates that majority of the respondents where low-income earners as they are grossly 
underpaid. 
 
B. Analysis of Preparation Towards Retirement  

Analysis was done to examine the attitude of civil servants towards their preparation for 
retirement. The respondents were made to express their agreement or otherwise on seven (7) 
item statements that border on attitude toward preparation for retirement. And the extent of their 
agreement with these statements portrayed their level of preparation.Findings on the table 
revealed that most of the respondents were not in agreement with most of the statements 
whichimplied thatthe employee generally had very poor attitudetowards preparation for 
retirement. This could be well understood by analyzing specific preparedness index pattern 
percentage (PIP) on the table. For instance, on the first item, only 18%of the civil servants were 
sure of crossing current consumption pattern after retirement because they had better plan for 
post-retirement life, whereas majority of them consisting 82% are not sure because they seem 
unprepared for retirement. This therefore implies majority of civil servants displayed negative 
attitudes towards preparation for retirement. Secondly, very few employees (15%) were sure of 
retiring on the fixed date,whereas significant numbers of civil servants 85%, would likely wish to 
do anything to elongatetheir stay in the service. It therefore signifiesmajority of them were afraid 
leaving their work.Thirdly,some employees (36%) had affirmed they would not face financial 
difficulties after retirement, while most of themconsisting 64% were afraid because they had 
noretirement savings or contributions to sustain themselves after retirement.This collaborate with 
HDP Age Intl, 2016, ILO, 2014, Dugarova, 2018 assertion that in developing countries, only few 
older retirees have access to pension and must therefore rely on other sources of 
income.Furthermore, only 30 percent of workersdeclared they would not experience health 
challenges since they had prepared savings plan, which implies most of them 70% did not make 
adequate financial preparation to handle any emerging health issues after retirement. Indeed, this 
circumstance madethe workers to get worried on how to cope with future health conditions. 
Based on itemfive,very few employees (15%) maintained they would not prolonged retirement 
age,likely because, they had prepared for retirement, but majority 85% of them rather preferred 
to extend their retiring age rather than preparing for retirement because they were not sure that 
their pension income would sustain them after retirement. This buttresses Jah, (2019) assertion 

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that workers tend to work over 60/65 years due to inadequate savings and pension benefits.  
Invariably, most respondents (58%) never bordered about retirement days, and this apathetic 
attitude made them to prepare poorly towards retirementas they never care to plan for retirement 
time. Finally, it was also revealed, majority of the respondents (70%)knew they had to leavetheir 
job, but   put faith in God to intervene in theirretirement life. This indicated negative attitude 
towards preparationfor retirement as theyspiritually believed that God would take care of them 
after retirement. 
 
 
 
Table 2: Distribution of Respondents based on Preparation towards Retirement 
Item  Statements SD D A SA PIP% 

and 
RROP 

1 I am sure of crossing current consumption 
pattern over retirement because of my 
savings 

48.0 34.0 12.0 6.0 d18.05th 

2 I am not sure if I will retire at the calculate 
date  

5.0 10.0 33.0 52.0 d15.07th 

3 I will not face financial difficulty at 
retirement since I have retirement savings or 
contributions 

28.0 36.0 18.0 18.0 c 36.03rd 

4 Health challenge will not confront me at 
retirement 

40.0 30.0 10.0 20.0 c30.04th 

5 I will prolong my retirement age if given the 
chance since I have no future investment 

12.0 13.0 38.0 37.0 d15.07th 

6 Retirement is a normal thing that should not 
bother me 

20.0 22.0 25.0 33.0 b58.02nd 

7 I am not anxious about retirement; God is in 
control 

12.0 18.0 33.0 37.0 a70.01st 

Note: N-300 respondents, PIP% means Preparedness Incidence Pattern Percentage, RROP means 
Relative Rank Order Positioning, SD means strongly Disagree, D means Disagree, A means 
Agree and SA means Strong Agree. 
 
Table 3 shows the result of the dimensions underlying civil servants’ attitude towards 
preparation for retirement.Based on preparedness incidence pattern percentage, it revealed 
‘categorya’ had the highest number of civil servants within the range of 70- 100% who believed 
in spirituality and fateduring retirement, hence failed to plan for retirement. It therefore signifies, 
they exhibited negative attitude towards preparation for retirement. ‘Category b’also affirmed 
most of the civil servants equally developed negative preparedness attitude since 50– 60 percent 
remained indifferent toward preparation. ‘Category c’indicated few civil servants within the 
range of 30 – 40 percent displayed preparedness capacity to sustain their future wellbeing after 
retirement, which implies majority of them had expressed negative preparation. More so, 
‘category d’ revealed very few numbers of civil servants within the range of 10 – 20 percent had 
preparedness capacity to maintain future consumption pattern, and equally willing to retire as 

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when due. This equally indicates greater number of civil servants displayed negative preparation 
attitude for retirement. 
C. Dimensions Underlying Civil Servant Attitude towards Retirement Preparedness 
Table 3: Showing preparedness Incidence pattern percentage analysis and underlying 
implication of the Attitude of civil servant towards retirement in Ebonyi State 
 
PIP % 
category 

PIP% range Attitudinal 
Item 
frequency 

Percentage 
composition 

PIP% Underlying implication 

a 70 – 100 1 14.3 Spirituality and fate confidence level 
 

b 50 – 60 1 14.3  Relative Indifference attitude for 
retirement 

c 30 – 40 2 28.6 Capacity for future wellbeing 
maintenance 

d 10 – 20 3 42.8 ‘On the job” longevitymanipulation and 
consumption pattern sustenance 

 
Discussion of the findings 
Certainly, the Ebonyi State, civil servantshad exhibited negative attitude towards retirement such 
attitude was expressedbecause most of themperceived retirement as frightening. Most of them 
felt retirement was a period of   frustration, suffering, financial lack, acute illness and even 
leading to untimely death. This happened because the employees had witnessed thesufferings the 
retirees and their former colleagues encountered after retirement from service, therefore most of 
them felt they might suffer the same way. Consequently, most of the civil servants had 
experienced relative deprivation since the felt that their legitimate compensation rights were 
being blocked, whereas other colleagues in federal service and some states were getting their full 
benefits after retirement. This collaborates with relative deprivation theory that when people 
experience discontent about their condition the feel deprived relative to some standard of 
comparison. In fact, many of themwere aggrieved because of the inhuman treatment (delay in 
payment/ outright stoppage of pension payment, constant but fruitless verification 
exercise)encountered during retirement.This grievance had created lot of discontentment which 
eventually propelled them to engage in “perceived resistance”, and self -helpsuch as absent from 
work, age falsification, and personal record adjustment to stay longer in service so as to avoid 
being retired on due date. 
Consequent to this inherentnegative attitude,most of them poorly prepared for retirement. In 
other word the negative attitude towards retirement had led to poorlevel of preparedness for 
retirement. This could be evidenced from the fact that the civil servants were not quite sure of 
retaining their current consumption pattern after retirement because the felt the lop-sided 
retirement income would not feed them in future as they never planned for any other source of 
income. 
By nature, civil servants are particularly interested in sustaining their wellbeing, but 
unfortunately, they failed to prepare for investment or savings that would maintain their health 
conditions, consumption pattern and financial upkeep after retirement.  In fact, the civil servants’ 
attitude towards preparation for retirementwas so poor to the extent that these employees 
remained indifferent to any retirement plan like saving program, or even bother to think out of 

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the box by creating another source of income like small business ventures. In fact, they leave a 
life of fate, believing that God would certainly take care of them during retirement period.  

It is certainly affirmed that some civil servant in the State were not ready to retire from service as 
at when due, and they often skimmed their way by doctoring documents in order to stay long in 
service. This arose due to fear of uncertainties engulfing retirement.  

As found in this study, low level of education, low salaries/income, and high number of 
dependents on employees’ household were the core determinants of the employees’ poor attitude 
towards preparation for retirement.As pereducation, the extent an employee is educated is 
proportionally to his abilities and potentials to adjust to situations including retirement (Nweke, 
2016). Nevertheless, most civil servants in Ebonyi State were lowly educated, this low level of 
education has contributed to the poor attitude they exhibited toward preparing for retirement, 
since most of them could not develop their career plan or skills. In fact, the civil servants never 
thought of doing a part time work after retirement, or planning to take up other ventures in terms 
of investment (having no “Plan B”), instead they preferred to adjust their age to work for longer 
years. This implies some of the civil servants rarely prepare for retirement time, and this is 
because most of them acquired low level of education. This buttress Joo & Pauwell assertion that 
employees with low level of education exhibit low level of knowledge about all concepts 
regarding retirement. (Wata, etal, 2015) 

 According to Kim, etal, (2005) level of salary and income plays a significant role in employees’ 
attitude to retirement, hence higher salaries and household income predict higher levels of 
retirement confidence and attitude. But in Ebonyi State, most of the civil servants were low-
income earners. In fact, concerning monthly salaries, the civil servants were grossly underpaid, 
while other incomes such as pension and gratuity for retirees were not sure. And because of this, 
they displayed low preparedness attitude for retirement to the extent of developing poor savings 
attitude in terms of financial or savings plans for retirement. More so, due to the inconsistent 
retirement compensations emanating from “defined benefit scheme”, most of the employees 
perceived that after retirement they would   be subjected to suffering since they might not have 
regular income to take care of themselves in future. This equally buttress Sheriff & Isa (2019) 
observation that when employees perceived retirement income is inadequate, they become less 
likely to express positive attitude to retirement. 

  Weaver, (1994), Joo &Pauwel, (2005) assert that having financial dependence influences 
workers’ decision to invest.By implication, it is expected that those employees with large 
household size and corresponding number of dependents are less likely to save for retirement. 
Accordingly, most civil servants in the state maintained high number of dependents in their 
respective households. Aside their children and housemates, other dependents comprised - 
siblings, family relatives, friends and extended family members. In fact, the influence of 
extended family culture has compelled the  civil servants to used their little income to support 
their large household and dependents, hence could not adequately save for retirement and this 
had consistently contributed to low preparation for retirement period, since most civil 
servantsrarely had savings programs, or adequate contribution scheme.  
 
Conclusion and Recommendations 
Retirement problems in Ebonyi State were aggravated by the adoption of defined benefit pension 
scheme. This scheme is heavily marked with irregularities in pension compensation payments, as 

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a result, the Ebonyi State civil. servants and potential retirees had displayednegative attitude 
towards preparation for retirement. Majority of the civil servants failed to prepare for retirement 
time, they never had adequate future retirement plans.This negative attitude exhibited by thecivil 
servants toward retirement was determined by their employees’ low level of education, low 
salary/income and high number of dependents the employees maintained in their respective 
households 

It is therefore recommended that the Ebonyi State Government should implement and adopt 
contributory pension scheme to replace defined benefit scheme, while upward review of salary 
be carried out. Employees should adjust and proactively plan for retirement while still in active 
service. 

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IJO- INTERNATIONAL JOURNAL OF SOCIAL SCIENCE AND HUMANITIES RESEARCH           ISSN  2805-413X

Volume 4| Issue 07| July  | 2021                  http://ijojournals.com/index.php/ssh/index 69

https://doi.org/10.35877/sainsmat1012102021



