The Rwanda Social Security Board (RSSB) recovered only 32 per cent of the Rwf27.9 billion pension contribution arrears owed by public and private institutions during the 2024/25 fiscal year, lawmakers heard. ALSO READ: Public pension assets grow 34% as contributions rise The progress was highlighted in the report of the Parliamentary Committee on Social Affairs on the analysis of the comprehensive audit report conducted by the Office of the Auditor General on the management of the pension department from July 2015 to March 2025. Total pension contribution arrears amounted to Rwf27.9 billion in 2024/25, including Rwf16.2 billion owed by public institutions and Rwf11.7 billion owed by private institutions. RSSB recovered Rwf9 billion, equivalent to 32 per cent of the total arrears. Of the recovered amount, Rwf2.3 billion came from public institutions, while Rwf6.7 billion was paid by private institutions. ALSO READ: Mandatory pension contributions to double in January According to Veneranda Uwamariya, Chairperson of the Parliamentary Committee on Social Affairs, some employers were authorised to settle the arrears through instalment payment arrangements. “Recovering the unpaid contributions is essential to protecting workers’ pension rights and strengthening the country’s social security system,” she said. Auditors further observed that there were no clearly established benchmarks or standards guiding the recovery of arrears, which affected enforcement efforts. Although RSSB has legal authority to enforce compulsory recovery of unpaid contributions and impose administrative fines on defaulters, the report indicated that these powers were not fully exercised in some cases. Contributions not declared Concerns remain over employers who continue to declare Pay As You Earn (PAYE) tax while failing to declare and pay pension contributions. According to the report, between 2019 and 2024, the number of employers declaring PAYE exceeded those declaring pension contributions by between 1,956 and 5,849 employers each year. The gap was attributed to several challenges, including the lack of data integration between RSSB and the Rwanda Revenue Authority (RRA), difficulties in clearly identifying non-compliant employers, and the absence of a proper system for registering new employees. ALSO READ: Retirees’ body appeals for matching pension with cost of living Lawmakers called for stronger coordination between RSSB and RRA, improved monitoring systems, and stricter enforcement measures to ensure workers’ pension contributions are fully declared and paid on time. MP Germaine Mukabalisa said that the 5,849 employers who did not declare and pay pension contributions could negatively affect workers’ future benefits. She called for stronger enforcement measures to ensure employers comply with social security obligations. “We need a quick roadmap to help the beneficiaries,” she said. To recover the remaining arrears, the Ministry of Finance and Economic Planning (MINECOFIN) pledged to continue following up public institutions so that outstanding arrears are incorporated into the national budget starting from the 206/27 fiscal year and in subsequent years. “For private institutions, MINECOFIN said it will continue collaborating with RSSB to ensure payment of the outstanding amounts, including through compulsory recovery measures provided for under the law.” The committee found that some employers declare PAYE tax but fail to declare and pay pension contributions. The committee considered that the ISHEMA platform would help resolve the issue because employers enter salaries into the system, which automatically calculates PAYE tax and RSSB contributions. The ISHEMA platform enables employers to enter salaries and salary components, calculate RSSB contributions and PAYE tax, and prevent employers from omitting taxes or contributions. ALSO READ: New pension reforms seek to improve retirement benefits By July 2025, 90 per cent of employers had already adopted the platform. By December 2025, at least 21,846 employers had been integrated into the system, while the remaining 261 were small employers filing PAYE quarterly. “They were expected to start using the platform by February 2026,” Uwamariya said. Call to recover arrears After analysing the audit report, the committee recommended that MINECOFIN present to the Chamber of Deputies a roadmap for the settlement of pension contribution arrears within a period not exceeding three months. “Unpaid pension contributions deprive some contributors of their legal entitlements,” the recommendation reads, “and the committee therefore considered that a clear arrears recovery plan should be presented.” The committee also considered the proposed measures, including allowing employers to pay arrears in installments, and allocating funds in annual budgets from the 2026/27 fiscal year onwards for public institutions. It also recommended using compulsory recovery measures against entities that are not supported by the national budget where necessary, indicating that this would produce results if properly implemented.
