Employment law
Pensions: Survivor’s pension
Monday morning at Moulins du Niger, the weighbridge at the gate is silent. Sidiki, head storekeeper for twenty years, died on Sunday evening of a heart attack, aged 50. His widow asks the personnel manager a single question: “Sidiki’s pension, does it continue for us?”. The answer is yes, in part, and subject to a deadline that few families know about.
Moulins du Niger and the people mentioned in this article are fictitious: they are used as examples only.
1. What exactly are we talking about?
Moulins du Niger employs 90 people in Bamako. Sidiki had worked there for twenty years and had contributed to the National Social Security Institute (INPS) since he was hired. He had not yet reached retirement age.
The survivor’s pension is the share of a pension that the INPS pays every month to the spouse and children of a deceased insured person. It is also called a reversion pension. The Code grants it in two cases: the death of the holder of a retirement, disability or early pension, and the death of an insured person who met the conditions for a retirement or disability pension (Social Security Code, article 152).
For an employee still in work, the INPS applies the length-of-service condition: thirteen years of salaried employment giving rise to contributions. Sidiki had twenty. His family is therefore entitled to a pension, even though he died before 53.
| Situation of the deceased | What the family receives |
|---|---|
| Retiree or holder of a disability pension | A survivor’s pension, every month (article 152) |
| Employee with at least 13 years of insurance | A survivor’s pension, every month (article 152) |
| Employee with less than 13 years of insurance | A survivor’s allowance, paid once (article 154) |
| Death caused by an accident at work | Accident-at-work annuities, with no minimum period (article 126) |
Why this rule? The pension replaces part of the income the deceased brought to the household, in proportion to what they contributed.
The most common mistake
Believing that an employee who dies before retirement age leaves no pension to the family. What counts is the number of years of contributions, not age.
For an employee’s family, it is not the age of the deceased that counts, it is their years of contributions.
2. Who is entitled to the pension?
The Code recognises two categories of survivors (Social Security Code, article 153):
- the widow or widower, provided the marriage took place at least two years before the death;
- the children dependent on the deceased, as defined for family benefits.
A dependent child is a child whose upkeep the deceased actually and permanently provided for. The age limits are those for family allowances (articles 23 and 24):
| Child’s situation | Age limit |
|---|---|
| General case | Under 14 |
| Child in apprenticeship | 18 |
| Child in education | 21 |
| Child with a disability or incurable illness, permanently unable to work | 21 |
The INPS sums up the rule as “under 21”. That is the maximum limit: over 14, the child must be an apprentice, in school or disabled, and the INPS asks for a school certificate.
Sidiki had been married to Kadiatou for eighteen years. He leaves four children: aged 8, 12, 17 at secondary school, and 22 at university. The first three are survivors; the eldest is over the age limit of 21.
Remarriage: what the Code does not say
The Code does not make non-remarriage a condition of the survivor’s pension. That rule exists only for the accident-at-work annuity (article 126). The INPS nevertheless asks the spouse for a certificate of non-remarriage when the claim is filed: have it confirm the effect of a remarriage before discussing it with the family.
What you need to do
- Gather the marriage certificate and birth certificates to check each survivor’s situation.
- Identify the situation of each child over 14: in school, in apprenticeship or with a disability.
- Refer the family to the INPS in the first few days, with these documents.
3. How much? The calculation step by step
The survivor’s pension is calculated as a percentage of the pension the deceased received, or would have been entitled to on the date of death (Social Security Code, article 157):
- 50% for the widow or widower; where there are several widows, this amount is shared equally between them;
- 10% for each orphan, with all orphans together capped at 50%; above five orphans, this 50% is shared equally;
- an orphan’s pension can never be lower than the amount of family allowances.
For an employee still in work, the INPS calculates the reference pension like a standard retirement pension: the average monthly remuneration, i.e. total contributory pay over the last eight years divided by 96, multiplied by 2% per year of insurance (article 156).
Example. Over his last eight years, Sidiki earned XOF 28,800,000 in wages subject to contributions. He had twenty years of insurance.
Average monthly remuneration: 28,800,000 ÷ 96 = XOF 300,000
Reference pension: 300,000 × 2% × 20 = XOF 120,000
Kadiatou, widow: 120,000 × 50% = XOF 60,000 per month
Three orphans: 3 × (120,000 × 10%) = XOF 36,000, below the XOF 60,000 cap
Total paid to the family: 60,000 + 36,000 = XOF 96,000 per month
Two widows, six orphans: what changes
If Sidiki had left two widows, the XOF 60,000 would be shared equally: XOF 30,000 each. If he had left six orphans, their share would be capped at 50%, i.e. XOF 60,000, shared by six: XOF 10,000 each.
The spouse receives half the pension. The children share at most the other half.
What you need to do
- Reconstruct the deceased employee’s contributory pay over the last eight years.
- Check on the INPS statement that all their years of work appear there.
- Give the family an indicative calculation, pointing out that the final amount is set by the INPS.
4. Six months to file the claim
According to the INPS, the survivor’s pension of a deceased worker takes effect on the day after the death, provided the claim is filed within six months. After that, it only takes effect on the first day of the month following receipt of the claim. The months that have passed are lost. On the death of a retiree, it takes effect on the first day of the month following the death.
Example. Sidiki died on 31 January. His family’s claim only reaches the INPS on 15 October.
Start date with a claim filed within six months: 1 February
Start date with the late claim: 1 November
Months lost: February to October, i.e. 9 months
Loss for the family: 9 × 96,000 = XOF 864,000
The file includes in particular the court ruling on heirship, the death certificate, the INPS claim form, the employment and earnings certificate, the certificates of employment, school certificates for children aged 14 and over, and civil status documents.
What the employer does
The employer declares the end of the contract to the INPS within eight days (Social Security Code, article 163). It pays the heirs the salary due and the pay in lieu of paid leave, paid immediately on termination (Labour Code, article L.162). It issues the certificate of employment (article L.61) and completes the INPS employment and earnings certificate.
What you need to do
- Report the death to the INPS within eight days and complete the employment and earnings certificate.
- Pay the heirs the salary due and the paid-leave compensation.
- Tell the family, in writing, about the six-month deadline for filing the claim.
5. A closer look: pension, allowance or annuity?
If Sidiki had had less than thirteen years of insurance, his family would not have received a monthly pension, but a survivor’s allowance paid once (article 154). See our article Survivor’s allowance.
If Sidiki had died in an accident at work, his family would come under the accident-at-work annuities: 30% of annual earnings for the spouse, 15% for one child, 30% for two, 40% for three (article 126), whatever the insurance period. For an overview, see our article Death benefit.
Key takeaways in 6 points
- Check the deceased’s insurance period: thirteen years give entitlement to a monthly pension, even before retirement age.
- Check the survivors: spouse married for at least two years, dependent children within the family allowance age limits.
- Calculate the reference pension: average monthly remuneration × 2% × years of insurance.
- Apply the keys: 50% for the spouse, 10% per orphan, at most 50% for all orphans together.
- Have the claim filed within six months: after that, each month that passes is lost to the family.
- Report the death to the INPS within eight days and pay the heirs the salary and leave due.