| S/N | State | Remittance of Contribution | Accrued Rights | Group Life Insurance |
| 1 | Jigawa | Assets transferred to 6 PFAs for management | N/A | N/A |
| 2 | Lagos | Commenced | Funded | Implemented |
| 3 | Ogun | Commenced | Funded | Not implemented |
| 4 | Kaduna | Commenced | Funded | Not implemented |
| 5 | Niger | Commenced | Funded | Implemented |
| 6 | Delta | Commenced | Funded | Not implemented |
| 7 | Zamfara | Commenced | Not Funded | Not implemented |
| 8 | Osun | Commenced | Funded | Implemented |
| 9 | River | Commenced | Funded | Implemented |
| 10 | Kano | Assets yet to be transferred | N/A | N/A |
| 11 | Imo | Yet to commence remittance of pension contributions but the Imo State University is currently implementing the CPS under the auspices of the PRA 2014 | Not funded | Not implemented |
| 12 | Kebbi | Commence | Not funded | Not implemented |
| 13 | Sokoto | Yet to commence | Not funded | Not implemented |
| 14 | Ekiti | Yet to commence | Not funded | Not implemented |
| 15 | Kogi | Yet to commence | Not funded | Not implemented |
| 16 | Bayelsa | Yet to commence | Not funded | Not implemented |
| 17 | Nasarawa | Yet to commence | Not funded | Not implemented |
| 18 | Oyo | Yet to commence | Not funded | Not implemented |
| 19 | Katsina | Yet to commence | Not funded | Not implemented |
| 20 | AkwaIbom | Yet to commence | Not funded | Not implemented |
| 21 | Edo | Yet to commence | Not funded | Not implemented |
| 22 | Ondo | Commence | Not funded | Not implemented |
| 23 | Benue | Yet to commence | Not funded | Not implemented |
| 24 | Kwara | Yet to commence | Not funded | Not implemented |
| 25 | Plateau | Yet to commence | Not funded | Not implemented |
| 26 | Cross River | Yet to commence | Not funded | Not implemented |
| 27 | Anambra | Commence | Funded | Not implemented |
| 28 | Enugu | Yet to commence | Not funded | Not implemented |
| 29 | Abia | Yet to commence | Not funded | Not implemented |
| 30 | Ebonyi | Yet to commence | Not funded | Not implemented |
| 31 | Taraba | Yet to commence | Not funded | Not implemented |
| 32 | Bauchi | Yet to commence | Not funded | Not implemented |
| 33 | Borno | Yet to commence | Not funded | Not implemented |
| 34 | Gombe | Yet to commence | Not funded | Not implemented |
| 35 | Yobe | Yet to commence | Not funded | Not implemented |
| 36 | Adamawa | Yet to commence | Not funded | Not implemented |