The company sponsors plans that provide pension and other post-retirement benefits for most of its employees. A properly funded pension plan helps attract and retain a dedicated workforce and supports long-term financial planning and stability for the organization.

Due to the long-term nature of these plans, the calculation of expenses and obligations depends on various assumptions such as discount rates, expected rates of return on assets, projected salary increases, retirement age, mortality and termination rates. These assumptions are determined by management and reviewed annually with the company's actuaries. PotashCorp's Employee Benefits Committee has oversight responsibility for pension plans.

A diversified blend of equity and fixed income investments makes up the investment portfolio. Assets such as private equity, real estate and hedge funds are not used substantially at this time.