官宣！个人养老金新增3种领取情形 9月1日起实施

Core Viewpoint - The recent notification from multiple government departments enhances the flexibility of personal pension withdrawals, effective from September 1, 2023, allowing for additional circumstances under which individuals can access their pensions [1][3]. Group 1: New Withdrawal Conditions - Three new conditions for early withdrawal of personal pensions have been introduced: 1. Medical expenses exceeding the previous year's average disposable income in the province incurred by the individual or their family within the last 12 months [3]. 2. Accumulated unemployment insurance claims for 12 months within the last two years [3]. 3. Currently receiving urban or rural minimum living security benefits [3]. Group 2: System Overview - The personal pension system is a government-supported, voluntary, market-oriented supplementary pension scheme, operating on an individual account basis, with a maximum annual contribution limit of 12,000 yuan [4]. - Participants can deduct contributions from their taxable income, benefiting from personal income tax incentives [4]. Group 3: Implementation and Participation - The personal pension system was piloted in 36 regions, including Beijing and Shanghai, starting in November 2022, with a nationwide rollout planned for December 2024 [5]. - As of now, over 70 million individuals have opened personal pension accounts, with 947 products available, including various financial instruments [5].