Core Viewpoint - The notification outlines the conditions and procedures for individuals to receive personal pensions, aiming to enhance the accessibility and flexibility of the personal pension system in China [2][3][6]. Summary by Sections Eligibility Conditions - Individuals can receive personal pensions if they meet one of the following conditions: 1. Reach the age for receiving basic pensions 2. Completely lose labor capacity 3. Settle abroad 4. Incur medical expenses exceeding the previous year's average disposable income in their province within the last 12 months 5. Receive unemployment insurance for a cumulative total of 12 months within the last 2 years 6. Currently receive urban or rural minimum living security [2]. Pension Withdrawal Methods - Participants can choose to receive personal pensions monthly, in installments, or as a lump sum, and can change their withdrawal method as needed. If the funds in their personal pension account have been used to purchase pension products, the withdrawal will follow the relevant product regulations [3]. Application Process - Eligible participants can apply through the national social insurance public service platform, their personal pension account bank, or local social insurance agencies. The agencies are responsible for verifying applications and updating the personal pension information management platform accordingly. Participants must not provide false materials for pension claims [3][6]. Taxation and Reporting - Banks where personal pension accounts are held must report the tax situation of participants receiving pensions in detail. Local human resources and social security departments are required to connect with the information platform and enhance data sharing with other departments to facilitate the pension withdrawal process [6]. Implementation Date - The notification will be implemented starting September 1, 2025. Local authorities are encouraged to report any new situations or issues encountered during the implementation [7].
人力资源社会保障部 财政部 国家税务总局 金融监管总局 中国证监会关于领取个人养老金有关问题的通知人社部发〔2025〕39号
蓝色柳林财税室·2025-08-19 08:57