基本养老保险VS个人养老金｜一图读懂二者区别

Group 1 - The personal pension system operates on an individual account basis, with contributions fully borne by individuals [3] - The maximum annual contribution for personal pensions is set at 12,000 yuan, allowing for flexible payment options such as monthly, yearly, or in installments [3] - Eligibility for receiving personal pensions includes reaching the retirement age, complete loss of labor capacity, settling abroad, or incurring significant medical expenses [3] Group 2 - Starting from December 15, 2024, the personal pension system will be fully implemented, with a deferred tax policy for personal pensions beginning January 1, 2024 [4] - Contributions to personal pension accounts can be deducted from comprehensive income or business income, up to the annual limit of 12,000 yuan [4] - Investment income within personal pension accounts will not be subject to personal income tax, while withdrawals will be taxed at a rate of 3% [4]