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Friday, 11 December 2015

Financial Impact & Benefits of National Pension Scheme (NPS)


The National Pension System (NPS) has been designed giving utmost importance to the welfare of the subscribers under NPS. There are a number of benefits available to the employees under NPS. Some of the benefits are enlisted below: 

• NPS is a well designed pension system managed through an unbundled architecture involving intermediaries appointed by the Pension Fund Regulatory and Development Authority (PFRDA) viz, pension funds, custodian, central record keeping and accounting agency, National Pension System Trust, trustee bank, points of presence and annuity service providers. It is prudently regulated by PFRDA which is a statutory regulatory body established to promote old age income security and to protect the interests of subscribers of NPS. 


• Dual benefit of low cost and power of compounding – The pension wealth which accumulates over a period of time tillretirement grows with a compounding effect. The all-in-costs of the institutional architecture of NPS are among thelowest in the world. 

• Tax Benefits – The tax benefits are available to the NPS subscribers under the provisions of the Income-tax Act, 1961. These were further increased in the Finance Bill, 2015. 

• Transparency and Portability is ensured through online access on the pension account by the NPS subscribers, across all geographical locations and portability of employments. 

• Partial withdrawal – subscribers can withdraw upto 25% of their own contributions before attaining superannuation age, subject to certain conditions. 

Some representations have been received from certain quarters against the implementation of the NPS. The main demand in these representations is that NPS may be scrapped and the Government may revert to old defined benefit system. But the Government does not propose to reimplement the old pension scheme by doing away with NPS. 

This was stated by Shri Jayant Sinha, Minister of State in the Ministry of Finance in written reply to a question in


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