Steady Income
They provide a steady income during retirement, ensuring financial stability.
| Factors of Differentiation | Old Pension Scheme | New Pension Scheme |
|---|---|---|
| Nature | Old Pension Scheme offers pensions to government employees on the basis of their last drawn salary ` | New Pension Scheme pays the employees for their investments in the NPS Scheme during their employment. The amount is invested in market-linked instruments. Employees make a monthly contribution at the rate of 10 % of their salary. A matching contribution is also made by the government. All citizens between 18 and 65 years are eligible for NPS. Private sector employees have also been given the opportunity to join NPS. |
| How much % do employees get? | 50% of the last drawn salary as a pension | 60% lumpsum after retirement and 40% to be invested in annuities for getting a monthly pension |
| Tax Benefits | No tax benefits | The employee can claim tax deductions of ₹1.5 lakh under Section 80C of income tax and up to ₹50,000 on other investments under 80CCD (1b) |
| Tax on Income | No tax benefits | 60% of the NPS Corpus is tax-free while the remaining 40% is taxable |
| Choice of Investing | No choice | Two choices: Active and Automatic |
| Who can avail? | Only government employees | Any Indian Citizen between 18-65 years. |
| Switching Schemes | OPS scheme can be switched to NPS | NPS scheme cannot be switched back to OPS in general, but central government employees can switch back to OPS in case of death and disablement of the employee. |
| Asset Class | Description |
|---|---|
| Government Securities (G) | Will only invest in Central and State government bonds. |
| Corporate Debt (C) | Fixed income securities of entities other than the government |
| Equities (E) | Investment in equity related products like index funds that replicate the Sensex. However, equity investment will be restricted to 50% of the portfolio. |
| Alternative Investment Funds (A) | Pooled investment funds which invest in venture capital, private equity,hedge funds, managed futures, etc. |