National Pension System (NPS)

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What is the National Pension System (NPS)?

The National Pension System (NPS) is a government-backed retirement savings scheme regulated by the Pension Fund Regulatory and Development Authority (PFRDA). It allows individuals to invest regularly during their working years and receive a pension (annuity) after retirement. The money invested in NPS is managed by professional pension fund managers, and the returns are market-linked, making it one of the most efficient and transparent retirement planning tools.

NPS is open to:
All Indian citizens (Resident/Non-Resident) aged 18 to 70 years
Employees from government, corporate, and private sectors
Self-employed professionals and business owners

NPS is one of the best retirement planning tools offering a blend of security + market-linked growth + tax savings. With low costs, flexibility, and lifelong pension benefits, it is ideal for individuals who want a secured and stress-free retirement.

Page 2: Types of NPS Accounts, Investment Options & Tax Benefits

  1. Types of NPS Accounts

Feature

Tier I Account (Mandatory)

Tier II Account (Optional)

Purpose

Retirement Savings

Voluntary Savings (like mutual funds)

Withdrawal

Restricted till age 60

Can withdraw anytime

Minimum Contribution

₹500 at opening

₹1,000 to open

Tax Benefits

Yes

No (except for Govt. employees)

Lock-in Period

Till age 60

No lock-in

  1. Types of NPS Investment Choices
  2. Active Choice (You Decide Allocation)

You choose how your money is invested in:

  • E – Equity (Max 75%)
  • C – Corporate Bonds
  • G – Government Securities
  • A – Alternative Assets (Max 5%)
  1. Auto Choice (Life-Cycle Based Allocation)

Suitable for those who don’t want to manage investments. Allocation changes with age:

  • Aggressive (LC75) – Higher equity till age 35
  • Moderate (LC50) – Balanced equity & debt
  • Conservative (LC25) – Lower equity, higher debt