Key Features and Objectives

Scheme Overview

Ministry: Ministry of Finance

Objectives:

  • To provide a safety net for workers in the unorganized sector against longevity risks.
  • To encourage workers to save voluntarily for their retirement.
  • To address the issue of the aging population in India.

Government Guarantee:

The unique feature of APY is that the Central Government guarantees the minimum pension. If the accumulated corpus earns lower returns than estimated, the government funds the deficit. If returns are higher, subscribers get enhanced benefits.

Eligibility and Enrollment

Who can Subscribe?

Criteria for Entry

Any citizen of India can join the APY scheme subject to the following conditions:

Conditions:

  • Age Limit: Between 18 and 40 years.
  • Bank Account: Must have a savings bank account or post office savings bank account.
  • Compliance: The subscriber should not be an income tax payer (rule effective from Oct 1, 2022).
  • Mobile Number: Possession of a mobile number is recommended for updates.
Note: A person joining at 18 years will have to contribute for 42 years, while a person joining at 40 will contribute for 20 years.

Benefits and Pension Slabs

Guaranteed Pension Benefits

Subscribers receive a guaranteed minimum monthly pension at the age of 60 years.

Pension Slabs (Monthly):

  • ₹ 1,000
  • ₹ 2,000
  • ₹ 3,000
  • ₹ 4,000
  • ₹ 5,000

Contribution Logic:

The contribution amount depends on the age of entry and the pension slab chosen. Younger entrants pay a lower monthly contribution compared to older entrants for the same pension amount.

Withdrawal and Exit Mechanisms

Scenario Analysis: Death and Exit

1. On Reaching 60 Years (Maturity):

The subscriber gets the guaranteed monthly pension for life.

2. Death of Subscriber (After 60):

The Spouse receives the same pension amount for their lifetime.

3. Death of Both Subscriber and Spouse:

The accumulated pension wealth (corpus) is returned to the Nominee.

4. Premature Death (Before 60):

The spouse has two options:

  • Continue: Contribute to the account for the remaining period until the original subscriber would have turned 60.
  • Exit: Withdraw the entire accumulated corpus and close the account.

5. Voluntary Exit (Before 60):

Permitted generally. The subscriber gets their own contribution + net actual interest earned. (Government co-contribution, if any, is not returned).

Tax Benefits

Income Tax Act, 1961
  • Contributions to APY are eligible for tax deduction under Section 80CCD.
  • This is over and above the limit of ₹1.5 Lakh under Section 80C, offering additional tax saving opportunities.