NPS — National Pension System 2026 Complete Guide
National Pension System (NPS) ही भारत सरकारची voluntary retirement savings scheme आहे. यांत दोन tier असतात — Tier 1 (मुख्य pension account) आणि Tier 2 (flexible savings account).
🔄 Tier 1 vs Tier 2 — मुख्य फरक
| Feature | Tier 1 | Tier 2 |
|---|---|---|
| Minimum Contribution | ₹500/year | ₹250 |
| Withdrawal Before 60 | बंद (60 years पर्यंत) | कधीही |
| Tax Benefit | ✅ हो — Section 80CCD | ❌ नाही (govt employees सोडून) |
| Lock-in | 60 years पर्यंत | नाही |
| Minimum to Open | ₹500 | ₹1,000 |
| Mandatory? | हो (Tier 2 साठी Tier 1 आवश्यक) | नाही |
💰 Tax Benefits — 2026
Section 80CCD(1): Tier 1 contribution — salary/income च्या 10% पर्यंत — 80C च्या ₹1.5 lakh limit मध्ये
Section 80CCD(1B): Additional ₹50,000 — 80C limit च्या वर! (एकूण ₹2 lakh tax saving)
Section 80CCD(2): Employer contribution — unlimited (salary च्या 10% पर्यंत)
📊 Investment Options — Auto vs Active
Auto Choice (Life Cycle Fund):
- वय नुसार Equity/Bond mix आपोआप बदलतो
- Young age — जास्त equity, retirement जवळ — कमी equity
- Default option — beginners साठी best
Active Choice:
- तुम्ही स्वतः Equity (E), Corporate Bond (C), Government Bond (G) mix ठरवता
- Maximum 75% equity (50 वयापर्यंत)
- Financial knowledge असणाऱ्यांसाठी
📱 NPS Account कसे उघडायचे?
Online — eNPS (enps.nsdl.com):
- enps.nsdl.com वर जा
- National Pension System → Registration
- Aadhaar eKYC करा
- Bank details भरा
- PRAN (Permanent Retirement Account Number) मिळेल
- ₹500 minimum contribution करा
Offline — Point of Presence (PoP):
- बँकेत जा (SBI, PNB, HDFC, ICICI, etc.)
- NPS registration form भरा
- KYC documents द्या
- PRAN Card मिळेल
💸 Withdrawal Rules
60 वर्षांनंतर (Superannuation):
- 60% lump sum काढता येते — Tax-FREE!
- 40% Annuity (monthly pension) साठी mandatory
60 वर्षांपूर्वी (Premature Exit):
- 20% lump sum (taxable)
- 80% mandatory annuity
Special Partial Withdrawal (Tier 1):
- 3 वर्षांनंतर
- Medical, Education, Home purchase साठी
- Maximum 25% of own contributions
- 3 वेळा पर्यंत
☎️ Helpline
- NPS Helpline: 1800-110-069 (Free)
- NSDL: enps.nsdl.com