联邦内阁于周六批准了“统一养老金计划”（Unified Pension Scheme），该计划将惠及230万名政府雇员。该计划将明确中央政府雇员退休后的养老金支付方式，并为员工提供尊严和财务保障。
该计划适用于2004年1月1日之后入职的员工，并将于2025年4月1日起实施。
本文将探讨统一养老金计划、其福利与特点，以及它与新养老金计划（NPS）的区别。
1. 什么是统一养老金计划？
- 统一养老金计划（UPS）旨在根据中央政府雇员的最后薪资和工龄，为其提供稳定的养老金。
- UPS确保政府雇员能够获得基本工资50%的养老金，且最低金额为10,000卢比。
- 养老金将根据通货膨胀进行相应调整。
- 中央政府雇员可以在统一养老金计划和新养老金计划（NPS）之间进行选择。
- 此外，目前的新养老金计划（NPS）中央政府参保人将有权选择转入UPS。
2. 统一养老金计划（UPS）的主要特点是什么？
统一养老金计划基于以下五大支柱：
a. 养老金保障：
- 在UPS下，员工在退休前12个月的平均基本工资的50%将作为保障养老金发放，前提是最低服务年限需满25年。
- 对于服务年限在10年至25年之间的员工，补偿金额将按比例相应折算。
b. 家庭养老金保障
- 若政府雇员不幸去世，其家属将获得保障性家庭养老金。
- 养老金金额为该员工去世前所领取的最后养老金的60%。
c. 最低养老金
- 为确保低薪阶层员工的财务安全，将向员工提供每月至少10,000卢比的保障养老金。
d. 通胀指数化
- 为确保养老金的实际购买力不因通货膨胀而受损，统一养老金计划引入了通胀指数功能。
- 对于保障养老金、保障家庭养老金和保障最低养老金，将参照全印度工业工人消费价格指数（AICPI-IW），像在职员工一样发放物价补贴（Dearness Relief）。
e. 退休时除酬金外的一次性付款
- 按退休之日的月薪酬（工资+物价补贴）计算，每满六个月服务期可获得相当于1/10月薪的一次性付款。
- 此项付款不会减少保障养老金的金额。
3. UPS与NPS有何区别？
2004年之前，政府雇员实行的是旧养老金计划。自2004年起，引入了新养老金计划（NPS）。NPS与旧计划（OPS）在两个关键方面存在差异：它取消了养老金保障，并由员工和政府共同缴费来提供资金。
然而，考虑到NPS的不足之处，联邦内阁现已批准了统一养老金计划（UPS），其中恢复了旧养老金计划的部分特点。
The following are the differences between the Unified Pension Scheme and the New Pension Scheme (NPS):
a. Manner of Computation of Pension amount:
- Under UPS, the pension amount is equal to 50% of the average basic pay of the employee for the last 12 months of the service subject to a minimum period of service of 25 years.
- However, in the case of NPS, the contributions of employees and employers are invested in Debt and Equity instruments, and the pension amount is calculated based on the return generated from such instruments.
- Therefore, NPS did not guarantee any fixed pension to the employee.
b. Minimum Pension:
- The UPS provides a minimum pension of INR 10,000 per month subject to a minimum service of 10 years.
- However, there is no clause of minimum pension under NPS.
c. Difference in employer and employee contribution
- Under NPS, the employees are required to contribute 10% of their basic salary throughout their employment, and the central government is required to contribute 14%.
- Whereas under UPS, such contributions have been changed. Now the government contribution has increased from 14% to 18.5%. However, employee contribution is the same as earlier, i.e., 10% of basic pay.
d. Family Security/ Pension post demise of employee
- Under UPS, If an employee passes away, the family of the employee shall be entitled to 60% of the last pension given to the employee immediately before their demise.
- However, under NPS, the amount of pension to the family of deceased employees is based on the funds lying in the accumulated corpus in the pension fund and annuity plan selected by the employee at the time of retirement. The employee has to choose between the following two-tier account structure:
- Tier-1 Account: A mandatory pension account with tax benefits.
- Tier-2 Account: An optional investment account linked to Tier-1, offering flexibility for withdrawals.
e. Computation of Superannuation:
- Under UPS, the employee shall be given a lump sum amount of superannuation. Such amount shall be computed as 1/10th of monthly emoluments plus dearness allowances as on the date of retirement and calculated based on every six months of the service. Such amount shall be in addition to the gratuity and shall not affect the monthly secured pension of the employee.
- However, under NPS, the employees are permitted to withdraw a maximum of 60% of the balance lying in their employee corpus at the time of retirement. The balance amount is invested further and used for payment of pension every month.
4. Who is eligible to opt for UPS?
- All Central government employees, who have joined after 1st January 2004, are eligible for the Unified Pension scheme at their option. Employee may choose to continue under NPS as well if he wants to.
- Once the option is selected, it can’t be changed.
- Further, this scheme applies to central government employees. However, states may opt for the same as well.
5. 结论：
The New Pension Scheme has been a cause of dissatisfaction among the central government employees as it requires employee contributions as well, unlike the old pension scheme where no contribution was required from the employee. Further, the New Pension scheme was offering lower assured returns as the amount was invested in the debt and equity market.
However, UPS has retained the feature of employee contribution of the NPS and has restored the feature of assured pension and assured superannuation from the Old Pension scheme.
