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1、人力资源社会保障部、财政部、国家税务总局、银保监会、证监会关于印发个人养老金实施办法的通知（人社部发（2022 ）70号）各省、自治区、直辖市及 新疆生产建设兵团人力资 源社会保障厅（局）、财 政厅（局），国家税务总 局各省、自治区、直辖市、 计划单列市税务局，各银 保监局、证监局：个人养老金实施办法Measures for the Implementation of Private Pensions【发布部门】人力资源和社会保障部，财政部，国家税务总局，中国银行保险监督管理委员会，中国证券监督管理委 员会【发文字号】人社部发(2022)70号【发布日期】【实施日期】【效力级别】部门规范性文件
2、【法规类别】工资福利与劳动保险，社会福利与社会保障Issuing authority： Instrumentalities of the State Council,All Ministries,Ministry of Human Resources & Social Security,Ministry of Finance,All Administrations,State Taxation Administration.AII Commissions,China Banking and Insurance Regulatory Commission,China Securities Reg
3、ulatory CommissionDocument Number： No. 70 2022 of the Ministry of Human Resources and Social SecurityDate issued： 10-26-2022Effective date： 10-26-2022Level of Authority： Departmental Regulatory DocumentsArea of Law： Trade Unions,Civil AffairsNotice by the Ministry of Human Resources and Social Secur
4、ity, the Ministry of Finance, the State Taxation Administration, the China Banking and Insurance Regulatory Commission, and the China Securities Regulatory Commission of Issuing the Measures for the Implementation of Private Pensions(No. 70 2022 of the Ministry of Human Resources and Social Security
5、)The departments (bureaus) of human resources and social security, and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and Xinjiang Production and Construction Corps; the tax administrations of the State Taxation Administratio
6、n in all provinces, autonomous regions, municipalities directly under the Cantral Gcvarnmant anrl ritioe i inrlor eonarato相关资产转移信息、领取 信息、缴纳个人所得税信 息、资金余额信息等。第十九条商业银行 根据业务流程和信息的时 效性需要，按照实时核验、 定时批量两类时效与信息 平台进行交互，其中：（一）商业银行在办理个 人养老金资金账户开立、 变更、注销和资金领取等 业务时，实时核验参加人 基本养老保险参保状态、 个人养老金账户和资金账 户唯一性，并报送有关信（二）商业
7、银行在办理完 个人养老金资金账户开 立、缴费、资金领取，以 及提供与个人养老金产品 交易相关的资金划转等服 务后，定时批量报送相关 信息。第二十条金融行业 平台应及时将以下数据报 送至信息平台。（一）个人养老金产品发 行机构、销售机构的基本 信息；（二）个人养老金产品的 基本信息；（二）参加人将洛相关小relevant assets, receipt, payment of individual income tax, and balance of funds, among others.Article 19 A commercial bank shall, according to the
8、business flow and the timeliness of information, exchange information with the information platform according to the timeliness of real-time verification and batch handling at fixed times, among which:(1) the commercial bank shall, when providing such services as opening, modifying, deregistering, a
9、nd receiving funds in the private pension fund account, verify on a real-time basis the participanfs participation in the basic pension insurance and the uniqueness of the private pension account and fund account and submit the relevant information; and(2) the commercial bank shall submit the releva
10、nt information in batches at fixed times after providing such services as opening the private pension fund account, payment and receipt of funds, and fund transfer and other services relating to the trading of private pension products.Article 20 A financial industry platform shall submit the followi
11、ng data to the information platform in a timely manner.(1) Basic information on the issuers and sales institutions of private pension products.(2) Basic information on private pension products. Tradina information. assAt information data.人养老金产品的交易信 息、资产信息数据等。第二十一条信息平 台应当及时向商业银行和 金融行业平台提供技术规 范，确保对接顺畅
12、。推进信息平台与相关部门 共享信息，为规范制度实 施、实施业务监管、优化 服务体验提供支持。第四章 个人养老金资金 账户管理第二十二条商业银 行应完成与信息平台、金 融行业平台的系统对接， 经验收合格后办理个人养 老金业务。第二十三条商业银 行可以通过本机构柜面或 者电子渠道，为参加人开 立个人养老金资金账户。商业银行为参加人开立个 人养老金资金账户，应当 通过信息平台完成个人养 老金账户核验。商业银行也可以核对参加 人提供的由社会保险经办 机构出具的基本养老保险 参保证明或者个人权益记 录单等相关材料，报经信 息平台开立个人养老金账and other information of relev
13、ant private pension products invested in by participants.Article 21 An information platform shall promptly provide technical specifications to commercial banks and financial industry platforms to ensure smooth connection.The sharing of information between the information platform and relevant depart
14、ments shall be promoted to provide support for regulating the implementation of rules, regulating services, and optimizing service experience.Chapter IV Management of Private Pension Fund AccountsArticle 22 A commercial bank shall complete system connection with the information platform and financia
15、l industry platform and provide private pension services upon verifying the eligibility of participants.Article 23 A commercial bank may open a private pension fund account for a participant over the counter or by electronic means.When a commercial bank opens a private pension fund account for a par
16、ticipant, it shall complete the verification of the private pension account through the information platform.The commercial bank may also verify relevant materials provided by the participant, such as the certificate of participation in the basic pension insurance or the records of personal rights a
17、nd interests issued by the social insurance agency, and after opening the nri/ato noneinn accruic十 i mnn rnnnrtinn tn tho户后，为参加人开立个人 养老金资金账户，并与个 人养老金账户绑定。第二十四条参加人 开立个人养老金资金账户 时，应当按照金融监管部 门要求向商业银行提供有 效身份证件等材料。商业银行为参加人开立个 人养老金资金账户，应当 严格遵守相关规定。第二十五条个人养 老金资金账户应支持参加 人通过商业银行结算账 户、非银行支付机构、现 金等途径缴费。商业银行 应为参
18、加人、个人养老金 产品销售机构等提供与个 人养老金产品交易相关的 资金划转服务。第二十六条商业银 行应实时登记个人养老金 资金账户的缴费额度，对 于超出当年缴费额度上限 的，应予以提示，并不予 受理。第二十七条商业银 行应根据相关个人养老金 产品交易结果，记录参加 人交易产品信息。第二十八条商业银 行应为参加人个人养老金 资金账户提供变更服务，information platform, open a private pension fund account for the participant and bind it to the private pension account.Articl
19、e 24 When opening a private pension fund account, a participant shall provide his or her valid identification and other materials to the commercial bank in accordance with the requirements of the financial regulator.A commercial bank that opens a private pension fund account for the participant shal
20、l strictly comply with the relevant provisions.Article 25 The private pension fund account shall support the participant in making payments through the commercial bank settlement account, non-banking payment institution, cash, or other means. A commercial bank shall provide fund transfer services re
21、lating to the trading of private pension products to participants and the sales institutions of private pension products, among others.Article 26 A commercial bank shall register the limit of contribution to the private pension fund account in real time, and shall give a reminder if the contribution
22、 limit exceeds the upper limit for the current year and shall not accept the application.Article 27 A commercial bank shall record the information on the participants1 trading in the relevant private pension products according to the results of trading in such products.Article 28 A commercial bank s
23、hall provide the service of modifying the participants* private pension fund accounts and assist in the nnnnantinn nf nlrl onrl now amm into anrl tho并协助做好新旧账户衔接 和旧账户注销。原商业银 行、新商业银行应通过信 息平台完成账户核验、账 户变更、资产转移、信息 报送等工作。第二十九条商业银 行应当区别处理转移资 金，转移资金中的本年度 缴费额度累计计算。第三十条个人养老 金资金账户当日发生缴存 业务的，商业银行不应为 其办理账户变更手续。办
24、 理资金账户变更业务期 间，原个人养老金资金账 户不允许办理缴存、投资 以及支取等业务。第三十一条商业银 行开展个人养老金资金账 户业务，应当公平对待符 合规定的个人养老金产品 发行机构和销售机构。第三十二条商业银 行应保存个人养老金资金 账户全部信息自账户注销 日起至少十五年。第五章个人养老金机构 与产品管理第三十三条个人养 老金产品及其发行、销售 机构由相关金融监管部门 稚定八小人羔老仝声国乃deregistration of old accounts. The original commercial bank and the new commercial bank shall compl
25、ete such work as account verification, account modification, asset transfer, and information submission through the information platform.Article 29 A commercial bank shall treat transferred funds differently and the contribution limit of transferred funds for the current year shall be calculated acc
26、umulatively.Article 30 Where a participant makes contributions to the private pension fund account on a day, the commercial bank shall not undergo account modification formalities for him or her. During the period of modifying the fund account, deposit, investment, and withdrawal, among others, unde
27、r the original private pension fund account shall not be allowed.Article 31 A commercial bank shall, when providing private pension fund account services, fairly treat the issuers and sales institutions of private pension products in compliance with the relevant provisions.Article 32 A commercial ba
28、nk shall keep all information of a private pension fund account for at least 15 years from the date of deregistration of the account.Chapter V Private Pension Institutions and Product ManagementPrivate pension products and their issuers and sales institutions shall be determined by the relevant fina
29、ncial regulators. The information on private pension products其发行机构信息应当在信 息平台和金融行业平台同 日发布。第三十四条个人养 老金产品应当具备运作安 全、成熟稳定、标的规范、 侧重长期保值等基本特 征。第三十五条 商业银 行、个人养老金产品发行 机构和销售机构应根据有 关规定，建立健全业务管 理制度，包括但不限于个 人养老金资金账户服务、 产品管理、销售管理、合 作机构管理、信息披露等。 商业银行发现个人养老金 实施中存在违规行为、相 关风险或者其他问题的， 应及时向监管部门报告并 依规采取措施。第三十六条个人养 老金产品交
30、易所涉及的资 金往来，除另有规定外必 须从个人养老金资金账户 发起，并返回个人养老金 资金账户。第三十七条个人养 老金产品发行、销售机构 应为参加人提供便利的购 买、赎回等服务，在符合 监管规则及产品合同的前 提下，支持参加人进行产 品转换。and their issuers shall be released to the public through the information platform and the financial industry platform on the same day.Article 33 Private pension products shall ha
31、ve basic characteristics such as safe operation, maturity and stability, standardized subject matter, and emphasis on long-term value maintenance.Article 34 Commercial banks and issuers and sales institutions of private pension products shall, in accordance with the applicable provisions, establish
32、and improve business management rules, including but not limited to private pension fund account services, product management, sales management, management of cooperators, and information disclosure. If a commercial bank finds any regulatory violation, relevant risks, or other problems in the implem
33、entation of private pensions, it shall report to the regulator in a timely manner and take measures in accordance with the applicable provisions.Article 35 Unless otherwise provided for, the funds involved in private pension product transactions shall be transferred from and to a private pension fun
34、d account.Article 36 The issuer and sales institution of private pension products shall provide participants with convenient purchase, redemption, and other services and support participants in changing products under the premise of compliance with regulatory rules and product contracts.第三十八条个人养 老金资
35、金账户内未进行投 资的资金按照商业银行与 个人约定的存款利率及计 息方式计算利息。第三十九条个人养 老金产品销售机构要以 “销售适当性”为原则，依法 了解参加人的风险偏好、 风险认知能力和风险承受 能力，做好风险提示，不 得主动向参加人推介超出 其风险承受能力的个人养 老金产品。第六章信息披露第四十条人力资源 社会保障部、财政部汇总 并披露个人养老金实施情 况，包括但不限于参加人 数、资金积累和领取、个 人养老金产品的投资运作 数据等情况。第四十一条信息披 露应当以保护参加人利益 为根本出发点，保证所披 露信息的真实性、准确性、 完整性，不得有虚假记载、 误导性陈述和重大遗漏。第七章监督管理第
36、四十二条人力资 源社会保障部、财政部藉 据职责对个人养老金的账Article 37 The interest on funds in the private pension fund account which are not used for investment shall be calculated at the deposit interest rate and by the interest calculation methods as agreed upon by the commercial bank and the individual.Article 38 The sales
37、 institution of private pension products shall, under the principle of “sales appropriateness”，understand the risk preference, risk cognition capability, and risk tolerance of the participants in accordance with the law, effectively give risk warnings, and shall not take the initiative to recommend
38、private pension products to the participants beyond their risk tolerance.Chapter VI Information DisclosureArticle 40 The Ministry of Human Resources and Social Security and the Ministry of Finance shall summarize and disclose the implementation of private pensions, including but not limited to the n
39、umber of participants, accumulation and receipt of funds, and investment operation data of private pension products.Article 41 Information disclosure shall take the protection of the interests of participants as the fundamental starting point and ensure that the disclosed information is truthful, ac
40、curate, and complete, and does not contain any false records, misleading statements, or material omissions.Chapter VII Supervision and AdministrationArticle 42 The Ministry of Human Resources and Social Security and the Ministry of Finance shall formulate specific policies on the setting nf nri/atn
41、nnneinninto nnntrihi itinn lim计户设置、缴费额度、领取 条件、税收优惠等制定具 体政策并进行运行监管。 税务部门依法对个人养老 金实施税收征管。第四十三条人力资 源社会保障部对信息平台 的日常运行履行监管职 责，规范信息平台与商业 银行、金融行业平台、有 关政府部门之间的信息交 互流程。第四十四条人力资 源社会保障部、财政部、 税务部门在履行日常监管 职责时，可依法采取以下 措施：（一）查询、记录、复制 与被调查事项有关的个人 养老金业务的各类合同等 业务资料；（二）询问与调查事项有 关的机构和个人，要求其 对有关问题做出说明、提 供有关证明材料；（三）其他法律法
42、规和国 家规定的措施。第四十五条中国银 行保险监督管理委员会、 中国证券监督管理委员会 根据职责，分别制定配套 政策，明确参与金融机构conditions for receiving the pension, and tax preferences, among others, according to their duties and regulating the operation thereof. Tax authorities shall administer the collection of tax on private pensions in accordance with th
43、e law.Article 43 The Ministry of Human Resources and Social Security shall be responsible for regulating the daily operation of the information platform and shall regulate the information exchange process among the information platform, commercial banks, financial industry platforms, and relevant go
44、vernment departments.Article 44 The Ministry of Human Resources and Social Security, the Ministry of Finance, and tax authorities may take the following measures in accordance with the law when performing their daily regulation duties:(1) Inquiring about, recording, and duplicating all kinds of cont
45、racts and other business materials of private pension services related to the matters under investigation.(2) Interviewing the institution and individual related to the matters under investigation and requiring them to provide explanations on the relevant issues and provide the relevant supporting m
46、aterials.(3) Taking other measures prescribed by laws and regulations and by the state.Article 45 The China Banking and Insurance Regulatory Commission and the China Securities Regulatory Commission shall, according to their respective duties, formulate supporting policies respectively, specify the
47、list nf nartirkinatinn financial inetiti itinne hi icinace的名单、业务流程、个人 养老金产品条件、监管信 息报送等要求，规范银行 保险机构个人养老金业务 和个人养老金投资公募基 金业务，对参与金融机构 发行、销售个人养老金产 品等经营活动依法履行监 管职责，督促参与金融机 构优化产品和服务，做好 产品风险提示，加强投资 者教育。参与金融机构违反本实施 办法的，中国银行保险监 督管理委员会、中国证券 监督管理委员会依法依规 采取措施。第四十六条中国银 行保险监督管理委员会、 中国证券监督管理委员会 对金融行业平台有关个人 养老金业务的日常
48、运营履 行监管职责。第四十七条各参与 部门要加强沟通，通过线 上线下等多种途径，及时 了解社会各方面对个人养 老金的意见建议，处理个 人养老金实施过程中的咨 询投诉。第四十八条各参与 机构应当积极配合检查， 加立提饵石手洛制.不得flow, conditions for private pension products, reporting of regulatory information, and other requirements, regulate banking and insurance institutions1 private pension services and inv
49、estment of private pensions in publicly offered funds, legally perform the duties of regulating participating financial institutions, issuance and sale of private pension products and other business activities, urge participating financial institutions to optimize products and services, effectively give warnings on product risks, and