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Two-pot system: considerations for over-55s

by | May 23, 2024

With 100 days to go until implementation of the “two-pot system” for retirement, Keith Peter, Advice Manager at Old Mutual Personal Finance, says that the best approach is to maintain your current strategy and avoid prematurely accessing the savings pot as far as possible.

Two-pot system: considerations for over-55s24 May marks 100 days until the introduction of the two-pot retirement system, on 1 September 2024, which will herald significant changes to the retirement landscape in South Africa.

The new system, which allows for more flexible access to retirement funds, demands careful consideration, especially for people aged 55 and over.

The system divides retirement contributions into two pots: one-third for savings that can be accessed before retirement and another for funds only accessible at retirement. But for provident fund members who were 55 years old as at 1 March 2021, the new two-pot legislation provides specific provisions.

From 1 September this year, these individuals can choose to remain under their current system, which allows for a 100% cash withdrawal of all funds saved before 1 March 2021 when they retire. Alternatively, they can opt for the new system, which could provide better tax efficiency and income stability.

For further clarity on the new system, listen to Maya’s chat with Basil Maseko from National Treasury.

It’s crucial that advisers comprehensively understand their customers’ needs and encourage them to make informed decisions that align with their long-term financial health.

Whatever option the customer chooses, accessing funds early could lead to a significant tax burden, as withdrawals will be taxed at the marginal rate, whereas funds accessed upon retirement receive more favourable tax treatment under the retirement tax tables.

Early withdrawal also means that you miss out on the power of compound growth on the funds in the savings pot.

The impact of early withdrawals

Consider a 55-year-old planning to retire at 60 with a current pension fund valued at R1 million as of 31 August 2024. The customer’s monthly pension contributions total R6 000 (R72 000 annually), so R2 000 (R24 000 annually) is allocated to the savings pot and R4 000 (R48,000 annually) goes into the retirement pot.

We will assume a 6% annual contribution increase and an 8% growth rate for the pension fund.

On 1 September 2024, R30 000 of the customer’s pension fund value will be moved into their savings pot as their initial “seeding capital”.  Consequently, the “vested pot”, representing the remaining balance after the savings pot allocation, will be R970 000 (R1 million minus R30 000).

If the customer withdraws from the savings pot annually, including the initial seeding capital, the total value of the retirement fund at age 60 will be R1 765 066. If the customer does not withdraw from the savings pot, including the seeding capital, the total value of the retirement fund at age 60 will be R1 979 023 – a difference of over R200 000.

Consistency is key

Financial advisers should emphasise stability and adherence to their customers’ established financial plans when guiding them through the new system. Often, the best approach is to maintain their current strategy and avoid prematurely accessing the savings pot as far as possible.

This cautious approach helps safeguard the capital they have accrued over their working lives. Financial advisers should review customers’ plans annually, adjusting only as needed to address any shortfalls while continuing to invest in conservative to moderate funds.

This strategy ensures that the investment growth remains steady, albeit not explosively high, thus securing the necessary funds for a comfortable retirement.

Furthermore, each customer’s unique circumstances – their specific financial needs, aspirations, and retirement goals – should dictate tailored advice, ensuring that advisers provide personalised and practical guidance through the intricacies of the new retirement system.

Resources and continuing education for advisers

The new system presents both challenges and opportunities. For advisers, this is a chance to deepen customer relationships and improve financial outcomes for retirees.

There are ample resources are available to support financial advisers through the transition to the two-pot retirement system. Fund administrators, insurance companies, and asset management firms have provided extensive information, and all conscientious financial advisers should keep a lookout for webinars and updated resources.

Platforms like National Treasury and SARS offer valuable FAQs and documents. Additionally, industry bodies such as the Financial Planning Institute (FPI) and the Association for Savings and Investments South Africa (ASISA) provide further educational opportunities through online webinars, ensuring advisers can offer sound advice and navigate these regulatory changes effectively.

This post was based on a press release issued on behalf of Old Mutual Personal Finance.

18 Comments

  1. hi, in 2021 I was 55 years old, can I ask for part of my provident fund?

    Reply
    • In order to receive the R30 000 seed capital you would have to opt into the Two Pot system. Discuss this with your HR

      Reply
  2. I am 58 years old now. I need money. your notes stated that if i was 55 years old in 2021 i am excluded from asking for money from 2 pot system. Is this true. please exlain

    Reply
    • As per the other comment, you can opt in but you need to inform your HR/ retirement administrator

      Reply
  3. As in HR or Site Manager?

    Reply
  4. If you currently have multiple retirement vehicles (RA , Pension Fund , Preservation Provident & Pension fund) does the 10% seed capital (up to a maximum of 30k) apply to each vehicle. There are no future contributions to these vehicles from 1 September except the RA

    Reply
  5. Is there a deadline after which you can no longer opt-in?

    Reply
    • I need to check but I suspect you would need to opt in before 1 September because it affects the seed capital and contributions from 1 September

      Reply
      • Thanks Maya. An internet search did not clarify this, so I would appreciate a definitive answer.

        Reply
        • According to Liberty you have 12 months after the implementation of the Two Pots to opt in

          Reply
          • i would like to take part in two potsystem but over 55 years

            Reply
  6. How do I opt out of the two pot system.

    Reply
    • If you were 55 years or older on 1 March 2021 you will not be included in the Two-Pot Retirement System – you would have to actively opt-in. If you were younger than 55 you cannot opt out

      Reply
      • I was 57yrs on the 1st March 2021. Does it mean that the accumulated retirement before then, I can get 100% thereof? What happens to the money accumulated thereafter? Does it fall into the two-pot system?

        Reply
        • I got Liberty to give you a thorough answer:
          The answer is: It depends…

          1. If you were 57 on 1 March 2021 and are a member of a pension fund on 31 August 2024, you are not an “excluded member” and will automatically be part of the two-pot system. Seed capital will be transferred from your benefits accumulated up until 31 August 2024 and will be transferred to your Savings Component. Your contributions from 1 September 2024 will be split 1/3 to the Savings Component and 2/3 to the Retirement Component. You can STILL access 100% of the benefits in your Vested Component prior to retirement- this is a right you currently have and is not lost.

          2. If you were 57 on 1 March 2021 and a member of a provident fund and you are in that ORIGINAL provident fund on 31 August 2024, you are automatically “excluded” from the two-pot regime. If you do NOT ELECT to OPT IN to the two-pot system, you will NOT have Seed Capital and you will only make contributions to the Vested Component. Your contributions will not be split. As with pension fund members, you can STILL access 100% of the benefits in your Vested Component prior to retirement- this is a right you currently have and is not lost.

          3. If you were 57 on 1 March 2021 and a member of a provident fund and you are in that ORIGINAL provident fund on 31 August 2024, you are automatically “excluded” from the two-pot regime. If you ELECT to OPT IN to the two-pot system, Seed capital will be transferred to your Savings Component. Your contributions from the month after you have made that ELECTION to OPT IN will be split 1/3 to the Savings Component and 2/3 to the Retirement Component. As with pension fund members you can STILL access 100% of the benefits in your Vested Component prior to retirement- this is a right you currently have and is not lost.

          Reply

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Maya Fisher-French author of Money Questions Answered

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