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广州中院:离婚仅能分割养老金和职业年金的个人缴费部分

  • 2025-11-24 21:02:35

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原创 姜勇 在法言法 

核心提示：养老金的单位缴费部分不能在离婚中分割。

案例来源：广东省广州市中级人民法院（2023）粤01民终26811号（2024年1月22日判决）

案情：
1、2019年11月，原告和被告登记结婚。
2、2020年10月，一审法院判决原告和被告离婚。2021年4月，二审法院维持原判。
2、2019年11月至2021年4月，在双方婚姻存续期间，被告的基本养老保险的个人缴费部分、单位缴费部分总和为31770.76元，被告的职业年金的个人缴费部分、单位缴费部分总和为15885.38元。
4、原告提起诉讼，请求分割上述夫妻共同财产，判令被告向原告支付基本养老保险、职业年金缴费部分的50%。
裁判理由：
一审法院判决：被告向原告返还基本养老保险、职业年金缴费部分的50%合计23378.07元。
广州中院认为：关于案涉养老保险的处理问题。《最高人民法院关于适用〈中华人民共和国民法典〉婚姻家庭编的解释（一）》第八十条规定：“离婚时夫妻一方尚未退休、不符合领取基本养老金条件，另一方请求按照夫妻共同财产分割基本养老金的，人民法院不予支持；婚后以夫妻共同财产缴纳基本养老保险费，离婚时一方主张将养老金账户中婚姻关系存续期间个人实际缴纳部分及利息作为夫妻共同财产分割的，人民法院应予支持。”本案中，一审法院在分割被告名下基本养老保险及职业年金账户时，将单位缴费部分一并纳入计算，既是超出当事人诉讼请求范围，亦是有悖于上述法律规定的处理原则，故本院予以纠正。
改判被告向原告支付基本养老保险、职业年金个人缴费部分补偿款7922元。
笔者分析：
养老金和职业年金的来源既包括单位缴费部分，也包括从个人工资中扣除的部分，后者属于夫妻共同财产，可以在离婚诉讼中依法分割。在分割时，应区分养老金和职业年金的具体数额，并根据婚姻关系存续的期间进行认定。在双方均无过错的情况下，应当由持有养老金和职业年金账户的一方，向另一方支付50%的补偿款。如果双方均持有养老金和职业年金账户的，数额大致相当的，则不宜分割。

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  1. CONNECT:[ UseTime:0.000562s ] mysql:host=127.0.0.1;port=3306;dbname=rcgz;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000708s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000320s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 1 [ RunTime:0.000236s ]
  5. SELECT * FROM `fenlei` WHERE `fid` = 2 [ RunTime:0.000220s ]
  6. SELECT * FROM `fenlei` WHERE `fid` = 3 [ RunTime:0.000239s ]
  7. SELECT * FROM `fenlei` WHERE `fid` = 4 [ RunTime:0.000218s ]
  8. SELECT * FROM `fenlei` WHERE `fid` = 5 [ RunTime:0.000239s ]
  9. SELECT * FROM `fenlei` WHERE `fid` = 6 [ RunTime:0.000225s ]
  10. SELECT * FROM `fenlei` WHERE `fid` = 7 [ RunTime:0.000218s ]
  11. SELECT * FROM `fenlei` WHERE `fid` = 37 [ RunTime:0.000230s ]
  12. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000651s ]
  13. SELECT * FROM `article` WHERE `id` = 237053 LIMIT 1 [ RunTime:0.000464s ]
  14. UPDATE `article` SET `lasttime` = 1764743270 WHERE `id` = 237053 [ RunTime:0.002168s ]
  15. SELECT * FROM `fenlei` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000251s ]
  16. SELECT * FROM `article` WHERE `id` < 237053 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000595s ]
  17. SELECT * FROM `article` WHERE `id` > 237053 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000422s ]
  18. SELECT * FROM `article` WHERE `id` < 237053 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001259s ]
  19. SELECT * FROM `article` WHERE `id` < 237053 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001265s ]
  20. SELECT * FROM `article` WHERE `id` < 237053 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001345s ]
0.082486s