养老保险缴纳人死亡的个人账户余额如何处理-保险法律援助-法律咨询免费平台-国际律师联盟

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问题	养老保险缴纳人死亡的个人账户余额如何处理
释义	养老保险个人死亡的个人账户余额纳入法定继承人的个人账户中，也就是说个人死亡后，其个人账户中的余额就作为遗产由其继承人继承。对此《社会保险法》明确规定，个人死亡的，其养老保险个人账户余额是可以继承的。《社会保险法》第十四条，个人账户不得提前支取，记账利率不得低于银行定期存款利率，免征利息税。个人死亡的，个人账户余额可以继承。
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