Social Security Fund (SSF) in Nepal 2082/83 (2026)

Four protection schemes: Medical Treatment, Health & Maternity; Accident & Disability; Dependent Family Protection; and Old-Age Protection (pension or lump sum).

Yes, for SSF-enrolled employers under the Contribution-Based Social Security Act 2074. EPF and CIT continue for civil servants in pensionable service and employers in transition.

The Social Security Fund (SSF / samajik suraksha kosh) is the autonomous institution under MoLESS that administers Nepal's contribution-based social insurance under the Contribution-Based Social Security Act 2074 and its Regulations 2075. SSF receives the monthly contribution, allocates it across the four protection schemes, and pays benefits to members. It launched operations in November 2018, and enrolment is now mandatory for formal-sector employers.

All formal-sector employers — private companies, public enterprises, banks and financial institutions, NGOs/INGOs registered in Nepal — must enrol with SSF and register their employees, alongside foreign workers in formal employment. Civil servants in pensionable government service are generally outside SSF and remain under their own pension scheme, while contract or non-pensionable public employees may be enrolled. Self-employed people and NRNs can join voluntarily.

The combined contribution is 31% of basic salary — 11% deducted from the employee's basic salary and 20% paid by the employer on top — with both parts deposited to SSF monthly. The employer's 20% is allocated by SSF across the four protection schemes, with a large share going to the Old-Age Protection Scheme that funds the retirement pension. The employee's 11% similarly funds the protection cluster on the employee's side.

Monthly, by the 15th of the following Nepali month. The employer calculates the 31% on each employee's basic salary, deducts the 11% from the employee, adds its own 20%, and deposits the total to SSF through the employer portal, with the monthly return alongside. Late deposit attracts a penalty under the Act, and persistent gaps surface at the annual labour audit, so most employers run the SSF deposit alongside payroll on the same day each month.

Medical Treatment, Health & Maternity (treatment, sickness, maternity benefit); Accident & Disability (workplace and general accident, disability compensation); Dependent Family Protection (survivors' benefits to spouse, children, dependent parents on the member's death); and Old-Age Protection (monthly pension or lump sum on retirement). Some sources count five by splitting Old-Age into a pension and a separate retirement fund, but the official framework is four schemes.

The employer registers at the SSF employer portal sosys.ssf.gov.np with the company's PAN/VAT registration, company registration certificate, list of employees with identity documents, and the SSF Memorandum of Understanding signed. After registration, each enrolled employee receives an 11-digit SSF ID, and the employer can then run the monthly contribution through the portal. Helpline 1116 (NTC/Ncell) and email info@ssf.gov.np support employer queries.

An SSF ID is the 11-digit unique identifier issued to each enrolled employee under the Social Security Fund framework, used to identify the member across the four protection schemes and to track lifetime contributions. The ID stays with the worker through changes of employer; subsequent employers report contributions against the same SSF ID. Members can check their contribution history and benefit eligibility on the SSF portal using this ID.

Yes — for SSF-enrolled employers under the Contribution-Based Social Security Act 2074, the 31% SSF contribution on basic salary replaces the older statutory Provident Fund (10% + 10%) and the gratuity obligation that used to apply under the Labour Act. EPF (Karmachari Sanchaya Kosh) and CIT continue to operate for civil servants in pensionable service, voluntary contributors and employers in transition. Hybrid arrangements during migration are common.

Yes. The self-contributor scheme allows self-employed people, informal workers and non-resident Nepalis (NRNs) to enrol voluntarily on the SSF portal, contributing the full 31% themselves (with no employer share). The schemes available are broadly the same as for formal-sector members, subject to the eligibility conditions of each — for example, the 180-month contribution minimum for the old-age pension. This is one of the routes for NRNs to build a Nepali retirement pension.

Under the Old-Age Protection Scheme, a member receives a monthly pension from age 60 if they have at least 180 months (15 years) of contributions, calculated on the accumulated contributions and returns over the contribution period. A member with fewer than 180 months at age 60 receives a lump sum instead. The pension is paid by SSF and continues for life subject to the scheme's terms. SSF provides member-specific estimates through the portal.

Under the Medical Treatment, Health & Maternity Scheme, eligible female members receive maternity benefits including a maternity cash benefit and antenatal/postnatal medical coverage, subject to the scheme's conditions. The maternity benefit complements the Labour Act 2074 maternity leave (14 weeks, with 60 days fully paid) — the SSF benefit is the social-security cash element, the Labour Act sets the leave entitlement. The two operate together for an enrolled female employee.

The SSF ID stays with the worker through job changes; the new employer registers the worker against the same SSF ID and continues to remit the 31% monthly contribution on the new basic salary. Contribution history is portable across employers, which is one of the major design features of SSF — workers do not lose accumulated months when they move. Confirm with the new employer that they have linked the worker to the existing SSF ID at on-boarding.

Non-deposit of SSF contributions is a breach of the Contribution-Based Social Security Act 2074 and exposes the employer to a penalty, recovery with interest, and a Labour Office complaint. A worker can raise the issue internally with the employer, escalate to SSF, file a complaint with the local Labour and Employment Office, and ultimately bring a claim before the Labour Court. The annual labour audit also surfaces SSF gaps for routine enforcement.

No. EPF (Karmachari Sanchaya Kosh / Employees Provident Fund) is the older provident-fund institution that continues to administer the 10%+10% PF arrangement for civil servants in pensionable service, voluntary contributors and employers not yet migrated. SSF (Samajik Suraksha Kosh / Social Security Fund) is the newer institution under the Contribution-Based Social Security Act 2074, with the 31% contribution and four protection schemes. They are separate; SSF replaces PF for SSF-enrolled employers.

The employer's 20% SSF contribution is generally treated as a deductible business expense under the Income Tax Act 2058, and the employee's 11% is deducted from the employee's taxable employment income for the purposes of TDS computation, reducing the salary-TDS base. So SSF interacts with both corporate tax (for the employer) and salary TDS (for the employee). Specifics — limits, treatment of self-contributors — depend on the current Finance Act and should be confirmed with a tax adviser.

SSF compliance is one of the line items the annual labour audit (Section 100 Labour Act 2074, Schedule 10 of Labour Rules 2075) reviews — whether the employer has enrolled with SSF, whether all employees are registered, whether the 31% monthly deposit is current, and whether SSF-vs-PF migration has been completed where applicable. Gaps in SSF surface at the audit and are typically corrected before the report is filed with the Labour Office.

For first-time SSF enrolment and the migration from PF/gratuity, for an employer with multiple branches or foreign workers, for an employee or family claiming SSF benefits (especially survivors' or disability), and for reconciliation of contribution gaps surfaced at the labour audit. A lawyer or labour adviser maps the right scheme to the claim and represents the member or employer in any dispute with SSF. Early engagement is far cheaper than rectifying multi-year gaps later.