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SSF vs EPF — What Changed?
Nepal replaced EPF with SSF for new employees in 2019 — here's what that means for your coverage and your old EPF balance
Key Takeaway
SSF is a significant upgrade over EPF. SSF's 31% total contribution (vs EPF's 20%) funds four protection schemes — medical, accident, family protection, and retirement — replacing both EPF and gratuity. For new employees hired after May 2019, there is no EPF — only SSF.
Side-by-Side Comparison
| Feature | SSF (from 2019) | EPF (old system) |
|---|---|---|
| Employee contribution | 11% of basic salary | 10% of basic salary |
| Employer contribution | 20% of basic salary | 10% of basic salary |
| Total contribution | 31% | 20% |
| Medical coverage (OPD) | Yes — NPR 25,000/yr after 3 months | No |
| Medical coverage (IPD) | Yes — NPR 1,00,000/yr after 3 months | No |
| Maternity benefits | Yes — 98 days leave + newborn lump sum | No |
| Accident & Disability | Yes — Day 1, 100% workplace, up to NPR 7L | No |
| Permanent disability pension | Yes — lifetime monthly pension | No |
| Dependent family protection | Yes — 60% spouse pension, 40% per child | No |
| Old age monthly pension | Yes — from age 60 with 15 years | No monthly pension |
| Lump sum withdrawal | Yes — Retirement Fund, any age on job termination | Yes — after retirement |
| Loans available | Yes — after 36 months (housing, education, etc.) | Yes — limited types |
| Tax deduction | Yes — up to NPR 5,00,000/yr | Yes — same limit |
| Separate gratuity needed? | No — 20% employer contribution covers it | Yes — separate gratuity required |
| Managed by | SSF Board / MoLESS | CIT (Citizens Investment Trust) |
| Applicable to new employees | Yes — since May 2019 | No longer used for new hires |
| Foreign worker eligible | Yes — same 31%, same 4 schemes | No specific provision |
What Happens to My Old EPF Balance?
Your EPF balance stays at CIT — it is NOT automatically moved to SSF
If you had EPF contributions before May 2019, that accumulated balance remains at Citizens Investment Trust (CIT). SSF and CIT are separate institutions. Your new contributions (from May 2019 onwards) go to SSF only.
[Source: Social Security Act 2074 · nepaldivorce.com 2026]
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You Cannot Be Forced to Transfer
Your employer cannot legally require you to transfer your accumulated EPF/CIT balance to SSF. The choice is entirely yours.
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You Can Transfer Loans
If you had a CIT/EPF loan, you can transfer that loan to SSF if you wish. The balance itself remains at CIT until you withdraw it.
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Withdraw from CIT Separately
When you retire or leave service, you claim your EPF balance from CIT and your SSF Retirement Fund from SSF — two separate claims to two separate institutions.
Sources for this comparison:
Social Security Act 2074 · Operating Procedure 2075 · Labour Act 2074 · nepaldivorce.com 2026 · ssf.gov.np