SSF Nepal FAQ

SSF stands for Social Security Fund (सामाजिक सुरक्षा कोष) — Nepal's mandatory, government-managed, contribution-based social protection system covering medical, accident, family protection, and old-age retirement for formal sector workers. Established 2011, mandatory contributions from 22 May 2019.

The Social Security Fund Board — a 13-member tripartite board chaired by the Secretary of the Ministry of Labour, Employment and Social Security (MoLESS). Members include representatives from government agencies, employers, and trade unions.

Yes, with specific exemptions. Mandatory for: all employees of private companies, NGOs, INGOs, banks, cooperatives, and foreign-owned entities. Exempt: Nepal Army, Nepal Police, Armed Police Force, and civil servants under the old government pension (pre-FY 2082/83 appointees). No exception for company size — even 1 employee triggers mandatory registration.

No. SSF participation is a statutory obligation. Employers cannot offer employees the option to opt out, and employees cannot legally refuse enrollment. Any agreement to bypass SSF is void under law.

Yes, for new employees. Employers in SSF do not need separate EPF or gratuity — the 20% employer contribution covers both equivalents. For employees who had EPF before SSF: your existing balance remains at CIT (Citizens Investment Trust). New contributions go to SSF. You cannot be forced to move your accumulated EPF balance. You can transfer EPF/CIT loans to SSF.

Total = 31% of basic salary monthly. Split: Employee 11% (deducted from salary) + Employer 20% (additional, on top of salary). The employer deducts the employee's 11% at payroll and deposits both shares to SSF.

"Basic salary" is the fixed base pay before allowances. Labour Regulations Rule 66 requires at least 60% of total salary must be classified as basic. SSF applies only to basic salary — not to allowances, bonuses, or perks. Example: NPR 1,00,000 gross → minimum NPR 60,000 basic.

Yes. As of FY 2082/83, the ceiling is NPR 3,50,000/month (raised from NPR 3,00,000). If basic salary exceeds this, contributions are calculated on NPR 3,50,000 only. You receive full coverage despite the cap.

No. The 1% Social Security Tax is already included within your 11% SSF contribution. SSF contributors are exempt from paying SST separately under Financial Act, Section 21(4). Your payslip should NOT show separate SST.

Within 25 days after the end of each Nepali month. Updated from 15 days to 25 days by the Act to Amend Some Nepal Acts 2082 (Nepal Gazette 2082/04/14, July 30 2025). Payment via Nepal Bank Ltd, ConnectIPS, Khalti, eSewa, or FonePay. Upload bank voucher to SSF portal after payment.

The employer is entirely responsible. Employees do not self-register. The employer logs into employer.ssf.gov.np, adds employee details, uploads citizenship and PAN, and submits. Employers must register employees within 3 months of hiring.

An 11-digit Social Security ID unique to you for life — does not change when you change employers. Find it: (1) Log in at sosys.ssf.gov.np, (2) SMS "SSF" to 41042 (NTC), (3) SSF Nepal mobile app, (4) Ask your HR department.

Your SSFID and accumulated contributions are fully portable. (1) Inform your new employer of your SSFID, (2) New employer continues contributions from where old one left off, (3) Old employer must notify SSF within 1 month of your departure, (4) All 4 schemes remain intact — no gap or reset.

No fee. Registration is completely free for both employers and employees. All registration is online — no physical submission required.

OPD and IPD benefits begin after 3 months of contributions. Maternity requires 12 months within the previous 18 months. Accident coverage starts Day 1 with no waiting period. Medical benefits continue for up to 2 years after you stop contributing.

You pay 20% of all medical bills; SSF covers 80%. Applies to both OPD and IPD. For workplace accidents at empanelled hospitals, SSF covers 100% — no co-payment required.

Work accident or occupational disease deaths: Yes, from Day 1. Deaths from other causes (illness, non-work accident): No — 12 months of contributions required. The NPR 25,000 funeral grant is available in all cases.

This is currently unresolved. Two conflicting formulas found in research — Formula A: (Average basic salary last 3 years × Total months contributed) ÷ 180; Formula B: (Total Contributions + Investment Returns) ÷ 160. We do not publish a calculated estimate. Verify directly at ssf.gov.np or email info@ssf.gov.np.

SSF orders immediate registration. Consequences: (1) Employer pays all outstanding contributions with 10% interest, (2) Employer provides SSF-equivalent benefits on termination, (3) Fine up to NPR 1,00,000 or 1-year imprisonment or both, (4) Blocks business registration renewal.

Criminal offence. Deducting but not depositing = breach of trust under Section 71 — up to 3 years imprisonment. Steps: (1) Log in at sosys.ssf.gov.np and check contribution history, (2) If missing, file a complaint at SSF head office (Naxal, Bhagwati Marg, Kathmandu) or email info@ssf.gov.np, (3) Complain to your district Labour Office.

The employer pays personally. Under the July 2025 amendment (Section 9(6)), if contributions are undeposited and the employee suffers a work accident or death, the employer is personally liable for the full SSF-equivalent benefit. No exceptions.

10% interest on the overdue amount. Flat rate under Section 17. No grace period — day 26 after month-end triggers interest.

Retirement Fund (lump sum): Any age upon job termination. Pension: From age 60 with 180+ months. If less than 180 months at age 60: Lump sum. Early exceptions: Permanent disability or death (nominee/heir). Foreign workers: Retirement Fund any time after employment in Nepal ends.

Yes, voluntarily. Join through the Informal Sector Scheme at selfcontributor.ssf.gov.np. Rate: 9.37% self + 9.37% government = 18.74% total.

No. SSF contributions are tax-deductible up to NPR 5,00,000/year (or 1/3 of income, whichever lower). Pension payments are taxed at receipt — the contributions themselves are not taxed again.

Yes. Same 31%, same SSFID, same 4 schemes. Key difference: Retirement Fund withdrawable any time after employment ends — no need to wait until age 60. Contact: migrantworker@ssf.gov.np

Yes, voluntarily, through the Foreign Employment Contributor Scheme. Register at sosys.ssf.gov.np (select "Foreign Contributor") or contact migrantworker@ssf.gov.np / +977 9851345815.

SSF disburses the full accumulated amount to official dependents or legal heirs. The heir may elect a lump sum of up to NPR 7,00,000 instead of ongoing benefits. This election is made at the time of claim.