Home → For Employees
SSF Employee Guide
Your rights, contributions, SSFID, benefits access, loans, and tax savings — from official sources
✅ 4 Things Every Employee Must Know
1. SSF is mandatory — you cannot opt out.
2. Your employer registers you (within 3 months of hiring).
3. Your SSFID is yours for life — it does not change when you change jobs.
4. If your employer deducts but doesn't deposit — that's a criminal offence (up to 3 years imprisonment).
[Source: Social Security Act 2074, Section 7 & 71]
Your Monthly Contributions
| Who Pays | Rate | Example (NPR 60,000 basic) | Source |
|---|---|---|---|
| You (Employee) | 11% of basic salary | NPR 6,600 | Operating Procedure 2075, Section 3 |
| Your Employer | 20% of basic salary | NPR 12,000 | Operating Procedure 2075, Section 3 |
| Total to SSF | 31% | NPR 18,600 | Act 2074 |
| Salary ceiling (FY 2082/83) | NPR 3,50,000/month maximum — contributions capped at this | Nepal Gazette 2082/04/14 | |
What is "Basic Salary"?
Minimum 60% Rule (Labour Regulations, Rule 66)
SSF applies to your basic salary — the fixed base pay before allowances. Nepal law requires that your basic salary must be at least 60% of your total salary.
Example: If your gross salary is NPR 1,00,000, your employer must classify at least NPR 60,000 as basic salary. SSF contributions apply to NPR 60,000 — not the full NPR 1,00,000.
⚠️ Important: Some employers set basic salary artificially low to reduce their 20% contribution. This is illegal. If your basic is below 60% of gross, you have the right to demand correction. [Source: Labour Regulations 2075, Rule 66]
Example: If your gross salary is NPR 1,00,000, your employer must classify at least NPR 60,000 as basic salary. SSF contributions apply to NPR 60,000 — not the full NPR 1,00,000.
⚠️ Important: Some employers set basic salary artificially low to reduce their 20% contribution. This is illegal. If your basic is below 60% of gross, you have the right to demand correction. [Source: Labour Regulations 2075, Rule 66]
1% Social Security Tax — You DO NOT Pay Separately
The 1% Social Security Tax (SST) is already included within your 11% SSF contribution. SSF contributors are fully exempt from paying SST separately under Financial Act, Section 21(4). Your payslip should NOT show separate SST if you are contributing to SSF.
[Source: Financial Act, Section 21(4)]
Your SSFID
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11-Digit ID
Your Social Security ID is 11 digits, unique to you, and permanent. It does not change when you change employers. Store it safely.
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Find It Online
Log in at sosys.ssf.gov.np → your SSFID is on the dashboard. Also shows your contribution history and benefit status.
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SMS / App
SMS "SSF" to 41042 (NTC) to get your SSFID. Also available on the SSF Nepal mobile app. Ask your HR if you don't have it.
Where Does Your 31% Go?
Your contributions are split across 4 protection schemes
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Medical & Maternity
1% of basic salary/month
OPD: NPR 25,000/yr
IPD: NPR 1,00,000/yr
Maternity: 98 days
Starts: Month 3
Full details →
OPD: NPR 25,000/yr
IPD: NPR 1,00,000/yr
Maternity: 98 days
Starts: Month 3
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Accident & Disability
1.4% of basic salary/month
Workplace: 100%
Other: up to NPR 7L
Disability: 60% salary
Starts: Day 1
Full details →
Workplace: 100%
Other: up to NPR 7L
Disability: 60% salary
Starts: Day 1
👨👩👧
Dependent Family
0.27% of basic salary/month
Spouse: 60% salary/life
Child: 40% each, max 2
Funeral: NPR 25,000
Work accident: Day 1
Full details →
Spouse: 60% salary/life
Child: 40% each, max 2
Funeral: NPR 25,000
Work accident: Day 1
🎯
Old Age Pension
28.33% of basic salary/month
Pension: age 60 + 15 years
Lump sum: any termination
Loan: 80% after 3 years
Tax deductible: NPR 5L/yr
Full details →
Pension: age 60 + 15 years
Lump sum: any termination
Loan: 80% after 3 years
Tax deductible: NPR 5L/yr
Tax Benefits of SSF
Annual Tax Deduction — Up to NPR 5,00,000
Your SSF contributions (employee share: 11%) are deductible from your taxable income — up to NPR 5,00,000 per year OR 1/3 of your employment income, whichever is lower.
Example: Annual basic salary NPR 6,00,000 → annual employee SSF = NPR 66,000 → full NPR 66,000 is deductible (well under the NPR 5L limit). [Source: Income Tax Act Nepal · Financial Act, Section 21(4)]
Calculate My Tax Saving →
Example: Annual basic salary NPR 6,00,000 → annual employee SSF = NPR 66,000 → full NPR 66,000 is deductible (well under the NPR 5L limit). [Source: Income Tax Act Nepal · Financial Act, Section 21(4)]
SSF Loans (After 3 Years)
After 36 consecutive months (3 years) of contributions, you can apply for below-market-rate loans:
| Loan Type | Maximum Amount | Note |
|---|---|---|
| Housing Loan | Up to 15 years' salary | For home purchase/construction |
| Education Loan | Per contribution history | For self or dependents |
| Social Function Loan | Per contribution history | Marriage, funeral, etc. |
| Special (Retirement Fund) | 80% of Retirement Fund balance | Emergency; no age restriction |
[Source: SSF Investment Procedure 2077] · Interest rate below commercial market rate.
What Happens to My SSF When I Resign?
Most employees don't know this: only part of your SSF balance is accessible when you resign. The pension portion stays locked until age 60 + 15 years of contributions.
| SSF Portion | Monthly (NPR 60K basic) | On Resignation |
|---|---|---|
| Retirement Fund (8.33% of basic) | ~NPR 4,998 | ✅ Lump sum — any age, any time |
| Pension portion (22.67% of basic) | ~NPR 13,602 | ❌ Locked — stays in your account until age 60 + 15 years |
| Medical / Accident / Dependent | Insurance benefits | No cash withdrawal — insurance schemes, not savings |
Example: On NPR 60,000 basic, NPR 18,600/month goes to SSF total. When you resign, you can withdraw approx NPR 4,998 × months worked as a Retirement Fund lump sum. The pension portion earns returns inside SSF until you reach eligibility at age 60.
✅ You never lose your SSF balance when you change employers. Your SSFID is portable for life. Give your new employer your SSFID — contributions continue from where they left off. Nothing is reset or lost.
→ Full pension and retirement fund rules [Source: Operating Procedure 2075 · Social Security Act 2074]
What If My Employer Isn't Depositing?
⚠️ Criminal Offence — Up to 3 Years Imprisonment
Deducting your 11% from salary but NOT depositing it to SSF is a criminal offence under Section 71 of the Social Security Act 2074. This is treated as breach of trust. Additionally, under the July 2025 amendment (Section 9(6)), if you have a work accident during a period of undeposited contributions, the employer pays personally — not SSF.
[Source: Social Security Act 2074, Section 71 · Amendment 2082]
Steps to Take:
- Check your contribution history — log in at sosys.ssf.gov.np. Missing months will show clearly.
- Confront HR in writing — send an email asking for confirmation of SSF deposit receipts.
- File a complaint at SSF — email info@ssf.gov.np or visit Naxal, Bhagwati Marg, Kathmandu.
- Complain to your district Labour Office — under the Labour Act 2074, the Labour Office can investigate and enforce.
- Call toll-free — 1116 (NTC) or 1660-01-55555.
Also see: Know Your Rights → — detailed complaint process, templates, and Labour Act protections.
📅 Remind Yourself to Check Your SSF Balance
Good habit: check your contribution history every 3 months to make sure your employer is depositing on time.
Remind yourself to check your SSF balance every 3 months →
Free reminder service by Lattice Nepal — remindme.latticenepal.com
Remind yourself to check your SSF balance every 3 months →
Free reminder service by Lattice Nepal — remindme.latticenepal.com
Get the Official SSF App
Manage your SSF account on the go — check balance, submit claims, find hospitals, and more. Download from official stores only.
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SSF Nepal — Official App
Published by Social Security Fund Nepal
[Source: ssf.gov.np/pages/mobile-app]
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SMS Balance Check
No internet? Send SSF to 41042 (NTC) to get your balance by SMS.
No internet? Send SSF to 41042 (NTC) to get your balance by SMS.
I Had EPF Before SSF — What Happens?
Your EPF balance stays at CIT (Citizens Investment Trust)
Employees who had EPF before SSF enrollment: your existing EPF balance remains at CIT and is NOT automatically transferred. New contributions go to SSF only.
✅ You cannot be forced to transfer your accumulated EPF balance.
✅ You can transfer EPF/CIT loans to SSF if you wish.
✅ Your employer does NOT need to maintain separate EPF — SSF's 20% employer contribution replaces both EPF and gratuity obligations. [Source: Social Security Act 2074 · nepaldivorce.com 2026]
✅ You cannot be forced to transfer your accumulated EPF balance.
✅ You can transfer EPF/CIT loans to SSF if you wish.
✅ Your employer does NOT need to maintain separate EPF — SSF's 20% employer contribution replaces both EPF and gratuity obligations. [Source: Social Security Act 2074 · nepaldivorce.com 2026]