⚖️ Your Three Core Legal Obligations 1. Register your business at employer.ssf.gov.np (mandatory regardless of company size — even 1 employee). 2. List all employees within 3 months of hiring. 3. Deposit 31% within 25 days after each Nepali month-end. [Source: Social Security Act 2074, Section 7]

Registration Steps

1

Register at employer.ssf.gov.np

Create your employer account on the SSF portal. Free — no government registration fee.

2

Upload Company Documents

Company registration certificate, PAN/VAT, MOA/AOA, citizenship of director, rent/Lalpurja, board resolution, bank details.

3

Receive ERN (Employer Registration Number)

Issued within 3–7 working days. This is your permanent SSF employer identifier.

4

Add All Employees

Use the Employee Listing module. Upload each employee's citizenship and PAN. Deadline: within 3 months of hiring.

5

Run Monthly Payroll — Deduct 11%

Deduct employee's 11% from basic salary. Combine with your 20% employer share. Total: 31% per employee.

6

Deposit by 25th of Following Month

Pay via Nepal Bank Ltd, ConnectIPS, Khalti, eSewa, or FonePay. Deadline: 25 days after Nepali month-end.

7

Upload Payment Voucher

Upload your bank receipt/payment voucher to the SSF employer portal as proof of deposit. Keep a copy for your records.

Penalties for Non-Compliance

🚫 Non-Registration: NPR 1,00,000 fine + 1 year imprisonment + both Failing to register your business with SSF. Additionally, business registration renewal is blocked until SSF compliance is proved. [Source: Social Security Act 2074, Section 71]

👤 Not Listing Employees: NPR 25,000 per employee per month Failure to enroll each employee within 3 months of hiring results in a NPR 25,000 fine per employee for every month of non-enrollment. [Source: Social Security Act 2074, Section 71]

⏰ Late Deposit: 10% interest on overdue amount Deposits made after the 25th trigger 10% annual interest on the overdue amount from day 26. No grace period. [Source: Social Security Act 2074, Section 17]

🔒 Deduct But Not Deposit: CRIMINAL — up to 3 years imprisonment Deducting the employee's 11% from their salary but failing to remit it to SSF is treated as breach of trust — a criminal offence under Section 71. Up to 3 years imprisonment. No exceptions. [Source: Social Security Act 2074, Section 71]

🏥 Work Accident During Undeposited Period: You Pay Personally July 2025 amendment (Section 9(6)): If an employee suffers a workplace accident or death during a period when your contributions are undeposited, you are personally liable for the full SSF-equivalent benefit from your own funds. This cannot be transferred to SSF. [Source: Act to Amend Some Nepal Acts 2082, Nepal Gazette 2082/04/14, July 30 2025]

Part-Time, Contract & Temporary Workers — No Exemption

🚨 Common Mistake — Costly Penalty: SSF applies to ALL workers regardless of hours worked, contract type, or employment duration. There is NO minimum hours threshold. Every worker you hire must be enrolled. [Source: Social Security Act 2074, Section 7]

Worker Type	SSF Required?
Full-time permanent employee	✅ Mandatory
Part-time employee (any hours)	✅ Mandatory
Fixed-term / contract employee	✅ Mandatory
Temporary or seasonal worker	✅ Mandatory
Daily wage worker	✅ Mandatory
Employee on probation	✅ Mandatory
Freelancer hired directly by your company	✅ Mandatory
Independent contractor (own registered business)	❌ Not required — they may join voluntarily via selfcontributor.ssf.gov.np

Penalty reminder: NPR 25,000 per unregistered employee per month. 5 unregistered part-timers for 6 months = NPR 7,50,000 in fines. Register every worker within 3 months of hiring — even during probation.

Documents Required for Registration

For the Employer / Company

Company / firm registration certificate
PAN / VAT certificate from IRD
MOA and AOA (limited companies)
Citizenship of managing director or authorised representative
Office rent agreement or Lalpurja (land ownership deed)
Board resolution authorising SSF registration
Bank account details

For Each Employee

Citizenship certificate
PAN card
Passport-size photo
Bank account details
Nominee details (name, relation, citizenship)

⚠️ Nominee Registration Critical Ensure every employee's nominee is registered. If an employee dies and no nominee is registered, the Dependent Family benefit may be delayed or disputed.

How to Pay SSF Contributions

🏦

Nepal Bank Ltd (NBL)

Direct bank deposit. SSF account. Visit nearest NBL branch with your ERN.

🔗

ConnectIPS

Nepal's interbank digital payment system. Pay directly from any bank account online.

📱

eSewa / FonePay / Khalti

Mobile payment platforms accepted. Fast, convenient, 24/7 available.

After Payment Always upload your payment voucher/receipt to the SSF employer portal (employer.ssf.gov.np) to complete the deposit record. Payment without upload may not be credited correctly.

Official Online Portals

Access these official portals for all SSF employer and employee management tasks. All portals are free to use.

🏢

Employer Portal

For employer registration, payroll, and contribution deposit

employer.ssf.gov.np ↗

Register employees, pay contributions, upload vouchers

👤

Contributor Portal

For employees to check their own balance and history

sosys.ssf.gov.np ↗

Share this link with your employees so they can verify deposits

Encourage Your Employees to Check Employees can verify their contribution history at sosys.ssf.gov.np or via the SSF Nepal mobile app. Transparent deposit records benefit both employers (proof of compliance) and employees (assurance).

All digital tools & official apps →

SSF Employer Obligations