SSF Nepal Glossary

The fixed base pay before allowances, bonuses, or perks. Under Labour Regulations Rule 66, basic salary must be at least 60% of an employee's total gross salary. SSF contributions are calculated on basic salary only — not on allowances.

Nepal's official calendar system. Approximately 56–57 years ahead of the Gregorian (AD) calendar. FY 2082/83 BS corresponds to approximately 2025/26 AD. SSF official documents use BS dates.

The 20% share of medical bills paid by the SSF contributor. SSF covers 80% of OPD and IPD costs up to the annual limit. Exception: workplace accident treatment at empanelled hospitals — SSF covers 100%, no co-payment required.

Nepal's national interbank payment system. One of the accepted methods for employers to deposit SSF contributions. Available 24/7 online from any bank account. Other accepted methods: Nepal Bank Ltd (NBL), eSewa, FonePay, Khalti.

An alternative term for basic salary in the SSF context — the base amount on which the 11% employee + 20% employer contributions are calculated. Does not include allowances or non-regular payments.

The government institution that manages Employees' Provident Fund (EPF) balances accumulated before SSF enrollment. Employees who contributed to EPF before SSF began in 2019 have their pre-existing EPF balance held at CIT — it is not automatically transferred to SSF.

SSF-eligible family members covered under the Dependent Family Protection Scheme. Includes: spouse (60% basic salary for life, forfeited on remarriage), children (40% per child, max 2 children, until age 18), and dependent parents (if no eligible spouse or child). The scheme activates Day 1 for work accidents; 12 months wait for other deaths.

Nepal's predecessor retirement savings system (managed by CIT). For employees hired after SSF enrollment began (May 2019), new contributions go to SSF only — employers no longer run parallel EPF. Pre-existing EPF balances at CIT remain there and are not automatically moved to SSF.

A unique identifier issued by SSF to every registered employer within 3–7 working days of registration at employer.ssf.gov.np. The ERN is required to list employees, submit payroll data, and make contribution deposits.

Nepal's fiscal year runs from mid-July to mid-July (Shrawan 1 to Ashadh end in Bikram Sambat). FY 2082/83 = approximately July 2025 to July 2026. SSF rate changes, salary ceilings, and budget announcements are tied to the fiscal year.

End-of-service benefit paid by employers on termination. Under the old system, employers paid gratuity separately. Under SSF, the employer's 20% contribution to SSF replaces the separate gratuity obligation — no double payment required.

Hospital in-patient services (admission, surgery, overnight stays). SSF covers IPD up to NPR 1,00,000 per year after the 3-month waiting period. Co-payment: 20% by the contributor. Emergency IPD at non-empanelled hospitals: notify SSF within 7 days for reimbursement.

Ministry of Labour, Employment and Social Security — the government ministry that supervises SSF and the Social Security Fund Board. The SSF Board chair is the Secretary of MoLESS.

A hospital with a Memorandum of Understanding with SSF — meaning it settles medical bills directly with SSF (cashless treatment). Nepal has 100+ empanelled hospitals nationwide. Full list: ssf.gov.np/affiliated-hospitals.

The person registered by the SSF contributor to receive SSF benefits in the event of the contributor's death. Must be registered on the SSF portal by the employer. Critical: if no nominee is registered, Dependent Family benefits may be delayed or disputed.

Outpatient medical consultations and treatment (no overnight hospital stay). SSF covers OPD up to NPR 25,000 per year after the 3-month waiting period. Co-payment: 20% by the contributor.

The Social Security Scheme Operating Procedure 2075 (2018) — the primary document establishing all scheme-level rules: contribution rates, benefit limits, waiting periods, claim processes, and eligibility criteria for all 4 SSF schemes. Supplements the main Social Security Act 2074.

A work-related illness caused by conditions in the workplace (e.g., chemical exposure, repetitive strain). Covered under the Accident & Disability Scheme — 100% treatment cost at empanelled hospitals, same as a workplace accident, with no waiting period (Day 1).

The portion of SSF accumulation earmarked for monthly pension income. Eligible from age 60 with a minimum of 180 months (15 years) of contributions. If contributions are below 180 months at age 60, a lump-sum Retirement Fund is paid instead. Note: the exact pension formula is currently unverified.

The lump-sum withdrawal component of SSF accumulation. Available at any age on job termination — not restricted to age 60. Distinct from the monthly Pension Fund (which requires age 60 + 15 years). An 80% loan against the Retirement Fund is available after 36 months of contributions.

Contribution Based Social Security Act 2074 (2017) — the primary legislation that established SSF, defined contribution rates (11%/20%), mandated employer registration, created the SSFID system, and set penalty provisions. Last amended by the Act to Amend Some Nepal Acts 2082 (July 30, 2025).

SSF's online contributor self-service portal at sosys.ssf.gov.np. Employees can: view contribution history, check SSFID, download statements, update nominee details, and access medical scheme information. Login with your SSFID or citizenship number.

Social Security Fund Board — the 13-member tripartite governing body that oversees SSF. Chaired by the Secretary of MoLESS. Members include representatives from government agencies, employer federations, and trade unions. Responsible for policy, investment decisions, and benefit adjustments.

An 11-digit Social Security Fund ID — unique to each contributor for life. Assigned at first enrollment and does not change when you change employers. Find yours at sosys.ssf.gov.np, SMS "SSF" to 41042 (NTC), or ask your HR department.

Involving three parties: government (MoLESS and line agencies), employers (Federation of Nepalese Chambers of Commerce and Industry — FNCCI and others), and workers (Nepal Trade Union Congress and others). SSF governance is tripartite — all major decisions involve all three parties.

The number of months of SSF contributions required before a specific scheme's benefits become claimable:

• Medical (OPD/IPD): 3 months
• Maternity: 12 months within previous 18 months
• Accident & Disability: 0 — Day 1 from enrollment
• Dependent Family (work accident): 0 — Day 1
• Dependent Family (other death): 12 months
• Pension: 180 months (15 years) minimum