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Official Sources & References
Every factual claim on this site traces back to an official government document. Full transparency — see every source here.
ℹ️ Why Sources Matter
Every claim on this site links to an official government document. We are an independent information resource — not affiliated with the Government of Nepal, SSF Board, or any political party. We do not receive funding from SSF or any government body.
If you find a factual error — a wrong number, an outdated rule, or a missing citation — please email us with the correct source: ssf@latticenepal.com. We will investigate and correct within 48 hours.
If you find a factual error — a wrong number, an outdated rule, or a missing citation — please email us with the correct source: ssf@latticenepal.com. We will investigate and correct within 48 hours.
Primary Legislation
These 9 official government documents are the primary sources for everything on ssf.latticenepal.com. All factual claims are traceable to one or more of these.
| # | Document | Year | What It Covers | Official URL |
|---|---|---|---|---|
| 1 | Contribution Based Social Security Act, 2074 | 2017 | Core SSF law — defines mandatory registration, 31% contribution rate, all 4 schemes, penalties | ssf.gov.np/list/act_regulation ↗ |
| 2 | Social Security Scheme Operating Procedure, 2075 | 2018 | Detailed rules for all benefit schemes — waiting periods, claim processes, limits | ssf.gov.np/list/act_regulation ↗ |
| 3 | Act to Amend Some Nepal Acts, 2082 | July 30, 2025 | Deposit deadline changed 15→25 days; Section 9(6) employer personal liability added | Nepal Gazette 2082/04/14 |
| 4 | Labour Act, 2074 | 2017 | Employment rights — leave, overtime, termination, minimum wage, workplace safety | lawcommission.gov.np ↗ |
| 5 | Labour Regulations, 2075 | 2018 | Operational details of Labour Act — forms, procedures, calculations (inc. Rule 66: 60% basic salary) | moless.gov.np ↗ |
| 6 | Constitution of Nepal, 2015 | 2015 | Fundamental rights — Article 33 (employment), 34 (labour), 36 (social security), 38 (women workers) | lawcommission.gov.np ↗ |
| 7 | Social Security Fund Act, 2067 | 2011 | Established the SSF institution | ssf.gov.np/list/act_regulation ↗ |
| 8 | Nepal Gazette Notification | Nov 12, 2018 | Made SSF enrollment legally binding for private sector employers | Nepal Gazette (official print) |
| 9 | SSF Investment Procedure, 2077 | 2020 | Loan procedures — housing, education, social, special loans against Retirement Fund | ssf.gov.np/list/act_regulation ↗ |
Government Portals Used for Verification
We cross-checked all claims against these official government online portals.
| Portal | URL | What We Verified |
|---|---|---|
| SSF Main Site | ssf.gov.np ↗ | Official SSF rates, forms, hospital lists, contact info, contribution procedures |
| SSF Contributor Portal | sosys.ssf.gov.np ↗ | SSFID lookup, contribution history, nomination registration |
| SSF Employer Portal | employer.ssf.gov.np ↗ | Employer registration process, employee listing, contribution deposit workflows |
| SSF Self-Contributor Portal | selfcontributor.ssf.gov.np ↗ | Voluntary/informal sector scheme rates (9.37% + 9.37%) |
| MoLESS | moless.gov.np ↗ | Ministry of Labour — Labour Act, minimum wage, leave entitlements |
| Law Commission | lawcommission.gov.np ↗ | Official consolidated legislation text — Acts, Constitution |
| IRD | ird.gov.np ↗ | Inland Revenue Department — tax deduction rules for SSF contributions |
| DoFE | dofe.gov.np ↗ | Department of Foreign Employment — foreign worker permit rules |
Key Verified Facts with Sources
Every factual claim on ssf.latticenepal.com maps to a row in this table. Search to find the source for any specific claim.
| Fact / Claim | Value | Source |
|---|---|---|
| Employee contribution rate | 11% of basic salary | Social Security Act 2074, Section 8 |
| Employer contribution rate | 20% of basic salary | Social Security Act 2074, Section 8 |
| Total contribution rate | 31% of basic salary | Social Security Act 2074, Section 8 |
| Salary ceiling (FY 2082/83) | NPR 3,50,000/month | FY 2082/83 Budget · ssf.gov.np |
| Deposit deadline | 25 days after month end | Nepal Gazette 2082/04/14 (July 30 2025) |
| Late interest rate | 10% per annum | Social Security Act 2074, Section 17 |
| Medical OPD annual limit | NPR 25,000 | Operating Procedure 2075, Section 5 |
| Medical IPD annual limit | NPR 1,00,000 | Operating Procedure 2075, Section 5 |
| Medical co-payment | 20% (SSF pays 80%) | Operating Procedure 2075, Section 5 |
| OPD/IPD waiting period | 3 months | Operating Procedure 2075, Section 5 |
| Maternity waiting period | 12 months within previous 18 months | Operating Procedure 2075, Section 5 |
| Maternity leave (mother) | 98 days | Labour Act 2074, Section 45 · Operating Procedure 2075 |
| Paternity leave | 15 days | Labour Act 2074, Section 45 |
| Medical coverage after stopping work | 24 months (2 years) | Operating Procedure 2075 |
| Empanelled hospitals | 100+ nationwide | infinitynp.com · ssf.gov.np/affiliated-hospitals |
| Emergency notification (non-empanelled) | Within 7 days | Operating Procedure 2075 |
| Accident waiting period | Day 1 — no waiting | Operating Procedure 2075, Section 6 |
| Non-workplace accident maximum | NPR 7,00,000 | Operating Procedure 2075, Section 6 |
| Workplace accident at empanelled hospital | 100% covered | Operating Procedure 2075, Section 6 |
| Temporary disability income | 60% of basic salary/month | Operating Procedure 2075, Section 6 |
| Dependent scheme: work accident waiting | Day 1 | Operating Procedure 2075, Section 14 |
| Dependent scheme: other death waiting | 12 months | Operating Procedure 2075, Section 14 · infinitynp.com |
| Spouse pension | 60% of last basic salary — lifetime | Operating Procedure 2075, Section 14 |
| Child allowance | 40% per child, maximum 2 children | Operating Procedure 2075, Section 14 |
| Child age limit for allowance | Until age 18 | Operating Procedure 2075, Section 14 |
| Funeral grant | NPR 25,000 (always available) | Operating Procedure 2075, Section 14 |
| Foreign worker heir lump sum option | NPR 7,00,000 | Operating Procedure 2075 |
| Pension minimum contributions | 180 months (15 years) | Operating Procedure 2075, Section 15 |
| Pension minimum age | 60 years | Operating Procedure 2075, Section 15 |
| Pension formula | ⚠️ DISPUTED — two conflicting formulas | See Unresolved Items section below |
| Loan eligibility | After 36 months (3 years) | SSF Investment Procedure 2077 |
| Loan maximum (Retirement Fund) | 80% of balance | SSF Investment Procedure 2077 |
| Penalty: non-registration | NPR 1,00,000 fine OR 1 year imprisonment OR both | Social Security Act 2074, Section 71 |
| Penalty: not listing employee | NPR 25,000 per employee per month | Social Security Act 2074, Section 71 |
| Penalty: deduct not deposit | Criminal — breach of trust, up to 3 years imprisonment | Social Security Act 2074, Section 71 |
| Employer liability: work accident during gap | Employer personally liable for full benefit | Amendment 2082, Section 9(6) — Nepal Gazette 2082/04/14 |
| SSF head office | Naxal, Bhagwati Marg, Kathmandu | ssf.gov.np |
| Toll-free helpline | 1116 (NTC) / 1660-01-55555 | ssf.gov.np |
| Annual leave | 1 day per 20 working days (~12 days/year) | Labour Act 2074, Section 41 |
| Sick leave | 12 days per year | Labour Act 2074, Section 43 |
| Overtime rate — first hour | 1.5× regular rate | Labour Act 2074, Section 30 |
| Overtime rate — beyond first hour | 2× regular rate | Labour Act 2074, Section 30 |
| Termination notice | 30 days or 1 month salary in lieu | Labour Act 2074, Section 67 |
| Basic salary minimum ratio | At least 60% of gross salary | Labour Regulations 2075, Rule 66 |
| 1% Social Security Tax | Included in 11% — NOT paid separately | Financial Act, Section 21(4) |
| Tax deduction limit | NPR 5,00,000/year or 1/3 of income | Income Tax Act Nepal · Financial Act Section 21(4) |
| Voluntary contributor rate (informal sector) | 9.37% self + 9.37% govt = 18.74% | selfcontributor.ssf.gov.np · SSF Informal Sector Scheme FY 2023/24 |
| Article 33 — Right to Employment | "State shall pursue policy of employment" | Constitution of Nepal 2015, Article 33 |
| Article 34 — Right to Labour | "Fair wages, safe conditions, trade unions" | Constitution of Nepal 2015, Article 34 |
| Article 36 — Right to Social Security | "Every citizen has right to social security" | Constitution of Nepal 2015, Article 36 |
| Article 38 — Women's Rights | "Women shall have equal rights at work" | Constitution of Nepal 2015, Article 38 |
| Minimum wage basic (FY 2082/83) | NPR 17,300/month | MoLESS notification · ssf.gov.np |
Unresolved & Disputed Items
These items could not be verified from a single authoritative source. We display both versions and flag the conflict rather than hide it.
⚠️ Pension Calculation Formula — DISPUTED
Status: Two conflicting formulas found in official and secondary sources. We cannot verify which is definitively correct from the primary legislation texts available to us.
Formula A (Operating Procedure 2075 / some official interpretations):
Monthly Pension = (Average basic salary of last 3 years × Total months contributed) ÷ 180
Monthly Pension = (Average basic salary of last 3 years × Total months contributed) ÷ 180
Formula B (Alternative interpretation, cited by nepaldivorce.com 2026):
Monthly Pension = (Total Contributions + Investment Returns) ÷ 160
Monthly Pension = (Total Contributions + Investment Returns) ÷ 160
Our approach: We show both formulas on scheme-pension.html with a prominent ⚠️ warning. We do NOT show any pension estimate in our calculator. We direct users to contact SSF directly.
Resolution: Contact SSF at info@ssf.gov.np or visit ssf.gov.np for your personal pension projection.
⚠️ Informal Sector Rate — Partially Unverified
Status: The 9.37% self-contributor rate is cited consistently by multiple secondary sources and the SSF self-contributor portal, but we could not locate this rate in the primary legislation text directly. We treat it as likely correct but flag it as unconfirmed from primary legislation.
Our approach: We display this rate with a note to verify at selfcontributor.ssf.gov.np.
Secondary Sources Used for Cross-Verification
Note: These were used for cross-checking only. Primary legislation always takes precedence. Where secondary sources conflicted with official legislation, we used the official legislation.
| Source | Used For |
|---|---|
| pioneerlaw.com | Deposit deadline, late interest rate, Section 71 penalties cross-check |
| infinitynp.com | Hospital count (100+), medical waiting periods, dependent family rules |
| nepaldivorce.com (2026) | EPF replacement confirmation, pension formula alternative interpretation, IPD waiting period correction (6 months → 3 months) |
| lawbhandari.com | General SSF overview cross-check, foreign worker rules |
| notarynepal.com | Section 71 penalties, head office address (Naxal, Bhagwati Marg) |
| courtmarriageinnepal.com (2026) | Maternity newborn lump sum (1 month minimum wage), informal sector rate |
| primelawnepal.com | No registration fee, part-time worker coverage, Retirement Fund withdrawal rules |
| bizsewa.com | SSFID portability on job change, FAQ cross-check |
| vidhilegal.com | Non-registration employer consequences |
Found an Error or Outdated Information?
Email us with the subject "Source Error" and include: the incorrect claim, the correct value, and your source. We investigate every report and correct within 48 hours.
✉️ ssf@latticenepal.com →Subject: "Source Error" · Include: incorrect claim, correct value, source URL