Social Security Fund (SSF) in Nepal: Registration, Contribution & Benefits Guide

The Social Security Fund (SSF) — known in Nepali as सामाजिक सुरक्षा कोष (Samajik Suraksha Kosh) — is Nepal's contribution-based social protection system that provides financial security to workers across the formal and informal sectors. Established under the Contribution-Based Social Security Act, 2074 (2017) and operationalised through the Social Security Scheme Operation Procedure, 2075, SSF is managed by the Social Security Fund Board under the Ministry of Labour, Employment and Social Security (MoLESS).

Since mandatory contributions began on 22 May 2019, every registered private-sector employer in Nepal must enrol itself and its employees in the SSF. From FY 2082/83 (2025/26), even newly appointed government employees are enrolled under the contribution-based system instead of the traditional pension and gratuity scheme. The official SSF portal is ssf.gov.np, and the SSF head office is located at Babarmahal, Kathmandu.

What Is the Social Security Fund (SSF)?

The Social Security Fund is a government-managed, mandatory contributory scheme designed to protect employees and their families against financial risks caused by illness, accidents, disability, maternity, unemployment, and old age. It replaces the earlier fragmented systems of Employees' Provident Fund (EPF) and gratuity, bringing all worker welfare benefits under a single unified framework.

The key objectives of the SSF include providing income security during employment and after retirement, ensuring access to healthcare for workers and their dependents, offering accident and disability protection at the workplace, supporting dependent families in the event of a contributor's death, and extending coverage progressively to informal and self-employed workers.

Who Must Register for SSF in Nepal?

SSF registration is mandatory for multiple categories of employers and workers. The Nepal Gazette notification does not limit SSF registration to any specific industry or sector, making it applicable across all registered businesses.

Exempted entities: Nepal Army, Nepal Police, Armed Police Force, and civil servants already covered under government pension schemes are exempt from SSF. Independent consultants without an employer-employee relationship are also not required to enrol.

SSF Contribution Rates in Nepal

Both employers and employees contribute monthly to the SSF based on the employee's basic salary. The total contribution rate is 31%, split between employer and employee.

The employer deducts the employee's 11% share at the time of salary payment and deposits both shares into the SSF account. The maximum taxable salary ceiling for SSF has been raised from NPR 300,000 to NPR 350,000 per month as of FY 2082/83. Contributions must be deposited on or before the 15th of every Nepali month.

Important: SSF contributions replace the need for separate arrangements for provident fund, gratuity, or medical insurance. Employers who contribute to SSF are not required to maintain additional EPF or gratuity schemes, though they may offer supplementary benefits voluntarily.

Allocation of SSF Contributions to Schemes

The combined 31% contribution is allocated across four social security schemes as follows:

Additionally, 1% Social Security Tax is deducted from the employee's remuneration. The bonus amount required to be deposited into the National Level Welfare Fund under the Bonus Act is also deposited into the SSF.

SSF Benefits and Schemes Explained

Medical Treatment, Health and Maternity Protection Scheme

After contributing for a minimum of 3 consecutive months, employees can access medical benefits. For maternity benefits, a minimum of 12 months of contributions is required.

Treatment must be sought from SSF-empanelled health institutions (currently 35+ hospitals across Nepal). Claims are submitted through the SSF portal, and health claims are typically processed within 15 business days after document verification.

Accident and Disability Protection Scheme

Benefits under the accident scheme are available from the date of first contribution — there is no waiting period. Coverage includes compensation for work-related injuries, treatment costs for workplace accidents, disability benefits for permanent disabilities, and income replacement during recovery periods.

Dependent Family Protection Scheme

This scheme provides a financial safety net upon a contributor's death. Benefits include a lifetime pension of 60% of basic remuneration for the surviving spouse (conditional on not remarrying or having alternative employment), a monthly educational allowance of 40% of basic remuneration for dependent children under 18, and a lump sum for funeral expenses.

Old Age Protection Scheme (Pension and Retirement)

The old age scheme receives the largest allocation at 28.33% of contributions. It operates two sub-schemes:

Pension calculation formula:

Monthly Pension = (Total Contributions + Investment Returns) ÷ 160

The pension amount is reviewed and increased with the increment of insurance assessment every 3 years to keep pace with inflation. Note that the Labour Act sets the retirement age at 58 years, but SSF pension benefits are payable only from age 60.

Contributors who enrolled before 31 Ashadh 2078 (15 July 2021) were placed under the Retirement Fund by default (lump-sum withdrawal upon termination), with the option to switch to the Pension Fund. Contributors who enrolled after that date are automatically placed under the Pension Fund (monthly pension at age 60).

SSF Registration Process

Step 1: Employer Registration

The employer must first register on the official SSF portal at ssf.gov.np. The process is entirely online with no requirement for physical document submission and no government registration fee.

Documents required for employer registration:

Upon verification, the SSF issues a Social Security Certificate and an Employer Registration Number (ERN) within 2 working days.

Step 2: Employee Registration

Employers must register each employee within 3 months of their appointment or establishment of the employment relationship. Failure to register within this timeline can result in penalties.

Documents required for employee registration:

Once registered, each employee receives a unique SSF number and identification card. This SSF number remains the same throughout the employee's career, regardless of employer changes.

Step 3: Monthly Contribution Deposit

Every month, the employer must calculate the 31% contribution based on each employee's basic salary, deduct the employee's 11% share from their salary, deposit both shares on or before the 15th of each Nepali month, and upload the bank voucher or transaction confirmation to the SSF portal. Contributions can be made through direct bank transfer, and employers can track deposits through the SSF portal or via SMS by sending "SSF" to 41042.

How to Find Your SSF Number

To find your SSF number, log in to the SSF portal at ssf.gov.np using the credentials provided by your employer. Your unique SSF number will be displayed on your dashboard. You can also check your SSF number by contacting your employer's HR department, visiting your nearest SSF branch office with your citizenship certificate, or calling the SSF toll-free helpline.

How to Check SSF Balance

Contributors can check their SSF balance and contribution history through the official SSF online portal by logging in with their SSF number and password, through their employer's HR or payroll department, or by visiting the SSF office at Babarmahal, Kathmandu, or any district branch office.

SSF Contribution Calculation Example

Here is a practical example of SSF calculation for an employee with a monthly basic salary of NPR 15,000:

For an employee earning NPR 30,000 basic salary, the total monthly SSF deposit would be NPR 9,300 (employee: NPR 3,300 + employer: NPR 6,000).

Penalties for SSF Non-Compliance

Failure to register or contribute to the SSF carries significant legal and financial consequences for employers:

Additionally, SSF non-compliance can result in ineligibility for government incentives or clearances, complications during audits or company evaluations, and difficulty renewing company registration (compliance is now verified during renewal).

How to Claim SSF Benefits

The process for claiming SSF benefits depends on the type of claim:

For all claims, a verified SSF identification card with the unique SSF number is required.

Key Legal Provisions

The SSF framework in Nepal is governed by the following legislation:

FY 2082/83 Updates (2025/26)

Several important changes have been introduced for the current fiscal year. Newly appointed government employees are now enrolled under the contribution-based SSF system instead of traditional pension. Gig workers and freelancers can voluntarily join the SSF. The maximum taxable salary ceiling has been raised from NPR 300,000 to NPR 350,000 per month. Agricultural workers are included under a new pilot scheme. An upgraded SSF online portal at ssf.gov.np has been launched, and SMS-based contribution tracking is now available (send "SSF" to 41042). SSF contributions are tax-deductible up to NPR 500,000 per year.

Common SSF Registration Problems and Solutions

SSF Contact Information

If you have questions about SSF registration, contribution compliance, or employment law in Nepal, our team at Nepal Divorce Services can connect you with experienced labour law professionals who can guide you through the process. For related topics, see our guides on employment termination procedures in Nepal and minimum wage requirements in Nepal.