Calculate accurate monthly 11% employee and 20% employer SSF contributions in Nepal. Breakdown deposits into the 4 statutory schemes, verify Section 63 income tax deductions, and forecast long-term retirement savings.

Salary Benchmark Presets (पारिश्रमिक नमुनाहरू)

Salary & Contribution Inputs

Monthly Amounts (NPR)

Basic Monthly Salary (आधारभूत पारिश्रमिक)

Rs.

Statutory minimum basic salary in Nepal is Rs. 10,820/month per official Gazette.

Dearness Allowance / महँगी भत्ता (Included in SSF Base)

Rs.

Government mandated dearness allowance is Rs. 6,480/month for regular enterprises.

Total SSF Calculation Base

Basic Salary + Dearness Allowance

Retirement Projection Horizon

1 Year 10 Years 20 Years 30 Years

Assumed SSF Annual Return / Interest Rate

Current historical SSF return rate averages between 7.0% – 8.25% per annum.

Total Monthly Deposit (31%)

Combined 11% Employee + 20% Employer monthly contribution

Employee (11%): Employer (20%):

4 Statutory SSF Schemes (योजनागत बाँडफाँड) Monthly Allocation

Medical, Health & Maternity

औषधि उपचार, स्वास्थ्य तथा मातृत्व योजना

Employer Paid

1.4%

Accident & Disability Protection

दुर्घटना तथा अशक्तता सुरक्षा योजना

Employer Paid

0.27%

Dependent Family Protection

आश्रित परिवार सुरक्षा योजना

Employer Paid

28.33%

Old Age Protection Scheme (Pension & Gratuity)

वृद्धावस्था सुरक्षा योजना (पेन्सन २०% + उपदान ८.३३%)

Emp 11% + Emp'er 17.33%

Projected Retirement Fund Accumulation

Total Principal Deposited

Estimated Corpus with Interest

Nepal Social Security Fund (SSF) Legal Framework

Under the Contribution-Based Social Security Act 2074 and Social Security Schemes Operating Procedure 2075, all formal sector employers in Nepal must register their enterprise and employees with the Social Security Fund.

Mandatory Monthly Contribution Formulas

Employee Deduction: $11\% \times (\text{Basic Salary} + \text{Dearness Allowance})$.
Employer Contribution: $20\% \times (\text{Basic Salary} + \text{Dearness Allowance})$.
Combined Total Deposit: $31\%$ deposited monthly by the 15th of the subsequent month.
Late Penalty: Failure to deposit attracts 10% annual interest penalty under Section 18.

Tax Deduction Benefit (Income Tax Act 2058)

Section 63 Exemption: Tax-exempt contribution up to 1/3 of taxable income or Rs. 5,00,000 per year.
1% Social Security Tax Waiver: Employees contributing to SSF are exempt from the standard 1% SST on the first income tax bracket.
Employer Tax Expense: The 20% employer contribution is 100% tax-deductible as business payroll expense.

Related Nepali HR & Payroll Free Tools

Salary Tax Calculator →

FY 2081/82 progressive slabs, SSF deduction & net salary

Overtime (OT) Calculator →

Labor Act 2074 1.5x hourly wage rate & monthly caps

Gratuity & Severance →

8.33% monthly accrual, service clearance & notice pay

Minimum Wage Checker →

Gazette FY 81/82 NPR 17,300 statutory salary floor audit

Frequently Asked Questions on Nepal SSF

Under the Contribution-based Social Security Act 2074, private and formal sector enterprises in Nepal must contribute a total of 31% of the employee's basic monthly salary: 11% is deducted from the employee's salary, and 20% is contributed by the employer.

The 20% employer contribution is distributed across 4 statutory protection funds: (1) Medical Treatment, Health & Maternity Protection: 1.0%, (2) Accident & Disability Protection: 1.4%, (3) Dependent Family Protection: 0.27%, and (4) Old Age Protection (Pension & Gratuity): 17.33% (which combines with the employee's 11% to form 28.33%).

SSF is strictly calculated on Basic Salary plus Dearness Allowance (महँगी भत्ता) as defined by the Ministry of Labor gazette. Discretionary allowances like fuel, travel allowances, overtime, and festival expenses are excluded from SSF calculation.

Under Section 63 of the Nepal Income Tax Act 2058, an employee enrolled in SSF can claim up to 1/3 of their taxable income or NPR 5,00,000 per fiscal year (whichever is lower) as a tax-exempt deduction, plus an additional 1% social security tax exemption on the first income tax slab.

ByaparOS automatically calculates exact 11% and 20% monthly contributions, generates the official SSF bulk upload Excel/CSV batch file, and updates employee payslips and general ledger khata with one click.

ByaparOS HR & Payroll Module

One-Click Automated SSF Payroll for Nepali Businesses

Generate monthly biometric attendance, calculate 11% & 20% SSF batch schedules, export official SSF portal files, and issue salary payslips automatically.

Request Free 3-Month Trial →