ReferenceFY 2082/83
SSF Rates & Figures
Every current Social Security Fund number in one place — contribution rates, the 31% split, minimum wage, interest rate, income-tax slabs and deadlines.
Last updated: 2026-10-24 · verify against ssf.gov.np ↗
Contribution
Contribution rates by sector
Contribution is charged on the basic remuneration, not the gross salary.
| Sector | Rate | Minimum base |
|---|---|---|
| Formal (job) | Worker 11% + employer 20% = 31% | रु. १२,१७० |
| Informal | Worker 11% + government 9.37% = 20.37% | रु. १२,१७० |
| Self-employed | 31% (base 1–3× minimum) | रु. १२,१७० |
| Foreign employment | 21.33% minimum (up to 3×) | ≈ रु. २,५९६/mo |
Foreign-employment minimum ≈ 21.33% × Rs 12,170 ≈ Rs 2,596/month.
Allocation
Where the 31% goes (formal)
| Scheme | % of basic |
|---|---|
| Medical, health & maternity | १.२०% |
| Accident & disability | ०.८०% |
| Dependent family | ०.६७% |
| Old-age (pension + gratuity) | २८.३३% |
| Total | ३१.००% |
Minimum wage
Minimum remuneration (FY 2082/83)
| Component | Amount (Rs/month) |
|---|---|
| Basic remuneration | १२,१७० |
| Dearness allowance | ७,३८० |
| Total minimum wage | १९,५५० |
Effective from Shrawan 1, 2082. SSF contribution is based on the Rs 12,170 basic portion.
Interest
SSF interest on your balance
| Detail | Rate |
|---|---|
| Current rate (annual) | ३.२०% |
| Previous rate | ३.६०% |
Income tax
Income-tax slabs (FY 2083/84)
Single rate for everyone; SSF contributors get the first 1% social-security tax waived.
| Annual income | Rate |
|---|---|
| Up to Rs 10 lakh | 1% (waived if in SSF) |
| Rs 10–15 lakh | १०% |
| Rs 15–25 lakh | २०% |
| Rs 25–40 lakh | २७% |
| Above Rs 40 lakh | २९% |
Deadlines
Deadlines & other figures
- ·Monthly contribution must be deposited by the 15th of each Nepali month.
- ·Minimum 3 months' contribution for medical/health benefit; schemes have their own qualifying periods.
- ·Pension eligibility: contribution continued until age 60 with the required years (see the pension guide).
These figures are compiled from official SSF notices and the national budget/finance act. Rates and limits change through amendments — for any official or legal purpose, confirm with ssf.gov.np or the relevant gazette.