Employer's Monthly SSF Compliance Guide (for HR)
✓ Verified: 2026-07-11Reading time: 7 min
Short answer:
A registered employer must file the payroll declaration and deposit the 31% contribution within 25 days of the end of each Nepali month. Late deposits attract 10% interest, and non-payment can lead to frozen accounts, suspended licenses, and even withheld passports — this guide covers HR's full monthly routine.
✨ Highlights
- ✔Every month: payroll declaration + 31% deposit within 25 days.
- ✔Late → 10% interest; non-payment → actions from frozen accounts to passports.
- ✔Register new staff within 3 months; report exits within 1 month.
- ✔SSF replaces PF, gratuity, and treatment obligations.
Table of contents
- Monthly routine (every month)
- The cost of delays and omissions
- What employees gain — what HR should explain
[Process]Monthly routine (every month)
- After the month ends, log in to SOSYS and open the contribution declaration
- Verify every employee's basic salary — it cannot be below the minimum wage
- Add new employees (registration within 3 months of appointment is mandatory)
- Mark exits for employees who have left (the Fund must be informed within 1 month)
- Deposit the total 31% amount via bank — within 25 days of the end of the month
- Keep the voucher/receipt in your HR records
[Caution]The cost of delays and omissions
| Situation | Consequence |
|---|---|
| Not depositing within 25 days | 10% interest on the outstanding amount |
| Not registering / not contributing at all | Bank accounts/assets frozen, concessions and licenses suspended, up to passport withholding (Act, section 9) |
| Employee accident/death during an unpaid period | The employer must personally pay the full amount equal to the benefits |
| Obtaining benefits with false details | Fine equal to the amount involved; up to Rs. 100,000 fine or 1 year imprisonment or both (section 47) |
What employees gain — what HR should explain
- The employee's real new burden is only 1% (10% was already going to the Provident Fund)
- SSF replaces all Labour Act obligations — PF (section 52), gratuity (section 53), treatment, and accident compensation — a 'liability-transfer mechanism' for the employer
- Old PF/gratuity amounts can be transferred into SSF if the employee wishes (Labour Regulation, chapter 5)
- Report any workplace accident to the Fund within 7 days — otherwise the Fund will not pay more than Rs. 700,000 at a non-contracted hospital
📺 Related videos
📜 Official sources
- योगदानमा आधारित सामाजिक सुरक्षा ऐन, २०७४ (२०७४।०४।२९ (संशोधन २०७५, २०८२))
- श्रम ऐन, २०७४ (२०७४।०५।१९)
- रोजगारदाता र श्रमिकको सूचीकरण सम्बन्धी कार्यविधि, २०७५ (२०७५)
For legal purposes always consult the original documents and latest amendments. Rates and limits can change through amendments.
This content is for educational purposes; final approval and benefits follow official SSF rules. Found outdated information? Report it here.