What is SSF (Social Security Fund)?
सामाजिक सुरक्षा कोष
The Social Security Fund (SSF) is Nepal's contribution-based social-security scheme. The employee contributes 11% of basic salary and the employer 20%, a total of 31%, covering medical, accident, disability, dependant and old-age pension benefits.
SSF operates under the Contribution Based Social Security Act 2074. The combined 31% contribution funds four schemes, including a contribution-based pension.
Enrolled employees' SSF contribution is deductible in the income-tax computation, within limits.
Sources & data note
Definitions explain standard Nepali terms in everyday and official use. Land-unit conversions follow the standard Nepali measurement system; tax and contribution rates reflect current law (Income Tax Act 2058, VAT Act 2052, Social Security Act 2074) and are revised each fiscal year by the Finance Act — always confirm current-year figures with the relevant authority.