Updated 20 October 2026 (4 Kartik 2083). Checked against the minimum wage notice effective 17 July 2025, the Contribution-based Social Security Act 2074 (as amended in 2082), SSF’s operation procedures for the formal, informal, self-employed and foreign employment sectors, SSF’s Retirement Fund Procedure 2083 and its publication notice, SSF’s notice of 11 September 2026 on foreign employment concessions, the Finance Bill 2083 published by the Ministry of Finance, and SSF’s annual report 2080/81.
Fiscal year 2082/83 ran from 17 July 2025 to 16 July 2026. Fiscal year 2083/84 began on 17 July 2026. Several Social Security Fund (SSF) numbers changed during 2082/83, and some new rules arrived with 2083/84. This page separates the two so you know which figure to use today.
Quick summary
| Item | FY 2082/83 | FY 2083/84 (as of 20 October 2026) |
|---|---|---|
| National minimum wage | Rs 19,550 a month (Rs 12,170 basic) from 17 July 2025 | Same; we found no new notice |
| Formal sector contribution | 31% of basic salary (11% worker + 20% employer) | Unchanged |
| Employer deposit deadline | Set at 25 days after the month ends by the 2082 amendment to the Act | 25 days after the month ends |
| Foreign employment minimum | 21.33% of minimum basic, about Rs 2,596 a month | Unchanged while the minimum wage is unchanged |
| First income tax band | Earlier slabs | Rs 10 lakh at 1%, not charged on SSF contributors (Finance Bill 2083) |
| Retirement funds | No SSF procedure | Retirement Fund Procedure 2083 lets approved funds move to SSF |
Change 1: Minimum wage rose to Rs 19,550
The Ministry of Labour’s minimum remuneration notice, published in the Nepal Gazette on 21 July 2025 and effective from 17 July 2025, set the monthly minimum at Rs 19,550 for all sectors except tea estates, according to a summary by the law firm Pradhan & Associates. The Himalayan Times reported the split as Rs 12,170 basic wage plus Rs 7,380 dearness allowance, replacing the earlier Rs 17,300.
Why it matters for SSF:
- Formal sector: contributions are calculated on basic salary. For a worker paid exactly the minimum basic of Rs 12,170, the 31% contribution is Rs 3,772.70 a month (Rs 1,338.70 from the worker and Rs 2,434 from the employer, our calculation). Payroll teams should check that no basic salary sits below the legal floor.
- Foreign, informal and self-employed schemes: these use the minimum basic remuneration as their base, so their rupee amounts moved too (see below).
Under section 106 of the Labour Act 2074 the minimum wage is reviewed every two years. As of 20 October 2026 we found no new notice for 2083/84, so Rs 19,550 still applies.
Change 2: The 2082 amendment to the Social Security Act
The Act text published by SSF carries amendments made by the “Some Nepal Acts Amendment Act, 2082”. The points in the current text that matter most to contributors and employers:
- Deposit deadline: section 4(4) now says the contribution must reach SSF within 25 days after the end of the month in which the salary is payable.
- Late deposit: section 9 of the current text lets SSF recover unpaid contributions with 10% interest, and allows an employer facing circumstances beyond its control to apply within 30 days to deposit late with full or partial interest relief.
- Foreign employment: a new section 5क lets Nepalis working or self-employed abroad join SSF and lets SSF work with social security bodies in destination countries.
Employers can find the monthly routine in our employer payment guide.
Change 3: Scheme amounts tied to the new minimum basic
| Scheme | Rule in SSF procedure | Monthly amount at Rs 12,170 (our calculation) |
|---|---|---|
| Foreign employment | At least 21.33% of the minimum basic for industrial workers, up to 3 times the base | About Rs 2,596 minimum |
| Informal sector | 11% worker plus 9.37% government | Rs 1,338.70 worker share |
| Self-employed | 31% of a base between the minimum basic and 3 times it | Rs 3,772.70 to Rs 11,318.10 |
For the full picture for workers abroad, see our foreign employment contribution guide.
Change 4: Returns credited on balances have fallen
SSF’s annual report 2080/81 says the board sets a minimum interest rate at the start of each fiscal year and may add an extra return from investment income. It lists returns of 8.75% for 2079/80 and 7.5% for 2080/81. For 2081/82, Aksharpati quoted SSF’s information officer in July 2025 as saying 5% interest was credited on old-age contributions. We could not find an official SSF figure for 2082/83 or 2083/84. Our interest rate explainer covers what this means for your balance.
What is new in FY 2083/84
New income tax bands
The Finance Bill 2083 published by the Ministry of Finance sets a single first band of Rs 10 lakh for individuals and couples, taxed at 1%, followed by 10%, 20% and 27%, with an extra 2% on taxable income above Rs 40 lakh. Its proviso says the 1% band is not charged on the income of individuals who contribute to the Social Security Fund. According to Onlinekhabar, the House of Representatives passed the bill on 28 June 2026. Full slab tables are in our FY 2083/84 income tax guide.
Retirement funds can move into SSF
SSF published the Retirement Fund (Operation and Management) Procedure 2083 after the ministry approved it on 2083/03/12 and it was registered on 2083/03/19. It lets retirement funds approved by the Inland Revenue Department and running when the Finance Act 2082 started join SSF by the end of Asar 2083 through a lump-sum transfer. Employees in those funds receive a separate retirement fund number.
Foreign employment concession window
On 2083/05/26 (11 September 2026), SSF invited workers abroad to apply for two concessions in its foreign employment procedure: a transfer of up to 20% of protection-scheme deposits into the old-age scheme for contributors who made no claims for three years, and a discount of up to 20% on non-old-age contributions for workers who sent at least 70% of their annual income home through banking channels. Applications were due within 15 days of the notice, so that window has closed. Watch for the next notice.
Who should do what now
| You are | Action |
|---|---|
| Employee | Check that your payslip shows SSF on basic salary and that the deposit appears in your statement |
| Employer or HR | Deposit within 25 days of month end and keep basic salaries at or above Rs 12,170 |
| Worker abroad | Keep monthly payments regular so you stay eligible for benefits and concessions |
| Taxpayer | Ask SSF for a tax statement (ssf.gov.np/tax-statement) when filing |
Need help with SSF registration, KYC or claims?
Digital Solution helps with SSF registration, KYC updates, contribution records and claim documents, online and step by step. SSF सम्बन्धी काममा सहयोग चाहिए सम्पर्क गर्नुहोस्।
Frequently asked questions
What is Nepal’s minimum wage in FY 2083/84?
Rs 19,550 a month, set from 17 July 2025, with Rs 12,170 as basic wage. We found no newer notice as of 20 October 2026.
Did the 31% SSF contribution change?
No. The formal sector rate is still 11% from the worker and 20% from the employer on basic salary.
How much is the foreign employment contribution now?
At least 21.33% of the minimum basic for industrial workers, about Rs 2,596 a month at the current Rs 12,170 base. You can contribute on up to three times that base.
Do SSF contributors pay the 1% tax in 2083/84?
The Finance Bill 2083 says the 1% first-band tax is not charged on individuals who contribute to SSF. Check the final position with the Inland Revenue Department for your case.
What is the employer deposit deadline now?
Within 25 days after the end of the salary month, under section 4(4) of the Act as amended in 2082. Late deposits attract 10% interest.
Conclusion
The biggest SSF change of 2082/83 was the new minimum wage, which raised every amount tied to the minimum basic. FY 2083/84 kept those figures and added a new tax structure, a route for retirement funds into SSF and a fresh concession round for workers abroad. Use the 2083/84 column above, and check ssf.gov.np before relying on any figure.
Sources
- Pradhan & Associates, Minimum Remuneration Notice 2082 (24 July 2025): https://pradhanlaw.com/publications/minimum-remuneration-notice-2082-2025-ad
- Nepal Gazette, Minimum remuneration notice (21 July 2025): http://rajpatra.dop.gov.np/welcome/book/?ref=26027
- The Himalayan Times, Govt hikes workers’ minimum wage to Rs 19,550 per month (18 July 2025): https://thehimalayantimes.com/nepal/govt-hikes-workers-minimum-wage-to-rs-19550-per-month
- Social Security Fund, Contribution-based Social Security Act 2074 (as amended in 2082): https://ssf.gov.np/list/act_regulation/contribution-based-social-security-act-2074
- Social Security Fund, Social Security Scheme Operation Procedure 2075 with fifth amendment: https://ssf.gov.np/list/act_regulation/social-security-operation-procedure-2075-with-5th-ammendment
- Social Security Fund, Foreign Sector Social Security Scheme Operation Procedure 2079 with first amendment: https://ssf.gov.np/list/act_regulation/foreign-sector-social-security-scheme-operation-procedure-with-first-amendment-2079
- Social Security Fund, Informal and Self-Employed Sector Social Security Scheme Operation Procedure 2079 with first amendment: https://ssf.gov.np/list/act_regulation/informal-and-self-employed-sector-social-security-scheme-operation-procedure-with-first-amendment-2079
- Social Security Fund, Retirement Fund (Operation and Management) Procedure 2083: https://ssf.gov.np/list/act_regulation/retirement-fund-operation-and-management-procedure-2083
- Social Security Fund, Notice on publication of delegated legislation (2083/03/22): https://ssf.gov.np/list/Information/notice-regarding-publication-of-delegated-legislation
- Social Security Fund, Notice inviting applications for concessions for workers abroad (2083/05/26): https://ssf.gov.np/list/Information/vathashaka-kashhatarama-karayarata-vayakatal-chhata-savathhaka-lga-navathana-pasha-garana-samabnathha-sacana
- Social Security Fund, Annual report 2080/81: https://ssf.gov.np/list/annual-reports/annual-report-2080-81
- Aksharpati, SSF interest distribution report (July 2025): https://aksherpati.com/2025/07/16056/
- Ministry of Finance, Finance Bill 2083: https://mof.gov.np/content/1742/economic-bill–2083/
- Onlinekhabar, HoR passes Finance Bill 2083 (28 June 2026): https://english.onlinekhabar.com/hor-passes-finance-bill-2083.html
Digital Solution Pvt. Ltd. is an independent publisher and is not affiliated with the Social Security Fund; confirm current rates and rules with SSF (ssf.gov.np, hotline 1116) and tax questions with the Inland Revenue Department.
Rabin Paudel
Rabin Paudel is the Founder of Digital Solution, a Content Creator, and an AI Trainer. He shares practical and easy-to-understand content on Artificial Intelligence, Digital Literacy, Online Services, FinTech, and Technology. His mission is to make technology simple, accessible, and useful for everyone.
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