
PF and Gratuity to SSF: An Employer's Migration Guide
Moving from provident fund and gratuity to Nepal's Social Security Fund changes three payroll lines and one tax band. What it costs, with the numbers worked out.
Every NepalHRM article tagged #compliance.

Moving from provident fund and gratuity to Nepal's Social Security Fund changes three payroll lines and one tax band. What it costs, with the numbers worked out.

Contributing on gross, running PF alongside SSF, and still charging the 1% social security tax. Six SSF errors with the rupee cost of each one worked out.

Nepal's Social Security Fund splits every contribution four ways. The medical caps, the accident cover, the dependent benefits, and the pension divisor of 160.

Registering a company with Nepal's Social Security Fund, enlisting each employee within three months, and what the Fund can do when neither has happened.

Nepal's Labour Act 2074 caps probation at six months and confirms the employee automatically when it ends. What Section 13 allows, and what it does not.

Regular, work-based, time-based, casual and part-time employment in Nepal, what separates them, and why the label in your contract does not decide the answer.

The SSF deposit deadline is now 25 days after the month ends, not 15. What the 2082 amendment changed, and what late payment costs an employer in Nepal.

Eight hours a day, forty-eight a week, one weekly leave, and a half-hour rest that counts inside the shift. Sections 28 to 33 and 40 to 42, read properly.

The Labour Act 2074 pays overtime at 1.5 times basic remuneration, not gross. Sections 28 to 31, the daily and weekly caps, and a worked example.

Every enterprise in Nepal owes a labour audit. Here is Schedule 10 of the Labour Rules 2075 in English, question by question, plus the deadline and the penalties.

Seven lawful routes out of an employment relation in Nepal, the notice each needs, the 15-day settlement deadline, and the retrenchment compensation formula.

Home, sick, public, substitute, maternity, paternity and mourning leave: what each one gives, the sections that set it, and which leave an employer may refuse.

Gratuity in Nepal is 8.33% of basic salary deposited every month from day one, not a lump sum computed at exit. What the 2074 Act changed, and why it matters.

What outsourcing a Nepali payroll really costs against running it in-house, where the break-even sits, and the one liability outsourcing does not transfer.

Nepal's new fiscal year (FY 2083/84) starts on Shrawan 1, 2083 - around 17 July 2026 - and it brings a major income-tax change. Here is the step-by-step…

A practical, plain-English guide to the Nepal Labor Act 2074 - working hours, leave rules, minimum wage, SSF contributions, probation, and termination -…
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