February 1, 2026 · ToolDai team · payroll · nepal · hr
Nepal payroll essentials for BS 2082 — SSF, PF, CIT and gratuity
A short guide to what Nepal's HR calculators actually compute, where the numbers come from, and where to look up the latest rates.
Nepal's payroll stack has four main deductions and benefits that an employer's HR team watches each month: SSF, PF, CIT and gratuity. Four different schemes, four different rulebooks. This note is a quick orientation to each, and how our calculators handle them.
SSF — Social Security Fund. The main mandatory scheme since BS 2075 for employers who have enrolled. The employee contributes 11% of basic salary and the employer contributes 20% + 10% = 31% on top. The combined 42% funds four benefit programs: medical, maternity, accident/disability, and old-age pension.
PF — Provident Fund. The traditional pre-SSF scheme, still used by employers not registered under SSF. Rates are 10% employee + 10% employer, deposited with the Employees Provident Fund (EPF Nepal). SSF-registered employers do not run a separate PF.
CIT — Citizen Investment Trust. A voluntary tax-advantaged retirement savings scheme. Monthly contributions reduce the employee's taxable income, up to an annual cap combined with other retirement contributions.
Gratuity. A lump-sum paid on separation to employees not covered by SSF. The Labor Act 2074 accrual rate is 8.33% of basic salary per month — effectively one month's basic per year worked. SSF employees receive the equivalent benefit through SSF's pension program instead.
Our HR tools talk to each other: enter your basic once in any of them, and the Payslip Generator pre-fills SSF, PF and CIT with the right defaults. Everything stays on your device — we never store salary data.