सामाजिक सुरक्षा कर र रोजगारदाताको दायित्व

Since the social security scheme expanded across Nepal, salaried employees and employers both contribute to a formal welfare fund. The employee share of the contribution is deducted from salary each month, and the employer matches it, with the combined amount recorded against the worker's social security account through the SSF portal. The employee contribution reduces take-home pay every month, so a job offer that looks attractive on paper can produce a smaller bank deposit than expected. Employers must register all covered staff, keep contribution schedules accurate and deposit on time, because late payments carry interest and expose the firm to inspection. For employees the real benefit arrives later, in the form of provident fund savings, medical cover and a retirement payout. Because the contributions are tax deductible within prescribed limits, the scheme should not be viewed only as a deduction from salary but as part of a fuller compensation package governed by both the Social Security Act and the Income Tax Act.