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How deego handles the Bikram Sambat calendar, the Labour Act 2074, SSF, CIT, TDS slabs, festival allowance, gratuity and IRD and SSF filings.

Facts on this page verified by [name, role] on [BS date · AD date].

Until that stamp is filled in, every figure below carries a verify mark. The marks come off one by one as each figure is checked against the official text.

Rules change with each budget and notice. Every rate and limit in deego is configurable. This page is a guide, not legal or tax advice.

Verify against the Finance Act 2083 means this figure has not yet been checked against the official text. 18 figures on this page are still marked. Fiscal year FY 2083/84. Researched 27 Ashwin 2083 · 13 Oct 2026.

Article 1 of 8

Bikram Sambat calendar

What the rule says

Nepal's official calendar. The fiscal year runs from 1 Shrawan to the end of Ashadh, and most notices, deadlines and holidays are published in BS.

How deego handles it

  • Dates are shown in BS with the AD date beside them. Each person can switch to AD first.
  • Payroll periods, leave years and reports follow the Shrawan to Ashadh fiscal year.
  • Every BS and AD conversion goes through one calendar table, never a rule of thumb.

How a date reads

Today in the sample company
12 Kartik 2083 · 29 Oct 2026
FY 2083/84 starts
1 Shrawan 2083 · 17 Jul 2026

Sample data. Worked from the figures above, not from a real payslip.

See it in Leave & time

Article 2 of 8

Labour Act 2074

What the rule says

Sets working hours, overtime, leave, the festival allowance and the minimum remuneration for most private employers.

How deego handles it

  • A Labour Act leave template sets up home, sick, maternity, paternity and mourning leave, with accrual rules you can edit.
  • Schedules check daily and weekly hour limits and flag overtime above the limit. The overtime rate is the one in your policy.
  • The weekly rest day is enforced per branch, so Saturday, Sunday or a rota can differ by site.
  • Leave entitlements are configurable and are not published as fixed figures on this page until each has been checked against the Act.
Minimum remuneration
FigureValueEffective and source
Minimum monthly remunerationNPR 12,170 basic plus NPR 7,380 dearness allowanceNPR 19,550 a monthVerify against the Finance Act 20831 Shrawan 2082 (~17 July 2025), start of FY 2082/83; no 2083/84 revision foundSources: thehimalayantimes.com (opens in a new tab)pradhanlaw.com (opens in a new tab)Labour Act s.106-107 reviews it every two years, so the next revision is due around 2084. Excludes tea plantations. One firm lists the allowance as 7,370, which does not sum; 7,380 is used.

See it in Leave & time

Article 3 of 8

Social Security Fund (SSF)

What the rule says

A contribution on basic salary, part paid by the employee and part by the employer, deposited every month. Older guides still quote a 15-day deposit window; the 2082 amendment replaced it.

How deego handles it

  • The employee share comes off each payroll run, with the employer share shown on the payslip.
  • A monthly contribution sheet is ready to upload after the run is approved.
  • The SSF number lives on each profile. New joiners are flagged until they are registered.
  • People in SSF are marked in payroll, which is also what removes the 1% first tax band for them.
SSF contribution rates and deposit deadline
FigureValueEffective and source
Employee share11% of basicVerify against the Finance Act 2083In force since 2075; unchanged for FY 2083/84Sources: en.wikipedia.org (opens in a new tab)pioneerlaw.com (opens in a new tab)
Employer share20% of basicVerify against the Finance Act 2083In force since 2075; unchanged for FY 2083/84Sources: en.wikipedia.org (opens in a new tab)pioneerlaw.com (opens in a new tab)
Employer share, split10% retirement, 8.33% gratuity, 1.67% other schemesVerify against the Finance Act 2083In force since 2075; unchanged for FY 2083/84Sources: en.wikipedia.org (opens in a new tab)pioneerlaw.com (opens in a new tab)Sources agree on 20% + 11% = 31% and on the 10% / 8.33% / 1.67% employer split; they label the 1.67% differently. Treat the label as unverified.
Employee share, split10% retirement, 1% social securityVerify against the Finance Act 2083In force since 2075; unchanged for FY 2083/84Sources: en.wikipedia.org (opens in a new tab)pioneerlaw.com (opens in a new tab)Sources agree on 20% + 11% = 31% and on the 10% / 8.33% / 1.67% employer split; they label the 1.67% differently. Treat the label as unverified.
Deposit deadlineLate deposits carry 10% interest.Within 25 days after the month endsVerify against the Finance Act 20832082-04-14 BS (30 July 2025)Sources: pioneerlaw.com (opens in a new tab)Older guides still say the 15th. The 2082 amendment (s.4(4)) moved it to 25 days; late interest 10% (s.17).

Monthly SSF on a basic of NPR 85,000

Employee share
NPR 9,350
Employer share
NPR 17,000
Deposited in total
NPR 26,350

Sample data. Worked from the figures above, not from a real payslip.

See it in Payroll

Article 4 of 8

Citizen Investment Trust (CIT)

What the rule says

A voluntary retirement contribution, deducted before tax. It shares one annual deduction limit with SSF and other approved retirement funds.

How deego handles it

  • Set an amount or a percentage per person.
  • CIT is deducted before TDS is worked out, inside the configured limit.
  • A monthly deposit list is ready after the run is approved.
Retirement contribution deduction
FigureValueEffective and source
Annual deduction limitCovers CIT, SSF, provident fund and approved pension funds together.The lower of one third of assessable income or NPR 5,00,000Verify against the Finance Act 2083FY 2083/84Sources: notarynepal.com (opens in a new tab)Lower of 1/3 of annual assessable income or NPR 5 lakh. Only one fetched source states the figure.

See it in Payroll

Article 5 of 8

TDS on salary and tax slabs

What the rule says

Employers withhold tax on salary each month using the ladder for the fiscal year and deposit it with the Inland Revenue Department. For FY 2083/84 one ladder applies to single and couple filers: the separate couple schedule was removed.

How deego handles it

  • The ladder is held per fiscal year, so a change at the next budget is a new ladder, not an edit to this one.
  • Annual tax is spread over the remaining months and recalculated when pay changes.
  • People in SSF pay 0% on the first band; everyone else pays 1% there.
  • A PAN is required. A missing PAN blocks the run before it is approved, not after.
FY 2083/84 (from 1 Shrawan 2083) income tax ladder for salary. Each rate applies only to the slice of income inside its band.
Slice of annual taxable incomeRateIf the person is in SSF
First NPR 10,00,0001%Verify against the Finance Act 20830%, the 1% band is waivedVerify against the Finance Act 2083
10,00,000 to NPR 15,00,00010%Verify against the Finance Act 2083Same rate
15,00,000 to NPR 25,00,00020%Verify against the Finance Act 2083Same rate
25,00,000 to NPR 40,00,00027%Verify against the Finance Act 2083Same rate
Above NPR 40,00,00029%Verify against the Finance Act 2083Same rate
FY 2083/84 (from 1 Shrawan 2083)Sources: vidhica.com (opens in a new tab)nitipartners.com (opens in a new tab)lawneeti.com (opens in a new tab)notarynepal.com (opens in a new tab)

Six-plus independent secondary sources agree on the five bands. Sources disagree only on whether the 29% top band is a flat rate or 27% + 2% surcharge; the effective rate is the same. The first band is the Social Security Tax. In FY 2082/83 the first band was NPR 5,00,000 for a single filer and NPR 6,00,000 for a couple, with a top rate of 39%.Verify against the Finance Act 2083

Other TDS rules and allowed deductions
FigureValueEffective and source
Deposit deadlineBy the 25th of the following Nepali monthVerify against the Finance Act 2083Income Tax Act 2058 (in force)Sources: notarynepal.com (opens in a new tab)
Women's rebateResident woman with only remuneration income, filing individually.10% off tax payableVerify against the Finance Act 2083FY 2083/84 (carried over from earlier Finance Acts)Sources: vidhica.com (opens in a new tab)notarynepal.com (opens in a new tab)10% rebate on tax payable for a resident woman with only remuneration income, filing individually. One source says the 2083/84 budget did not explicitly restate it; confirm against the Act.
Life insurance premiumUp to NPR 40,000Verify against the Finance Act 2083FY 2083/84Sources: vidhica.com (opens in a new tab)notarynepal.com (opens in a new tab)
Health insurance premiumUp to NPR 20,000Verify against the Finance Act 2083FY 2083/84Sources: vidhica.com (opens in a new tab)notarynepal.com (opens in a new tab)
Remote area allowanceUp to NPR 50,000, by categoryVerify against the Finance Act 2083FY 2083/84Sources: vidhica.com (opens in a new tab)notarynepal.com (opens in a new tab)Range NPR 10,000-50,000 by category A-E. The per-category split was not confirmed from any source, so it is deliberately not encoded.

See it in Payroll

Article 6 of 8

Festival allowance

What the rule says

Paid once a year, customarily around Dashain, and pro-rated for staff with under a year of service.

How deego handles it

  • Each person's festival can be Dashain, Tihar, Lhosar, Eid, Christmas or another.
  • The allowance is added to the right month's run automatically.
  • Pro-rating for new joiners is calculated by completed months, with an HR check before the run.
Festival allowance
FigureValueEffective and source
AmountPayable once a year, customarily before Dashain; pro-rated for service under one year.1 month's basic salary, once a yearVerify against the Finance Act 2083Labour Act 2074 s.37 (in force)Sources: b360nepal.com (opens in a new tab)primelawnepal.com (opens in a new tab)Payable once a year, customarily before Dashain; pro-rated for service under one year.

Festival allowance on a basic of NPR 85,000

A full year of service
NPR 85,000
Six completed months
NPR 42,500

Sample data. Worked from the figures above, not from a real payslip.

See it in Payroll

Article 7 of 8

Gratuity

What the rule says

For staff in SSF, gratuity is part of the employer's SSF contribution. For everyone else it accrues under the Labour Act and is paid when they leave.

How deego handles it

  • Accrual follows each person's SSF status, so nobody is counted twice.
  • It appears in the final settlement with leave encashment and notice recovery, line by line.
Gratuity accrual
FigureValueEffective and source
Accrual8.33% of each month's basic is 1/12 of a year's basic, so accrual equals one month's basic per year of service. For SSF-registered employers it is remitted inside the 20% employer share, not on top.Accrues 8.33% of basic every monthVerify against the Finance Act 2083Labour Act 2074 s.53 (in force)Sources: nepallaws.com (opens in a new tab)8.33% of each month's basic is 1/12 of a year's basic, so accrual equals one month's basic per year of service. For SSF-registered employers it is remitted inside the 20% employer share, not on top.

Gratuity on a basic of NPR 85,000

Accrued in one month
NPR 7,080.50
Accrued over twelve months
NPR 84,966.00

Sample data. Worked from the figures above, not from a real payslip.

See it in Payroll

Article 8 of 8

IRD and SSF filings

What the rule says

Monthly tax deposits and returns to the Inland Revenue Department, monthly SSF contribution deposits, and the annual returns that follow.

How deego handles it

  • The filing calendar fills from each approved run.
  • deego prepares the schedules as files, ready for you to upload to the IRD or SSF portal. It does not submit on your behalf.
  • Reminders go out by email before each due date.
Filing and deposit deadlines
FigureValueEffective and source
TDS deposit and monthly returnBy the 25th of the following Nepali monthVerify against the Finance Act 2083Income Tax Act 2058 (in force)Sources: notarynepal.com (opens in a new tab)
SSF contribution depositWithin 25 days after month end (was 15 days before the 2082 amendment)Verify against the Finance Act 20832082-04-14 BS (30 July 2025)Sources: pioneerlaw.com (opens in a new tab)
Individual annual return (employment / freelance income)By the end of PoushVerify against the Finance Act 2083Income Tax Act 2058 (in force)Sources: notarynepal.com (opens in a new tab)
Advance tax instalments40% by end of Poush, 70% by end of Chaitra, 100% by end of AshadVerify against the Finance Act 2083Income Tax Act 2058 (in force)Sources: vidhica.com (opens in a new tab)
Company annual returnWithin 3 months of fiscal year end (end of Ashwin)Verify against the Finance Act 2083Income Tax Act 2058 (in force)Sources: notarynepal.com (opens in a new tab)

See it in Compliance

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