Quick Answer (TL;DR)

Government job → EPF (~10%+10% — confirm on epf.org.np) + optional CIT. Private formal → SSF (11%+20%) + optional CIT top-up. SSF adds medical/accident/dependent + pension; EPF is PF + loans; CIT is voluntary growth + gratuity fund manager. You can hold SSF + CIT — registering the same salary in both SSF + EPF simultaneously is commonly described as not permitted, but the exact dual-coverage rule could not be verified against a live SSF/EPF notice as of October 2026 — confirm with the funds before assuming.

EPF vs CIT vs SSF — Side by Side

SSF — 11% + 20% = 31% basicMandatory private formal; PF 20% + gratuity 8.33% + protection ~2.67%; pension/lump-sum + medical/accident
EPF — ~10% + 10% basicMandatory civil/public (confirm the current employer/employee split on <a href="https://epf.org.np" target="_blank" rel="noopener noreferrer">epf.org.np</a> — rates move by notice); PF accumulation + annual profit + special/housing loans; lump-sum at retirement
CIT — flexible % of salaryVoluntary/top-up; Employee Savings Growth, Gratuity, Pension-type plans; employer may route gratuity via CIT
TaxAll approved contributions deductible within IRD caps (confirm current caps; the 'SSF skips 1% SST' claim is unverified — see FAQ)

Which One Are You In?

  • Civil servant / public enterprise / school (approved): EPF via office + add CIT voluntarily for extra growth
  • Private company / bank / NGO / industry: SSF via employer (check passbook on ssf.gov.np) + add CIT if you want more than 31%
  • Self-employed / foreign-employed: voluntary SSF schemes + CIT savings plan — confirm current eligibility notice

Holding Two + Withdrawal Rules

SSF + CITAllowed — SSF deducted first, CIT as extra %; separate statements, separate claims
EPF + CITClassic combo — EPF from payroll, CIT growth/gratuity via same/different employer
WithdrawalSSF: pension/lump-sum per retirement/exit rule; EPF: PF + profit on retirement/resign/loan; CIT: per plan maturity + loan facility
Job changeTransfer SSF to new employer (one ID); EPF/CIT transfer/continue — never double-register same salary in SSF + EPF

Model it: SSF Calculator for the 31%, then Salary Checker for net after SSF + CIT + TDS.

Official Sources & Final Note

Source: SSF (ssf.gov.np) + EPF (epf.org.np) + CIT (cit.com.np) scheme notices + IRD deduction limits. Rates/profit revise yearly — verify before payroll.

Last updated: September 27, 2026. SolutionsNepal is an educational guide, not SSF/EPF/CIT.

Frequently asked questions

Can I join both SSF and CIT?

Yes — SSF is your mandatory social security (11%+20%) while CIT is an additional voluntary retirement top-up from salary. Many private employees hold both; government staff typically hold EPF + CIT.

Which gives the best return?

None publishes a fixed return rate — EPF/CIT declare annual profit/bonus rates, SSF credits PF interest + protection benefits. Compare as: SSF = protection + pension, EPF = stable PF + loans, CIT = flexible top-up + gratuity management.

What is the tax benefit?

Approved retirement contributions (SSF/EPF/CIT, life insurance) are deductible within IRD caps — keep annual statements for filing. A '1% SST waived for SSF members' benefit is widely repeated but could not be verified against a live IRD/SSF notice as of October 2026 — confirm before relying on it.

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Written by SolutionsNepal Team

Nepal finance researchers