Look closely at a Nepali payslip and you'll often find a small alphabet soup of deductions: PF, SSF, sometimes CIT, and occasionally people ask about "GPF" as if it were a fourth separate scheme. Most employees know money is being taken out and saved somewhere for retirement, but very few can explain which scheme they're actually in, how the contribution percentages differ, or whether they can use more than one at the same time.
This guide untangles all four terms, corrects a common mix-up around "GPF," and gives you a clear way to figure out exactly which scheme applies to your own paycheck.
Quick Answer
PF (Provident Fund / EPF) and SSF (Social Security Fund) are both mandatory retirement schemes, but you are typically enrolled in only one, depending on when and where you were hired — they are not the same account under two names.
CIT (Citizen Investment Trust) is a mostly voluntary scheme you can add on top of PF or SSF for extra savings.
"GPF" is not a separate, currently operating institution in Nepal the way it is in India. In Nepal, the provident fund for civil servants is administered by EPF itself, so if you've heard "GPF" used, it most likely refers informally to that civil-servant PF track within EPF, or is borrowed terminology from India's system — more on this below.
What Each Term Actually Means
PF / EPF (Karmachari Sanchaya Kosh)
Nepal's original provident fund, established under the Employees Provident Fund Act. Covers government, public-enterprise, and many private-sector employees, including civil servants. Employee contributes 10% of basic salary, employer matches 10%. Pays a government-declared annual interest rate.
SSF (Social Security Fund)
A newer scheme under the Contribution-Based Social Security Act, 2017, mainly covering formal private-sector employees registered with it. Employee contributes 11% of basic salary (pension fund plus a small social security tax); employer contributes 20% (pension fund, gratuity, and an additional contribution). Also bundles health, maternity, and accident protection.
CIT (Citizen Investment Trust)
A government-established investment and retirement trust running several schemes, the largest being the Employees Saving Growth Retirement Fund. Open to almost anyone, including the self-employed, as a supplementary savings vehicle with performance-linked returns.
"GPF" (General Provident Fund)
A well-known, formally separate institution in India for pre-2004 government employees. In Nepal, no equivalent standalone institution currently operates under this name — civil servants' provident fund savings run through EPF. Treat "GPF" as an informal label, not a distinct Nepali scheme, unless a specific official source tells you otherwise.
Side-by-Side Comparison
| Factor | PF (EPF) | SSF | CIT |
|---|---|---|---|
| Legal basis | Employees Provident Fund Act, 2019 (B.S.) | Contribution-Based Social Security Act, 2017 | Citizen Investment Trust Act |
| Who it covers | Government, public-enterprise, and many private-sector employees | Formal private-sector employees registered under SSF | Open to almost anyone, including self-employed individuals |
| Employee contribution | 10% of basic salary | 11% of basic salary (pension fund + social security tax) | Flexible, scheme-dependent |
| Employer contribution | 10% of basic salary (matching) | 20% of basic salary (pension, gratuity, additional contribution) | Not applicable unless an employer chooses to route contributions through CIT |
| Return type | Government-declared, reviewed annually | Set by SSF; includes pension and protection benefits, not purely an interest-bearing account | Performance-linked, varies by scheme |
| Extra benefits | Loans against balance; some medical and welfare benefits | Health, maternity, accident, and old-age protection bundled in | Loans against balance; investment-style flexibility |
| Mandatory or voluntary | Mandatory for eligible employees | Mandatory for employees registered under SSF by their employer | Voluntary in most cases |
How to Check Which Scheme You're Actually In
- Look at your payslip. Deductions will typically be labeled PF, EPF, Sanchaya Kosh, or SSF — the label your employer uses is the clearest signal.
- Check the contribution percentage. A 10% employee deduction points to PF/EPF; an 11% employee deduction points to SSF.
- Ask HR or payroll directly. If your payslip is unclear or contribution amounts don't match either pattern, your employer's payroll team can confirm which scheme you're registered under and since when.
- Check the matching portal. EPF contributors can view their statement on EPF Nepal's iPortal; SSF contributors use SSF's own separate portal and mobile app. If you're unsure which to use, see our guide on checking your EPF balance online for the EPF-specific process.
Clearing Up the "GPF" Confusion
In India, the General Provident Fund (GPF) is a well-defined, separate institution for government employees who joined before 2004, run through the Department of Pension and Pensioners' Welfare and audited nationally. It's a genuinely distinct scheme from India's EPFO, which covers private-sector workers.
Nepal's history is different. Civil servants' provident fund savings trace back to the Nijamati Sanchaya Kosh, established in 1944, which was merged into what is now EPF Nepal (Karmachari Sanchaya Kosh) decades ago. In other words, Nepal never kept a separate, ongoing "civil servants only" provident institution running in parallel to EPF the way India does — civil servants, army and police personnel, and many other public employees all have their provident fund accounts administered under the same EPF umbrella today.
So when the term "GPF" comes up in a Nepali context, it usually means one of two things: people are informally describing the civil-servant contribution track within EPF, or they're carrying over familiarity with India's GPF system without realizing Nepal's structure is organized differently. If you're a Nepali government employee trying to check your own provident fund balance, the practical answer is the same regardless of what you call it: your account is very likely managed through EPF Nepal, not a separate "GPF" body.
Can You Combine These Schemes?
Yes, and this is where most of the genuine flexibility lies. You cannot generally choose between PF and SSF yourself — that depends on your employer's registration. But CIT sits on top of either one as a voluntary addition, which is why many Nepalis who want to save beyond their mandatory 10–11% contribution open a CIT account for supplementary retirement savings, tax planning, or simply a second pool of money with different return characteristics. For a deeper look at how CIT stacks up specifically against EPF, see our CIT vs EPF comparison guide.
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Common Mistakes and Misconceptions
- Assuming PF and SSF are the same thing with two names. They are separate schemes with different contribution rates, benefits, and legal frameworks.
- Thinking you can pick PF over SSF (or vice versa) as an individual employee. Enrollment is generally determined by your employer's registration, not a personal election.
- Believing CIT replaces your mandatory contribution. CIT is typically an addition, not a substitute, for PF or SSF.
- Searching for a separate "GPF Nepal" portal. As explained above, this usually leads nowhere useful — your civil-service provident fund account is almost certainly under EPF.
- Not checking which scheme applies before job-switching. Moving from a PF-registered employer to an SSF-registered one (or the reverse) affects how your retirement savings are structured going forward, so it's worth confirming with each new employer.
Frequently Asked Questions
SSF has expanded significantly since its rollout and covers a growing share of formal private-sector employees, but EPF continues to operate and cover government, public-enterprise, and many other private-sector employees. The two currently run in parallel rather than one fully replacing the other.
Which scheme you're in is tied to your employer's registration rather than a personal switch you can request independently. If you change jobs to an employer registered under a different scheme, your new contributions will typically follow that employer's scheme.
Contributions to SSF, EPF, and CIT can generally count toward the same combined retirement-savings tax deduction ceiling in Nepal's income tax rules, rather than each having a fully separate limit. Confirm current deduction ceilings with a tax advisor or the Inland Revenue Department, since they can change with each year's budget.
There is no widely documented, currently operating institution formally named "GPF" as a standalone body separate from EPF in Nepal, based on available public information. Nepal's civil-servant provident fund history shows it was absorbed into EPF decades ago. If you've seen "GPF" used in a Nepali context, verify what it's actually referring to before assuming it works like India's system.
Both schemes are designed so your accumulated balance stays yours and can typically be withdrawn or, in some cases, carried forward, depending on the scheme's specific rules for resignation, retirement, or a gap in employment. Check the applicable scheme's official withdrawal conditions for your exact situation.
The Bottom Line
PF (EPF) and SSF are Nepal's two mandatory retirement tracks, and which one applies to you comes down to your employer, not a personal choice. CIT sits on top of either one as an optional way to save more. "GPF," despite sounding official, isn't a separate current Nepali institution the way it is in India — if you're a civil servant looking for your provident fund, EPF is where to look. Once you know which scheme you're in, the next practical step is learning what it actually pays: see our guides on the current EPF interest rate and CIT vs EPF returns to see how your savings are growing.
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