Labour Act 2074 · Income Tax Act 2058

Nepal's labour law, read for what matters to you.

Same Act, two very different reading lists. Switch between the individual worker's view and the company's compliance checklist — then run five years of income tax slabs against your own numbers.

5 fiscal years, 2079/80–2083/84 Individual & company views Free, runs in your browser
Tax estimate
FY 2083/84
Annual income
NPR 1,200,000
Filing status
Single
Total tax
NPR 47,000
Effective rate
3.92%
8 / 48
Hours per day / week (standard)
31%
Combined SSF contribution of basic pay
6 mo
Maximum probation period
5 yrs
Of tax slabs in the calculator
Labour Act 2074 (2017) & Labour Rules 2075

One Act, two reading lists

The Labour Act replaced the old 1992 law and applies to almost every enterprise in Nepal, regardless of headcount. Pick the tab that's actually you — the points are ranked by what tends to matter most in practice.

You're an employee, jobseeker, or freelancer figuring out what the Act actually guarantees you. These are the provisions worth knowing before you sign, ask, or push back on something at work.
Most asked about

Your contract must be written

Every employee except casual workers (up to 7 days/month) is entitled to a written contract. Terms worse than the Act's minimums are void — the Act itself becomes the floor, contract or not.

Sec. 13

Probation caps at 6 months

Reduced from the old 1-year cap. Past six months you're treated as confirmed, with the full protections of a regular employee — unless lawfully terminated within the probation window.

Hours & overtime

8 hrs/day, 48 hrs/week — hard caps on overtime

A 30-minute break is due after 5 continuous hours. Overtime needs your consent and is capped at 4 hrs/day and 24 hrs/week, paid at a premium rate. Under-18 workers cannot be made to do overtime.

Leave entitlements

Sick, festival, mourning, maternity & paternity leave

~12 paid sick days/year, one month's basic salary as festival expense annually, 14 weeks maternity leave (60 days fully paid), and 15 days paid paternity leave.

If you're let go

Notice and severance scale with tenure

Roughly 1 day's notice for very short service, 7 days up to a year, 30 days beyond that. Severance is generally one month's basic salary per completed year of service.

Sec. 74

Safety committee if 20+ employees

Where an enterprise engages 20 or more workers, it must constitute a Safety and Health Committee — a right you can invoke if your workplace hasn't set one up.

Social Security Fund

31% of basic pay goes into your safety net

11% from you, 20% from your employer, covering medical, accident/disability, dependents', and old-age benefits. SSF contribution also waives the 1% Social Security Tax on your income tax return.

If it goes wrong

Labour Office → Labour Court → Supreme Court

Most disputes start with workplace mediation or the Labour Office. Unresolved wrongful-dismissal, wage, or unfair-practice claims go to the Labour Court, with appeal to the Supreme Court.

You're an employer, HR lead, or founder building compliance into how the company runs. These are the obligations that actually create exposure — fines, reversed terminations, or SSF penalties — if missed.
Applies to you regardless of size

No headcount exemption anymore

The old Act only applied above a worker-count threshold. The 2074 Act applies to any company, firm, partnership, cooperative, or organisation carrying on any industry, profession or service — profit motive or not.

Contract discipline

Written contracts are mandatory — and the floor is not negotiable

Every hire except casual workers needs a written contract. Any term offering less than the Act's statutory minimum is void to that extent, no matter what both sides signed.

Sec. 74

Safety & Health Committee at 20+ employees

Mandatory once headcount crosses 20. Below that threshold it's good practice, not yet a legal requirement.

Collective bargaining

Collective Bargaining Committee at 10+ employees

Enterprises with 10 or more workers must allow constitution of a Collective Bargaining Committee. Strikes no longer require a secret ballot — a simple notice to management is sufficient under the new Act.

Biggest liability line item

SSF registration + 20% employer contribution

Every formal employer must register with the Social Security Fund and contribute 20% of each employee's basic wage (employee adds 11%). SSF replaces standalone provident-fund and gratuity schemes for enrolled employers.

Termination procedure

Skip the inquiry, lose at the Labour Court

Misconduct dismissals require written notice of the allegation, a hearing, and the right to representation. A dismissal that skips this — even where the underlying conduct is real — is exposed to reversal as a procedural breach.

Sec. 27 / Sec. 90

Foreign workers need a DoLOS work permit

Permits are granted only where the role can't be filled by a qualified Nepali, and employers are expected to support skill transfer over time. Foreign-incorporated enterprises operating in Nepal have separate provisions under Sec. 90.

Paper trail

Recordkeeping the labour audit will check

Contracts, payroll/attendance, leave records, SSF contribution receipts, an HR policy, and occupational health & safety records — the documents that support a routine inspection or Labour Office dispute.

Minimum wage

Statutory floor: NPR 19,550/month (2025 revision)

Set via the tripartite Minimum Wage Fixation Committee, with separate sectoral rates (e.g. tea estates). Paying below minimum exposes the employer to a per-worker penalty.

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