कर्मचारी सञ्चय कोष तह ६ प्रसासन

Course Description

Karmachari Sanchaya Kosh (Employees Provident Fund - EPF)  was established under Employees Provident Fund Act, 2019. EPF manages Provident Fund (PF) in Nepal on behalf of the Government of Nepal (GoN) for government, public enterprises and private sector employees. It has been entrusted to manage Contributory Pension Scheme for the employees of Federal GoN and other public sector employees appointed from Fiscal Year 2076/77 as per the Pension Fund Act, 2075.  Its relationship with GoN is routed through Ministry of Finance.

According to Income Tax Act, 2058, EPF is an approved retirement fund that allows annual income deduction benefit on contribution by member to his/her PF and Pension Fund account and special tax benefit privilege at the time of repayment of PF after retirement.

EPF also provides some social security benefits to the contributors, viz medical treatment reimbursement, Accident Indemnity Claim, maternity and child care benefit, funeral grant etc.

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