Bonus is generally understood as an additional monetary benefit given to employees based on the profit of the establishment. The bonus is calculated as a percentage of the net profit earned by a profit-making establishment in a fiscal year and is distributed among...
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Nepal Government Issues New Minimum Wage Rates Effective FY 2082
Kathmandu, July 21, 2025 – The Ministry of Labor, Employment and Social Security has formally announced an updated structure of minimum wages for workers across Nepal, with effect from July 17, 2025 (1 Shrawan 2082). The notice, issued in the Nepal Gazette, derives...
Nepal Publishes Official List of Occupational Diseases Under Labor Law
In a significant move toward enhancing workplace health and safety compliance, the Ministry of Labor, Employment and Social Security (MOLESS) has, for the first time, published an official List of Occupational Diseases through the Nepal Gazette on August 11, 2025....
Double Taxation Avoidance Agreement (DTAA) of Nepal with 11 countries
Introduction A Double Taxation Avoidance Agreement (DTAA), commonly referred to as a Tax Treaty, is a bilateral legal agreement between two countries that aims to avoid or eliminate the double taxation of the same income. By providing tax certainty for cross-border...
Basic Remuneration and legal framework in Nepal
What does Basic Remuneration mean? Basic remuneration refers to the salary that a worker receives for their employment. This term also encompasses any salary increments awarded after the completion of one year of employment. The basic remuneration is defined in the...
Labor Audit in Nepal
When an organization conducts a labour audit, it's essentially taking a close look at how it treats its employees. This involves reviewing important documents like employment contracts, payroll records, and safety measures to make sure everything is fair and follows...
Termination of Employment in Nepal
Introduction The employment termination should be based on valid reasons such as an employee’s conduct, capacity, or the operational needs of the business. The process must be fair and transparent, giving the employee an opportunity to defend themselves, and must not...
The Social Security Act in Nepal: Bridging the Gap Between Law and Labor
Introduction The Contribution Based Social Security Act, 2017 (2074) was enacted by the Government of Nepal to uphold workers' rights to social security and create a structured mechanism for delivering benefits. Passed on July 24, 2017, and effective after its...
Major Highlights of Nepalese Labour Act 2074 (2017)
Introduction The Nepalese Labour Act 2074 (2017) is the primary law governing labor-related matters in Nepal. Effective from 4th September 2017, it replaced the previous Labour Act of 1992 and establishes updated regulations for employers and employees. Applicability...





