Page 54 - KDU Law Journal Volume 4 Issue 2

Volume 04 Issue II
September, 2024
KDU Law Journal ISSN 2783 - 8870
General Sir John Kotelawala Defence University, Sri Lanka

Unveiling the Dynamics of Nepal’s

Contribution-Based Social Security:
A Legal Perspective

Laxmi Sharma *
Abstract
A contribution-based social security system is one of the forms of social
security measures where an employer, employee, or individual (self-
employee) contributes financially to fund social security benefits. Nepal’s
social security landscape is undergoing a significant evolution because of
the enactment of the Social Security Act of 2018 and the Contribution-Based
Social Security Act of 2017. However, this article aims to delve into the
legal framework underpinning Nepal’s Contribution-Based Social Security,
unravelling its intricacies and implications. By analyzing the governing
legislation, this article examines the structure, mechanisms, and dynamics
of Nepal’s Contribution-Based Social Security regime. It explores the roles
of various stakeholders, such as employers, employees, self-employees, and
regulatory bodies, in implementing and managing the system. Additionally,
the article scrutinizes the challenges and benefits inherent in Nepal’s
transition towards CBBS, addressing issues of inclusivity, sustainability,
and compliance. Through a comprehensive legal perspective, this article
contributes to a deeper understanding of Nepal’s evolving social security
paradigm, particularly of Nepal’s contributory workforce.

Keywords: Social Protection, Social Assistance, Social Insurance,
Labour welfare, and Social Justice

* LL.M. (UIO, Norway), LL.M. (Nepal Law Campus, T.U), MRD (Rural Development,
T.U), Assistant Professor, Faculty of Law, Tribhuvan University, Nepal.
law.faculty@kdu.ac.lk
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