Gross Salary कुल तलब
Gross salary लाई नेपालीमा कुल तलब (kul talab) भनिन्छ। यो कुनै पनि कट्टी गर्नुअघिको आधारभूत तलब, सबै भत्ता र ओभरटाइमको जम्मा रकम हो। Gross salary is an employee's total earnings for a period before any deduction: basic salary plus every allowance, overtime and taxable benefit. It is the figure most offer letters quote and the one employees compare against.
Also called: gross pay, total salary, kul talab, kul parishramik
What gross includes
- Basic salary.
- All allowances: dearness, transport, communication, and any other regular payment.
- Overtime earned in the period.
- Taxable benefits provided in cash.
The three numbers people confuse
Basic is the contribution base. Gross is total earnings. Net is what reaches the bank after deductions. An offer letter that quotes only one of the three leaves the employee to guess the other two, and the guess is usually wrong by a wide margin.
The gap between gross and net in Nepal is driven mostly by three deductions: the employee's retirement contribution (10% for PF, 11% for SSF), any voluntary CIT election, and monthly TDS.
Gross is not employer cost
Employer cost sits above gross, not at it. The employer's own contribution share never appears in the employee's gross, so a company budgeting headcount from gross figures alone will understate the real cost by a material margin.
From कुल तलब to खुद तलब on a Nepali payslip
A payslip at Nepal's minimum wage, for an employee enrolled in the SSF with no CIT. कुल तलब is the sum of the earnings lines; खुद तलब (net pay) is what reaches the bank.
- आधारभूत तलब (basic salary)
- रु. 12,170
- महँगी भत्ता (dearness allowance)
- रु. 7,380
- कुल तलब (gross salary)
- रु. 19,550
- सामाजिक सुरक्षा कोष कट्टी (SSF, 11% of basic)
- रु. 1,339
- पारिश्रमिक कर (TDS)
- रु. 0
- खुद तलब (net pay)
- रु. 18,211
Worked through the same function as the salary tax calculator. TDS is nil because a year at this salary sits inside the first tax band, which an SSF contributor pays at 0%. The two earnings lines are the minimum wage split fixed under section 106 of the Labour Act 2074, effective Shrawan 1, 2082.
Gross Salary, answered
Gross is total earnings before deductions. Net is what reaches the employee's bank account after the retirement contribution, any CIT election and TDS have been taken out.
No. Cost to company adds the employer's own contributions on top of gross, so it is always the larger figure.
Yes. Gross includes basic plus every allowance, overtime and taxable cash benefit for the period.
कुल तलब (kul talab), or कुल पारिश्रमिक in formal documents. On the same payslip, net pay is खुद तलब (khud talab) and basic salary is आधारभूत तलब (adharbhut talab).
This page explains general practice in Nepal. It is not legal or tax advice, and statutory figures are revised from time to time. Check the current Act, rule or notice before acting on it.
Related terms
- Basic Salaryआधारभूत तलबBasic salary लाई नेपालीमा आधारभूत तलब (adharbhut talab) भनिन्छ, र नेपालमा यसको न्यूनतम रकम मासिक रु. 12,170 हो। The minimum basic salary in Nepal is NPR 12,170 a month, part of the NPR 19,550 minimum wage fixed under section 106 of the Labour Act 2074 (Nepal Gazette, 2082/04/05 BS, effective Shrawan 1, 2082). Basic salary is the fixed core of an employee's pay, before allowances, overtime and bonuses, and it is the base every statutory contribution is assessed on.
- Net Payखुद तलबNet pay is the amount that actually reaches an employee's bank account: gross salary minus the retirement contribution, any voluntary CIT election, monthly TDS, and any other authorised deduction such as a salary advance.
- Allowanceभत्ताAllowance लाई नेपालीमा भत्ता (bhatta) भनिन्छ। यो आधारभूत तलबका अतिरिक्त कुनै खास प्रयोजनका लागि नियमित रूपमा दिइने रकम हो, जस्तै महँगी भत्ता, यातायात भत्ता वा सञ्चार भत्ता। An allowance is a regular payment made on top of basic salary for a specific purpose, such as dearness, transport or communication. Allowances count as taxable earnings but are excluded from the base used for PF, SSF, gratuity and overtime.
- Remunerationपारिश्रमिकRemuneration लाई नेपालीमा पारिश्रमिक (parishramik) भनिन्छ। यो कामबापत कर्मचारीले पाउने तलब, ज्याला र भत्ता सबैलाई जनाउने औपचारिक शब्द हो। Remuneration is the formal word for everything an employee is paid for their work: salary or wages plus allowances. The Labour Act 2074 uses पारिश्रमिक where everyday speech says तलब.
- Cost to Company (CTC)Cost to company is the total annual cost of employing someone: gross salary plus the employer's own statutory contributions, festival expense, and any benefit the company funds. It is always higher than gross, and higher again than net pay.
- TDS (Tax Deducted at Source)स्रोतमा कर कट्टीTDS is income tax withheld by the employer from an employee's salary each month and deposited with the Inland Revenue Department on the employee's behalf. It is calculated on annual projected income and spread across the year, not charged month by month in isolation.
- Annual BonusबोनसThe annual bonus is a share of an enterprise's net profit distributed to its employees under the Bonus Act 2030. Ten percent of net profit is set aside for the purpose, and what remains after distribution goes to welfare funds.
- Dearness Allowanceमहँगी भत्ताDearness allowance लाई नेपालीमा महँगी भत्ता (mahangi bhatta) भनिन्छ। यो बढ्दो महँगीको भार कम गर्न आधारभूत तलबका अतिरिक्त दिइने भत्ता हो। Dearness allowance is a cost-of-living payment made on top of basic salary. Nepal's minimum wage is published as NPR 12,170 basic plus NPR 7,380 dearness allowance a month, and the allowance is taxed but kept out of PF, SSF and gratuity.
- Payslipतलब पर्चीA payslip is the statement an employer issues each pay period showing earnings, deductions and net pay. In Nepal it is the employee's proof of income and of the tax and contributions withheld on their behalf.
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