When a new agency is created or established, the agency must send a formal application with the profile of the agency to NPPF seeking membership. Click here to download a sample application (link to enrollment form)

The HR personnel of the member agency must help the employees to enroll their membership by completing the duly filled Enrolment Form to NPPF


By default, all government agencies are registered members of the NPPF. Civil servants and armed forces personnel on regular employment enjoy simultaneous membership in both the pension and provident fund (PF) schemes. Employees of certain government corporations, joint-sector companies, national and international non-governmental agencies also enjoy simultaneous membership while contract employees are members to only the PF scheme.

As per the National Pension and Provident Fund Plan (NPPFP) Rules and Regulations 2002 (amended 2013), and Armed Forces Pension and Provident Fund Scheme (AFPPFS) Rules and Regulations 2002 (amended 2011), following agencies are eligible for membership in the NPPF:

Simultaneous membershipBhutanese national regular employees working in the following sectors:

  1. Armed forces
  2. Civil service
  3. Public organizations, projects, and institutions of the Royal Government
  4. Fully owned government, joint sector, and public companies.

Tier 2 (PF) membership only

  1. Expatriate members of the armed forces.
  2. Expatriates working in the above agencies.
  3. Contract employees working in the above agencies.


The membership are classified the following categories:

Simultaneous membership

  1. Regular Bhutanese nationals.
  2. Contract employees who was previously a simultaneous member.

Tier 2 (PF) membership only

  1. Expatriate members Contract employees.
  2. Hon’ble Members of Parliament.

Private PF

  1. Any licensed firm(s), private companies registered under The Companies Act of Bhutan, CSOs and NGOs
  2. Self-employed
Standard Contribution Rate26%30%24%
Provident Fund10%11%9%
 (Corporate Agencies contribute 22%, 26% and 30% based on their Pay Revision.) 22%: 6% PF and 16% Pension 26% : 10% PF and 16% Pension 30%: 14% PF and 16% Pension  

Private PF (New Scheme)

  • Based on performance of NPPF. Over the last 10 years NPPF has provided an average of 7.7% as rate of return

The performance of the fund will be subject to market risks and future uncertainties. Past performance is not necessarily indicative of future financial results