Contribution Rate

The agencies must deposit both employee and employer contribution deducted at source every month and send the recovery schedule with deposit slip to NPPF. All deposit must be done every month or before 10th of the following month.

AgencyEmployeeEmployerPensionProvident Fund
Civil service and government agencies11%15%16%10%
Armed Forces(RBA,RBG)15%15%19%11%
Royal Bhutan Police12%12%15%9%

-The agency will have to pay penalty of 2% per month or 24% per year annum for the late deposit of contributions.