---
name: bd-social-contributions
description: "> Use this skill whenever asked about social security, pension, or retirement contributions for workers and the self-employed in Bangladesh. Trigger on phrases like \"Bangladesh pension\", \"Universal Pension Scheme\", \"Sarbojanin Pension\", \"Surokkha scheme\", \"provident fund Bangladesh\", \"do freelancers pay social security Bangladesh\". Covers the voluntary Universal Pension Scheme (incl. the self-employed Surokkha scheme), employee provident fund/gratuity, and the (limited) mandatory position. ALWAYS read before any Bangladesh social-contribution work."
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: BD
  category: international
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/bd-social-contributions"
  tax_year: 2026
  obligation: SSC
---

# Bangladesh Social Security & Pension — Skill v1.0

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Section 1 — Quick Reference

| Scheme | Who | Nature |
|---|---|---|
| Universal Pension Scheme (Sarbojanin Pension, from 2023) | Citizens 18–50 incl. self-employed | **Voluntary** contributory pension |
| — Surokkha | Self-employed / freelancers / professionals | Voluntary monthly contribution |
| — Progoti | Private-sector employees | Employee + employer |
| — Probash | Non-resident Bangladeshis | Voluntary |
| — Samata | Low-income (below a threshold) | Contribution part-funded by government |
| Provident fund / gratuity | Some private employees | Employer-scheme based |

| Field | Value |
|---|---|
| Currency | BDT (৳) |
| Authority | National Pension Authority (NPA); employers for PF/gratuity |
| Quality tier | Research-verified — pending sign-off by a Bangladeshi practitioner |
| Skill version | 1.0 |

## Section 2 — Key points (Tier 1)
- Bangladesh has **no broad mandatory social-security contribution for the self-employed**. A solo freelancer is generally **not** required to pay social contributions — the main obligation is income tax (and, for exporters, see bd-it-freelancer-tax). State this clearly.
- The **Universal Pension Scheme** (launched 2023) is **voluntary**: a self-employed person can join the **Surokkha** scheme and contribute monthly toward a pension; the **Samata** scheme adds a government co-contribution for low-income earners. Verify current contribution tiers and the government match.
- **Employees** may have a **provident fund** and **gratuity** through their employer; there is no universal national social-insurance payroll tax like in many countries.

## Section 3 — Worked example
A solo freelancer: **no** mandatory social contribution; income tax only. Optionally joins **Surokkha** under the Universal Pension Scheme for a voluntary pension (and the contribution may qualify toward the investment tax rebate — verify).

## Section 10 — Prohibitions
- NEVER tell a solo freelancer they owe mandatory social security (generally they do not) — flag the voluntary pension option.
- NEVER state pension contribution tiers / government match without verifying current NPA rules.

## Disclaimer
Informational only; not advice. Verify Universal Pension Scheme tiers and PF/gratuity rules with the National Pension Authority / employer. All outputs must be reviewed and signed off by a qualified Bangladeshi practitioner. Maintained at [openaccountants.com](https://openaccountants.com).

---

_Source: [OpenAccountants](https://openaccountants.com/skills/bd-social-contributions) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._