Word problems are the most important thing in application of mathematical concept in daily life. Most of the students met the problems. This research aims to analyze learners’ difficulties in solving word problems in social arithmetic and use of Code-Switching as a technique in enhancing the students’ ability in the difficulties of students in solving word problems in social arithmetic in grade 9 mathematics. Code-Switching also known as ‘language mixing’ is a linguistic feature of Multi-lingual societies. Bhutan is the region of multicultural and multilingual society. Code-Switching is prevalent in offices, schools, institutes and market places, formally or informally, knowingly or unknowingly. The study highlights on the Learners’ attitude towards the pedagogic relevance of code-switching in the classroom and how its use facilitates pupils’ text comprehension and enhance classroom participation. The data for the study comprises the responses from survey and open-ended questionnaires of 70 respondents of grade 9 students of two different geographical located secondary schools in Bhutan. The findings indicate the factors which causes students difficulties are their lazy to read too long questions, lack of interest in learning mathematics, difficult to digest words in a problem, inability to comprehend the problems, lack of practice, and learning strategies. It also reveals that learners have positive attitude towards use of Code-Switching as a technique in the classroom to interpret complex ideas, translate questions, and check students understanding. Therefore, to motivate students in learning mathematics, a code -switching could be one of the effective teaching strategies in the classroom learning especially in comprehending word-problems in teaching and learning of mathematics in the classroom in Bhutan.