EPFO has announced the operationalisation of the India–United Kingdom Social Security Agreement relating to Social Security Contributions. The Agreement and its Administrative Arrangement have come into force from 15 July 2026.
Key provisions
Employees who are temporarily sent by their employer from their home country to work in the other country may continue contributing only to the social security system of their home country.
Accordingly:
An employee deputed from India to the UK may be exempted from UK social security contributions.
An employee deputed from the UK to India may be exempted from Indian social security contributions.
The expected period of deputation must not exceed 60 months.
The exemption will be available only on the basis of a valid Certificate of Coverage (CoC).
Certificate of Coverage
For Indian employees deputed to the UK, the CoC will be issued by EPFO. For UK employees deputed to India, it will be issued by HM Revenue & Customs (HMRC).
The concerned employee must apply for the CoC through the employer. EPFO Regional Offices have been instructed to process and issue the certificates in accordance with the existing consolidated guidelines and CoC software procedures.
Practical takeaway for employers
Before deputing an employee between India and the UK, the employer should:
Verify that the assignment period does not exceed 60 months.
Apply for the Certificate of Coverage before or at the beginning of the deputation.
Maintain the CoC as documentary proof for claiming exemption from social security contributions in the host country.
Continue the required social security contributions in the employee’s home country.