1 week ago
International Workers Face Different EPF Rules Across Borders
Some people who work across countries have special provident-fund rules in India.
They are called International Workers.
Foreign nationals working for covered Indian employers usually join the system from their first day.
Indian workers going to countries with agreements may also qualify.
They contribute to EPF on their whole salary, without the usual ₹15,000 limit.
Agreements between countries can help workers avoid paying social-security contributions twice.
They can also combine work periods and allow some benefits to be paid in another country.
Withdrawal and pension choices depend on the agreement and the worker’s service record.
People leaving India should keep their EPFO information and, in some cases, an Indian bank account active.
International Workers include eligible foreign nationals employed in India and Indian employees covered by applicable overseas Social Security Agreements.
Unlike regular EPF members, International Workers contribute on their total salary without the usual ₹15,000 wage ceiling.
Social Security Agreements can prevent duplicate contributions, combine coverage periods and allow eligible benefits to be paid abroad.
A Certificate of Coverage confirms continued coverage under India’s system during eligible overseas assignments.
Withdrawal and pension rules depend on SSA coverage and whether eligible EPS service is below or above 10 years.
- Who
- Eligible foreign nationals working for covered Indian establishments and Indian employees covered by applicable overseas Social Security Agreements.
- What
- Rules governing EPF contributions, withdrawals and Employees’ Pension Scheme benefits for International Workers.
- Where
- India and countries with Social Security Agreements with India, including the United Kingdom and several other partner countries.
- When
- The Labour Codes took effect on 21 November 2025, new PF schemes were notified on 29 June 2026, and the India–UK agreement took effect on 15 July 2026.
- Why
- To regulate cross-border social-security coverage, avoid applicable duplicate contributions and determine access to EPF and pension benefits.
Key facts
- Regular EPF wage ceiling
- Regular EPF contributions are generally subject to the applicable statutory wage ceiling, currently ₹15,000.
- International Worker contributions
- International Workers contribute on their total salary without a PF wage ceiling; the contribution base is linked to wages defined under the Labour Codes.
- International Worker classification
- Foreign nationals with non-Indian passports working for covered Indian establishments are generally International Workers from their first day; Nepalese and Bhutanese nationals are treated as Indian workers.
- Certificate of Coverage
- EPFO issues a Certificate of Coverage to confirm continued coverage under India’s social-security system during eligible overseas assignments.
- India–UK agreement
- Effective 15 July 2026, it allows eligible Indian employees temporarily posted to the UK to remain covered by India for up to 60 months, subject to conditions and a valid Certificate of Coverage.
- SSA partner countries
- Countries mentioned include Germany, France, Belgium, Switzerland, Japan, Canada, Australia, South Korea, Sweden, Brazil and the United Kingdom.
- Non-SSA countries
- The United States, United Arab Emirates, Singapore and China are identified as countries without Social Security Agreements with India.
- Inoperative accounts
- An account becomes inoperative and stops earning interest after three years, according to the articles.
Quotes
Kunal Kabra
Co-founder of KustodianLife, commenting on International Worker classification
“SSA benefits include avoiding dual social-security contributions, so that an employee does not have to contribute to both countries' systems in applicable circumstances. They also provide for totalization of service, where periods of social-security coverage in India and the other country can be combined to determine eligibility for certain benefits, and export of benefits, allowing eligible pension benefits to be paid even when the beneficiary resides in the other country, subject to the terms ”
livemint.com
livemint.com
“An International Worker from a non-SSA country who closes every Indian bank account on departure may find, years later, no valid account to receive the money and no easy way to update records from abroad. Keeping the Indian bank account and EPFO login details active can make the eventual claim process much easier”
livemint.com
livemint.com
Sources
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