EPFO issues procedure for exemption under India-UK social security agreement
Certificate of Coverage to be issued by regional offices on receipt of applications.
- Jul 16, 2026,
- Updated Jul 16, 2026 6:55 PM IST
With the India-UK free trade pact and social security agreement coming into effect, the Employees’ Provident Fund Organisation has issued fresh instructions on the coverage of such workers.
The India-UK Agreement on Social Security, also known as the Double Contribution Convention (DCC), came into effect from July 15, along with the Comprehensive Economic and Trade Agreement. The DCC provides for detachment under which the employees of home country sent by their employers to the host country to perform work on behalf of that employer are exempted from Social Security contribution in host country provided the duration of their work does not exceed 60 months or five years.
Such exemption can be availed on the basis of ‘Certificate of Coverage’ (COC) issued by the EPFOin India or the HM Revenue and Customs in the UK.
“Concerned employees through their employer may apply for the ‘Certificate of Coverage’,” the EPFO has said, adding that they will be issued by its regional offices. “It may be ensured that on receipt of the application in all respect, necessary action is taken by concerned Regional Offices for issuing COC,” the EPFO has underlined.
The DCC is a big relief for workers for both countries as it enables them to only pay social security in their own country and not pay a second contribution in the country where they are deployed.
The DCC will help about 9,000 employers and 75,000 Indian employees deployed in the UK. Such workers have to at present contributed 25% of their salary to the UK’s National Insurance System and another 24% goes to the EPFO. Officials had noted that this is like a tax or a sunk cost for them.
India currently has such social security agreements with 21 countries including Belgium, Portugal and the Netherlands.
With the India-UK free trade pact and social security agreement coming into effect, the Employees’ Provident Fund Organisation has issued fresh instructions on the coverage of such workers.
The India-UK Agreement on Social Security, also known as the Double Contribution Convention (DCC), came into effect from July 15, along with the Comprehensive Economic and Trade Agreement. The DCC provides for detachment under which the employees of home country sent by their employers to the host country to perform work on behalf of that employer are exempted from Social Security contribution in host country provided the duration of their work does not exceed 60 months or five years.
Such exemption can be availed on the basis of ‘Certificate of Coverage’ (COC) issued by the EPFOin India or the HM Revenue and Customs in the UK.
“Concerned employees through their employer may apply for the ‘Certificate of Coverage’,” the EPFO has said, adding that they will be issued by its regional offices. “It may be ensured that on receipt of the application in all respect, necessary action is taken by concerned Regional Offices for issuing COC,” the EPFO has underlined.
The DCC is a big relief for workers for both countries as it enables them to only pay social security in their own country and not pay a second contribution in the country where they are deployed.
The DCC will help about 9,000 employers and 75,000 Indian employees deployed in the UK. Such workers have to at present contributed 25% of their salary to the UK’s National Insurance System and another 24% goes to the EPFO. Officials had noted that this is like a tax or a sunk cost for them.
India currently has such social security agreements with 21 countries including Belgium, Portugal and the Netherlands.