EPFO circular IWU/7(8)2010/UK/E-34753/26/3018 · 16 Jul 2026
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Agreement on Social Security relating to Social Security Contributions between India and United Kingdom - Regarding No. IWU/7(8)2010/UK/E-34753/26/3018 dated 16/07/2026
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The Employees Provident Fund Organisation (EPFO) has announced that the Social Security Agreement between India and the United Kingdom, along with its Administrative Arrangement, entered into force on July 15, 2026. The agreement includes a detachment clause allowing employees sent by their home-country employers to the host country to be exempted from social security contributions in the host country for a period not exceeding 60 months. To avail of this exemption, employees must obtain a Certificate of Coverage (COC) issued by the respective authorities (EPFO or HMRC). Regional Offices are directed to process COC applications in accordance with existing consolidated guidelines.
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कर्मचारी भविष्य निधि संगठन Employees Provident Fund Organisation (श्रम एवं रोजगार मंत्रालय, भारत सरकार) (MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA) मुख्य कार्यालय/Head Office प्लेट ए, ग्राउंडफ्लोर, ब्लॉक-II, ईस्टकिदवईनगर, नईदिल्ली-110023 Plate A, Ground Floor, Block II, East Kidwai Nagar, New Delhi-110023 Website: www.epfindia.gov.in, www.epfindia.nic.in
No. IWU/7(8)2010/UK/E-34753/26/3018 Dated: 16.07.2026
To, All Addl. CPFC (HQ)/Addl. CPFC (Zones) All RPFC/OIC of Regional Offices/District Offices
Sub: Agreement between the Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland on Social Security relating to Social Security Contributions– reg.
Madam/Sir,
In pursuance to the Agreement on Social Security relating to Social Security Contributions signed with United Kingdom, the Government of India has now notified vide Note Verbale No.AC/202/83/2025 dated 14.07.2025 that the above Agreement alongwith Administrative Arrangement has entered into force with effect from 15.07.2026. The text of the Agreement, Note Verbale and Administrative Arrangement are available on the official website of EPFO (www.epfindia.gov.in).
The Agreement provides for detachment. Under the detachment clause, 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 that the anticipated duration of such work does not exceed 60 months. however, such exemption can be availed on the basis of “Certificate of Coverage” (COC) issued by EPFO/HMRC.
In view of the above, concerned employees through their employer may apply for the “Certificate of Coverage”. Since the “Certificate of Coverage” are to be issued by the 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 in accordance with the consolidated guidelines issued by the Head Office vide letter No. IWU/7(15)2011/Gen (Software)/9209 dated 13.08.2013 and IWU/7(31)2017/Application for COC & COC software dated 20.11.2018.
In case any further clarification is required, International Cooperation for Social Security Division (ICSSD), Head Office may be contacted.
(This issues with the approval of CPFC)
Yours faithfully,
(Jogender Singh) Regional P.F. Commissioner-I (ICSSD)
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