India enters the Social Security Agreement (SSA) with the UK and Northern Ireland

The Social Security Agreement concerning the Social Security Contributions between the Government of the Republic of India and the Government of the United Kingdom (UK) of Great Britain and Northern Ireland has officially come into effect on 15^th July 2026.

What is a Social Security Agreement?

A Social Security Agreement serves to coordinate the social security systems of two contracting nations, ensuring the continuity of social security coverage and facilitating the extension of benefits to migrant employees on a reciprocal basis. Typically, a Social Security Agreement encompasses four key provisions: Detachment, Totalisation, Portability, and Equality of Treatment.

1. Detachment: Indian workers employed in countries that have Social Security Agreements with India are exempt from contributing to the local social security system, provided they adhere to the Indian social security framework. This exemption is applicable for a specified duration as outlined in the agreement, which is 36 months concerning the aforementioned SSA. However, this exemption can only be claimed with a “Certificate of Coverage” issued by the EPFO.
2. Totalisation: The duration of service in the SSA country is considered when determining pension eligibility. However, the actual pension benefits are payable solely for the period of contributory service in India, calculated on a pro-rata basis.
3. Portability: Pension benefits are disbursed directly to beneficiaries without any reduction, regardless of whether they choose to reside in their home country or elsewhere.
4. Equality of treatment: Indian nationals are to be treated on par with nationals of the host country concerning the applicability of legislations included under the SSA.

EPFO has been designated as the Competent Institution/Liaison Agency to operate the provisions of the SSAs and for issuing Certificates of Coverage (COC) to the employees of establishments covered under the EPF Scheme.

Certificate of Coverage (COC):

This document is provided for employees who are temporarily assigned by their Indian employer to a country that has a Social Security Agreement (SSA) with India. It serves as an official record from the EPFO, allowing employees on international assignments to avoid paying dual social security contributions. The COC verifies that the employee is already making contributions to the Indian Social Security System while working in a country that has an SSA with India. To obtain the Certificate of Coverage, the employee must submit an application online via the EPFO portal through their employer.