India-UK Social Security Agreement 2026: PF for UK Deputation

From 15 July 2026, an Indian professional sent to the United Kingdom on temporary deputation no longer has to pay UK social security, called National Insurance, for up to 5 years. Instead, they keep contributing to their Employees Provident Fund in India. This comes from the India-UK Double Contribution Convention, a social security agreement that took effect alongside the India-UK trade deal, CETA, on 15 July 2026.

If you are short on time: read What you save and How to claim the exemption.

When an Indian employee is posted to the UK, both countries could earlier demand social security contributions on the same salary. The worker paid UK National Insurance and also wanted to keep their EPF running in India. That was money paid twice, often with little UK benefit for a short stay.

The Double Contribution Convention fixes this. It is the social security side of the India-UK trade agreement. It lets a deputed worker stay in only their home system for a set period, so there is no double deduction.

The exemption period was raised to 5 years, which covers most temporary postings. The agreement came into force on 15 July 2026.

• Indian employees sent by an India-based employer to work temporarily in the UK, for up to 60 months. In UK rules these are called detached workers.
• Their employers, who no longer pay the UK employer social security charge on these workers for the covered period.
• IT, consulting, engineering, and similar service firms that rotate staff to UK client sites.

This is about temporary deputation, not permanent migration. A worker who settles in the UK long term is treated differently.

UK National Insurance is a significant deduction on salary, shared between employee and employer. For a worker earning a UK salary, avoiding it for up to 5 years is a large saving across the posting.

At the same time, the worker keeps building their EPF and pension in India without a gap. So the retirement savings stay in one place instead of being split across two countries for a few years.

The standard way to use a social security agreement is a Certificate of Coverage (CoC), which proves you are already covered at home.

1. Confirm you qualify. You must be on a temporary deputation to the UK and remain an EPF member in India.
2. Apply for a Certificate of Coverage. The Indian employer or the employee applies to EPFO, usually through the EPFO International Workers service.
3. Give the CoC to the UK side. The certificate is your proof to claim exemption from UK National Insurance for the covered period.
4. Keep your EPF running in India. Contributions continue in India during the deputation.
5. Track the expiry. The exemption covers up to 5 years, so note the end date and plan before it lapses.

Because the agreement is new, confirm the exact current process on the EPFO International Workers page before you apply.

Since you do not pay UK National Insurance during the exemption, you do not build a UK state pension for that period. That is usually a fair deal for a temporary posting, because you keep growing your India EPF and pension instead. Weigh it only if you plan to stay in the UK for the very long term.

The India-UK Double Contribution Convention came into force on 15 July 2026, together with the India-UK Comprehensive Economic and Trade Agreement (CETA). It applies to Indian workers on temporary deputation to the UK from that date.

The exemption covers deputations of up to 5 years. During this period the worker stays in the Indian social security system and does not pay UK National Insurance.

Yes. The whole idea is that you stay covered at home. You continue your EPF contributions in India during the deputation, so your retirement savings do not have a gap.

You use a Certificate of Coverage. The Indian employer or employee applies to EPFO for the certificate, and it is submitted to prove Indian coverage and claim exemption from UK National Insurance. Confirm the current process on the EPFO International Workers page.

Yes. The employer avoids the UK employer social security charge on the covered worker for the exemption period, which lowers the cost of posting Indian staff to the UK.

You do not build a UK state pension for the period you are exempt, because you do not contribute to UK National Insurance. Instead you keep growing your EPF and pension in India, which is usually better for a temporary posting.

The Double Contribution Convention is the social security part that came into force with CETA on 15 July 2026. CETA covers trade and tariffs, while the DCC covers social security contributions for workers moving between the two countries.

• If you are being posted to the UK, ask your HR whether they will obtain a Certificate of Coverage from EPFO.
• Confirm your EPF account is active and your details are correct.
• Note the length of your deputation and check it fits within the 5-year exemption.
• Keep copies of your posting letter and any coverage certificate together.

• Press Information Bureau, entry into force of India-UK CETA and the Agreement on Social Security (Double Contribution Convention) on 15 July 2026, pib.gov.in
• EPFO International Workers information, epfindia.gov.in
• India-UK Comprehensive Economic and Trade Agreement, Department of Commerce, commerce.gov.in

• NRI income tax, DTAA and NRE or NRO accounts
• Form 10F, TRC and DTAA relief for NRIs
• NRI bank account and FEMA compliance
• The RTI Playbook