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Commentary

IN1.7.2 Social security agreements (SSA)

India

The EPF Act refers to two important terminologies: excluded employees and international workers.

Excluded employees are international workers contributing to social security in their country of origin with whom India has entered into social security agreement (SSA).

An international worker (IW) is:

  1. Ìý

    •ÌýÌýÌýÌý an Indian employee in a foreign country with whom India has a SSA and is eligible to opt for the social security benefits of the foreign country by virtue of the SSA, or

  2. Ìý

    •ÌýÌýÌýÌý a foreign employee working for an Indian entity to whom the EPF applies

Currently, India has entered into SSA with the following countries:

  1. Ìý

    •ÌýÌýÌýÌý Belgium

  2. Ìý

    •ÌýÌýÌýÌý Germany

  3. Ìý

    •ÌýÌýÌýÌý Switzerland

  4. Ìý

    •ÌýÌýÌýÌý Luxembourg

  5. Ìý

    •ÌýÌýÌýÌý France

  6. Ìý

    •ÌýÌýÌýÌý Denmark

  7. Ìý

    •ÌýÌýÌýÌý Republic Of Korea

  8. Ìý

    •ÌýÌýÌýÌý Netherlands

  9. Ìý

    •ÌýÌýÌýÌý Hungary

  10. Ìý

    •ÌýÌýÌýÌý Finland

  11. Ìý

    •ÌýÌýÌýÌý Sweden

  12. Ìý

    •ÌýÌýÌýÌý Czech Republic

  13. Ìý

    •

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