Provident Fund contribution for International Employee in India

Provident Fund contribution for International Employee in India

If India is not having an SSA with a foreign country then the expect employee cannot submitted the Detachment Certificate issued by the Social Security Office of his/her country of origin, thus said expect is not exempted from making contributions towards the PF in India.

The international workers (except excluded employees) are mandatory to contribute 12 percent of their salaries (not subject to any cap) to the Indian Provident Fund scheme. The exemption from making contributions for employees earning salary in excess of Rs.1500.00/- per month does not apply to international workers.

Fundamental points

• The PF regulations will be relevant to total salary irrespective of whether the salary is remunerated in India or outside India, split payroll, or multiple country sources
• Every eligible international worker has to be registered from the first date of his employment in India. For existing international workers, the accountability started from November 1, 2008.

Please find the Countries having Social Security Agreement with India exhibit below:-

Countries having Social Security Agreement with India
Austria	Czech	Hungary	Norway
Australia	Denmark	Japan	Portugal
Brazil	Finland	Korea	Quebec
Belgium	France	Luxembourg	Sweden
Canada	Germany	Netherlands	Switzerland

Only ‘Detached Worker’ form a foreign national, contributing to the Social Security Program of the foreign country as per the Social Security Agreement signed between that country and India and exempt from making any contribution towards the Provident Fund in India for the period and terms as set out for the purpose of compliance in Host Country (EPFO-India).

 In case of any further elucidation required, please write back to us in the comment section, shall be please to help you out.