According to reports from Mint, employees moving abroad and foreign nationals working in India may fall under EPFO's International Worker (IW) rules, which can significantly affect PF contributions, withdrawals, pension eligibility and social-security coverage. An IW broadly includes an Indian employee who has worked or is going to work in a country with which India has a Social Security Agreement (SSA). Additionally, a foreign national holding a non-Indian passport and working for an establishment in India covered by EPF law is also classified as an IW. Nepalese and Bhutanese nationals are treated as Indian workers under EPF rules and are therefore not classified as IWs. There is no minimum stay requirement for an eligible foreign national working in India, and EPFO states such employees must be enrolled from their first day of employment.
As reported by Mint, for regular EPF members, contributions are generally subject to the applicable statutory wage ceiling, currently ₹15,000. For International Workers, there is no wage ceiling for PF contributions, with EPFO stating that contributions are calculated on the employee's total salary. Following the Labour Codes coming into effect on November 21, 2025, and the new PF schemes being notified on June 29, 2026, the contribution base for IWs remains linked to "wages" as defined under the Labour Codes.
According to Mint, an SSA can help address the possibility of employees having to contribute to social-security systems in both their home and host countries. India has SSA arrangements with countries including Germany, France, Belgium, Switzerland, Japan, Canada, Australia, South Korea, Sweden and Brazil. The India-UK social-security agreement came into effect on July 15, 2026, under which Indian employees temporarily posted to the UK by their Indian employer can remain covered by India's social-security system for assignments of up to 60 months, subject to a valid Certificate of Coverage (CoC) issued by EPFO. The US, UAE, Singapore and China do not have SSAs with India.
As reported by Mint, an SSA-covered IW can withdraw the full EPF amount after leaving employment, in line with applicable EPF rules. For an IW not covered by an SSA, withdrawal is permitted only in specified circumstances, including retirement at 58, permanent and total incapacity, or certain prescribed diseases. Under EPS rules, for an SSA-covered IW with eligible service of less than 10 years, withdrawal is allowed three years after leaving employment under EPS 2026. With 10 years or more of eligible service, the employee can qualify for pension after 58. For an IW from a non-SSA country, EPFO states withdrawal benefits under EPS are not available; only pension can be availed.
According to Mint, for an employee being deputed to an SSA country, EPFO issues a Certificate of Coverage, confirming continued coverage under India's social-security system. In such cases after three years the account becomes inoperative and stops earning interest. Kunal Kabra, co-founder of KustodianLife, advised IWs from non-SSA countries to maintain their Indian bank account and EPFO login details. "An IW worker from a non-SSA country who closes every Indian bank account on departure may find, years later, no valid account to receive the money and no easy way to update records from abroad. Keeping the Indian bank account and EPFO login details active can make the eventual claim process much easier," Kabra stated.
