Quick answer: A social security agreement india treaty (SSA, or totalisation agreement) stops an employee posted between India and a partner country from paying social security in both. The employee stays in the home system and proves it with a certificate of coverage (CoC). In India, EPFO issues the CoC and lists 20 operational SSA partners.
- The UK became a partner on 15 July 2026, with an exemption of up to five years.
- India has no SSA with the USA or any GCC country.
- Singapore nationals are excluded from Indian EPF through the CECA instead of an SSA.
- Without a CoC, a foreign employee in India contributes to EPF on full salary.
Which countries have a social security agreement with India?
Twenty partners on EPFO’s list, plus the UK. The EPFO international workers page names them.
| Region | Partner countries |
|---|---|
| Western Europe | Belgium, France, Germany, Luxembourg, Netherlands, Portugal, Switzerland |
| Nordics | Denmark, Finland, Norway, Sweden |
| Central Europe | Austria, Czech Republic, Hungary |
| Americas | Canada, Quebec, Brazil |
| Asia-Pacific | Japan, South Korea, Australia |
| New in 2026 | United Kingdom (from 15 July 2026) |
Each SSA does up to three jobs. Detachment exempts a short-term posted worker from host-country contributions for a fixed period. Totalisation adds insurance periods in both countries together, so a worker who splits a career between Pune and Munich can still reach the pension qualifying period in either system. Exportability lets a pension be paid abroad.
How does the India-UK agreement change things?
It closes the biggest gap India had. Until July 2026, a British engineer seconded to Pune could end up paying both UK National Insurance and Indian EPF on the same salary for the whole posting.
Now the Double Contributions Convention, signed on 10 February 2026, entered into force alongside the India-UK trade agreement. The PIB release on the CETA and social security agreement says the exemption period rose from three years to five. About 75,000 Indian professionals are expected to benefit.
The USA is still missing. So a US national on Indian payroll pays EPF on full salary as an international worker, with no relief.
How do you get a Certificate of Coverage?
From the home country, before the posting starts. For an Indian employee going abroad, the process runs on the EPFO IW Portal.
- The employee applies with their UAN, enters detachment details and uploads a passport scan.
- You verify and e-sign the request.
- The EPFO regional office approves it.
- The employee downloads the CoC.
A foreign employee coming to India needs the equivalent certificate from their home social security authority, before day one. Keep it on file for every secondment. Income tax runs on a separate track under a DTAA.
How does Remunance handle Certificates of Coverage for your team?
Remunance checks SSA eligibility before an offer goes out and keeps each CoC on file as the employer of record. Where none applies, we register the employee as an international worker. Through our employer of record services, client queries are answered within 2 working days, which matters when a posting date is already fixed.
For a posting into or out of India, check SSA coverage with our mobility team.
What else do people ask about social security agreements?
Does India have a totalisation agreement with the USA?
No. There is no India-US social security agreement. A US national employed in India contributes to Indian EPF on full salary and may still owe US Social Security, with no treaty to stop the overlap or count service across both systems.
How long does an SSA exemption last?
It depends on the treaty. The India-UK agreement allows up to five years. Other partners set their own periods in the bilateral text.
Who issues the Certificate of Coverage in India?
EPFO does, through its International Workers portal, after the employer verifies the application. Our guide on how an EOR helps with expat employees covers the wider move.