Moving to another country for work can change how an employee’s provident fund is handled. Under EPFO rules, certain employees working across countries are classified as International Workers (IWs) and are subject to different contribution, withdrawal and pension rules.
An IW broadly includes an Indian employee who works or is going to work in a country that has a Social Security Agreement (SSA) with India and is eligible for benefits under that country’s social-security programme. It also includes a foreign national holding a non-Indian passport and working for an establishment in India covered by EPF rules.
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. Such employees have to be enrolled from their first day of employment in an EPF-covered establishment.
Why EPF contributions can be higher
For regular EPF members, contributions are generally subject to the applicable statutory wage ceiling, currently ₹15,000.
International Workers, however, do not have this wage ceiling for PF contributions. EPFO says there is no cap on the salary on which contributions are payable by an IW and the employer.
After the Labour Codes took effect on November 21, 2025, and the new PF schemes were notified on June 29, 2026, the contribution base for IWs has continued to be linked to ‘wages’ as defined under the Labour Codes.
Why the country you move to matters
A Social Security Agreement can help prevent employees from having to contribute to social-security systems in both their home and host countries, subject to the terms of the agreement.
These agreements can also allow periods of social-security coverage in India and the other country to be combined when determining eligibility for certain benefits. Eligible pension benefits may also be paid when the beneficiary lives in the other country, depending on the agreement.
India has SSA arrangements with countries including Germany, France, Belgium, Switzerland, Japan, Canada, Australia, South Korea, Sweden and Brazil, among others.
The India-UK social-security agreement came into effect on July 15. Under its provisions, Indian employees temporarily posted to the UK by their Indian employer can continue under 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.
Why a Certificate of Coverage matters
For an employee deputed to a country with which India has an SSA, EPFO can issue a Certificate of Coverage confirming that the employee continues to be covered by India’s social-security system.
The certificate can help the employee avoid having to make social-security contributions in both countries, subject to the terms of the applicable agreement.
Applications for a CoC can be made online through EPFO. The employee fills in the prescribed application, which is approved by the employer using an e-sign and submitted to the relevant EPFO office.
Withdrawal rules also differ
An IW covered by an SSA can withdraw the full amount standing to the credit of the EPF account after leaving employment in an establishment covered under the law, subject to the applicable rules.
For an IW from a country without an SSA, withdrawal is permitted only under specified circumstances. These include retirement at 58, permanent and total incapacity and certain prescribed diseases.
EPS has separate provisions. For an SSA-covered IW with eligible service of less than 10 years, withdrawal is allowed three years after leaving employment under EPS 2026. An employee with 10 or more years of eligible service can qualify for a pension at the age of 58.
For an IW from a non-SSA country, EPFO says withdrawal benefits under EPS are not available; the member can instead claim a pension subject to the applicable eligibility conditions.
What happens if you leave the money behind?
Employees who leave their PF balance in India should keep their UAN, EPFO records and bank details up to date, particularly if they expect to remain overseas for a long period.
This can be especially important for International Workers from countries that do not have an SSA with India. EPFO says the PF amount due to an IW from an SSA country can be paid into a bank account in India or in the worker’s home country.
Keeping access to an Indian bank account can therefore make it easier to receive eligible PF payments and deal with account-related requirements after moving overseas.
Before moving abroad, employees should check whether the destination country has an SSA with India, whether they qualify as an International Worker and whether they need a Certificate of Coverage. These factors can determine where they need to make social-security contributions and when they can withdraw their PF or claim pension benefits.
