The Double Contributions Convention, signed by India and the UK, went live on 15 July 2026, ending a long‑standing loophole that left cross‑border workers paying social‑security contributions in both countries.
Before the agreement, an Indian employee posted in London could be required to contribute to UK National Insurance while still paying India’s Employees’ Provident Fund, a situation that cost firms extra administrative burden and employees lost savings.
Under the new rule, a qualifying employee may remain covered by the home country’s system for up to 60 months, provided they have paid contributions for at least 30 days before the assignment begins. HMRC officials say the 30‑day requirement ensures the worker is already integrated into the UK system before any cross‑border transfer.
The Certificate of Coverage is the linchpin of the mechanism. Employees must obtain a COC from the Employees’ Provident Fund Organisation in India or from HMRC in the UK, and employers should integrate the COC process into their pre‑departure checklist alongside visas and payroll.
EPFO has updated its online portal to process COCs automatically, while HMRC anticipates a rollout of guidance for multinational employers in the coming months. Compliance will be monitored by both agencies, and firms that fail to secure a COC risk penalties and double contributions.