Employees’ Provident Fund Organisation
(Ministry of Labour & Employment, Govt. of India),
Head Office
Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi — 110066
Fax: 011-26173022, Telephone: 26172685
No. IWU/7(49)2013/Appointments/36602 Dated: 20-01-2016
To
All Addl CPFCs (Zones and Central Office)/Director, NATRSS All Regional PF Commissioners (ROs and SROs)
SUBJECT: Consolidated Guidelines regarding securing Compliance in respect of EPF members proceeding to work in a foreign country
Sir
References have been received in Central Office regarding the compliance status of Indian employees working in a covered establishment and moving to work in a foreign country. It has been observed that different offices are adopting varied practices with regard to continuance of compliance of such employees while they are working or proceeding to work in a foreign country. Thus, need has been felt to revisit the same and bring a consolidated set of guidelines to handle possible scenarios.
The fundamental principle of deduction and depositing of PF and other dues is based on the assumption that wages are either paid or are payable by the establishment. Thus contributions are deducted and deposited with Employees’ Provident Fund Organization if wages are paid or payable by the Indian establishment. However if wages are neither paid nor payable out of the books of the Indian establishment, then PF and other contributions are not to be deducted.
The following set of guidelines deal with both Social Security Agreement countries and Non-SSA countries :
| S No | COUNTRY | WHETHER ON COC | COMPLIANCE WITH DURING FOREIGN DEPUTATION | |
| SSA | YES | COMPLIANCE WITH EPFO | EPFO compliance to continue during detachment period. The reported compliance should be same as was being reported immediately before the detached employee proceeds to other country. | |
| COMPLIANCE WITH SOCIAL SECURITY SYSTEM OF HOST COUNTRY |
Exempted from enrolment on production of Certificate of Coverage for the duration indicated in the COC. | |||
| SSA | NO | COMPLIANCE WITH EPFO | Employer will be required to report compliance if any Indian salary is payable or paid during this period. | |
| COMPLIANCE WITH SOCIAL SECURITY SYSTEM OF HOST COUNTRY |
Employee to be governed as per law of the host country. | |||
| 3 | Non -SSA | NO* | COMPLIANCE WITH EPFO | Employer will be required to report compliance if any Indian salary is payable or paid during this period. |
| COMPLIANCE WITH SOCIAL SECURITY SYSTEM OF HOST COUNTRY |
Employee to be governed as per law of the host country. | |||
The instrument of COC is not available for Non-SSA countries.
The above guidelines may be followed scrupulously.
This issue with the approval of Central Provident Fund Commissioner
Yours faithfully,
(Chandramauli Chakraborty)
Additional Central PF Commissioner (Pension & IWU)
