BY WEB CIRCULATION
EMPLOYEE’s PROVIDENT FUND ORGANIZATION
(Ministry of Labor, Govt. Of India)
Bhavishyanidhi Bhawan, 14-Bhikaji Cama Palace, New Delhi- 110066.
File No. IWU/7/(25)/2017/ Clarification reg. Para 83/5366 Dated: 08 June 2017.
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Subject:-Definition of “International Worker” as given in Para 83 (2)(ja)(a) of EPF scheme 1952 and Para 43 A(I) (viii a) (a) of EPS 1995 –Regarding.
It has come to notice that Indian International workers on coming back to India are continued to be considered as International Worker and PF deductions are made accordingly by certain offices.
As per Para 83(2) (ja) -International Worker” means:-
a) An Indian employee having worked or going to work in a foreign country with which India has entered into social security agreement and being eligible to avail the benefits under a social security programme of that country, by virtue of the eligibility gained or going to gain, under the said agreement.
A reading of the above definition clearly implies that an Indian employee will be treated as International Worker only when (i) he has worked or is going to work in a foreign country with which India has entered into Social Security Agreement and (ii) he is eligible to avail the benefits under a social security programme of the said foreign country.
Hence, Indian Expatriate Employees who do not fulfill the aforesaid two conditions and who comes back to work in India after having worked in a foreign country will fall under the definition of “employee” as given in section 2(f) of the EPF & MP Act and not of International Worker under Para 83(2) (ja) (a) of the EPF Scheme, 1952.
(Dr. V.P. Joy)
Central PF Commissioner
1. I ACC (HQ)(IS)/ACC (HQ) HR/ACC (HQ) Finance, FA&CAO/CVO for information.
2. All ACCs in Head Office for information.
3. Direction, NATRSS for information.
4. All RPFCs in Head Office for information.
5. RPFC-I1 (N DC) with request to upload the same on EPFO website.
6. DD (OL) for providing Hindi Version.