prpri Provident fund for International Worker Provident fund for International Worker

Foreign workers taking up overseas assignments pay more attention to the tax regime of the country when determining costs, and often tend to overlook the social security laws of the country, which are equally important.

India requires every business entity employing more than 20 workers to register with the national social security system and makes it mandatory for employees and employers to contribute towards retirement and insurance scheme.

The country’s social security system is governed by the Employees Provident Funds (EPF) Miscellaneous Provisions Act, 1952, which manages the following three schemes:

Provident fund for international workers

An International Worker (IW) is any employee who is a foreign national working in India under an employer registered with the EPFO or an Indian employee who is working in a foreign country with which India has a Social Security Agreement (SSA).

Accordingly, every foreign worker employed with an establishment to whom the EPF applies must become a member of the provident fund (PF) from the first date of his/her employment. There is no minimum period of stay in India for activation of PF compliance.

The PF contribution rate for foreign workers registered with EPF (or IWs) is 12 percent. The PF rate is calculated on full salary of the IW irrespective of whether the salary is remunerated in India or outside India, split payroll, or multiple country sources. The employer contributes an equal amount, with the sum of PF being 13.61 percent of the total wages of the employees.

There is no cap on the salary on which contributions are payable by the employer as well as the employee.


IWs are exempt from contribution towards PF only if their home country has a social security agreement (SSA) or economic-bi-lateral treaty with India.

Social Security Agreements

An SSA is a bi-lateral instrument that protects the interests of the workers in the host country. The Government of India through its initiative for the benefit of both the employers and employees has entered into Agreement with several countries to ensure that the employees of home country do not remit contribution in that country, get the benefit of totalisation period for deciding the eligibility for pension, may get the pension in the country where they choose to live, and the employers are saved from making double social security contributions for the same set of employees. The Employees Provident Fund Organisation has been authorized to issue the Certificate of Coverage to the employees posted to the countries having signed Agreement with the Government of India.

Bilateral social security agreements protect the interests of Indian professionals, skilled workers working abroad by providing the following benefits:

  • Avoiding making double social security contributions: Once an SSA is signed between India and a foreign country, it exempts the Indian worker (working on short term contracts abroad) from making a social security contribution in that foreign country. This exemption is provided only if the Indian worker is covered under the social security system of India and continues to pay his/her contribution during the period of overseas contract.
  • Easy remittance of benefits (Exportability): An SSA between India and a foreign country enables the Indian worker/professional to remit his/her accumulated social security contribution made in a foreign country, in case of relocation to India/third country.
  • Aggregating the contribution periods (in two countries) to prevent loss of benefits (Totalization): An SSA allows aggregating residency periods of social security contribution made by the Indian worker / professional in India and the foreign country to qualify for retirement benefits. For this any International Worker may apply for CoC i.e. Certificate of Coverage from online portal of EPFO.
  • All the SSAs are on reciprocal basis. Six proposals are in the pipeline i.e. with Spain, Thailand, Sri Lanka, Russia, Cyprus and USA.
  • Despite these benefits, very few countries have entered into an SSA with India. This limits the availability of SSA exemptions for international workers from countries like the US and UK, which are yet to ratify an SSA with India.

International Worker

At present, India has SSAs with 19 countries, out of which 18 are in effect. Below is the complete list of the countries with which India has SSA,

1. Belgium

2. Germany

3. Switzerland

4. Denmark

5. Luxembourg

6. France

7. Korea

8. Netherland

9. Hungary

10. Sweden

11. Finland

12. Czech Republic

13. Norway

14. Austria

15. Canada

16. Australia

17. Japan

18. Portugal

Withdrawal rules under EPF

An international worker may withdraw the accumulated balance in the EPF account in one of the following situations:

1. at the time of retirements, that is, on or after 58 years of age.

2. in case of retirement due to permanent and total mental or physical incapacity to work.

3. in case of serious illness such as cancer, leprosy, or tuberculosis; or,

4. on completion of Indian employment, if the IW’s home country has an SSA with India.

The facility to receive PF refund on the date of completion of Indian employment is not available for IWs who are not covered under SSA.

This makes it challenging for expatriates belonging to a non-SSA country and working in India, as their provident funds are locked-in until they attain 58 years of age.  Besides, IWs can withdraw the funds only to an Indian bank account, post retirement – making the entire withdrawal process practically more difficult.

Withdrawal of funds under EPS

The EPS regulations do not recognize the employer’s contribution to the pension scheme. Since only employer’s contributions are allocated to the EPF, the EPS does not entitle IWs to pension benefits when they leave India, regardless of accrued employer contributions.

The pension withdrawal is only available to employees who are covered under an SSA that has come to effect, and to employees who have not completed the eligible service of 10 years even after including the totalization of service under the respective SSAs.

Amit JindalAbout the Author

Author is Amit Jindal, ACA working as Manager Taxation in Neeraj Bhagat & Co. Chartered Accountants, a Chartered Accountancy firm helping foreign companies in setting up business in India and complying with various tax laws applicable to foreign companies while establishing their business in India.

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Neeraj Bhagat & Co. is helping foreign companies in opening up of Liaison/ Branch Office in India and complying with various tax laws applicable to foreign companies while establishing a business in India. Neeraj Bhagat is the founder of Neeraj Bhagat & Co. Chartered Accountants, a Chartered View Full Profile

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  1. Sanjay says:

    Hi my wife is South African citizen she worked in India for 3 years. She left the job this year March now she is in South Africa. We tried to withdraw her PF but it got rejected . The rejected reason was “Produce certificate that member is international worker”

    My question is
    Can she withdraw her PF now ?
    How to get this International worker certification?

  2. SHAHID says:


  3. Arnav says:

    I am from non SSA country and started working in India from 2018 and accordingly to 2014 September GSR I am not eligible to create EPS account.

    However my first 2 employers treated me as Indian nationals and opened an EPS account and contributed 1250 each month.

    My third employer is contributing 8.33% on Gross salary to EPS.

    How can I stop my employer to stop contributing to EPS

    How can i transfer EPS contributions to EPF

    Ph : 8178567069

  4. Ashish says:

    I read somewhere that for International Workers (IW), contributions to EPF are tax-free only upto Rs. 150,000 per year. Contributions beyond that are taxable at the applicable tax rate. e.g. if someone is contributing Rs.200,000 per year, then only Rs.150,000 will be deducted from his pre tax (gross income). Rest Rs 50,000 will be deducted from his net income (income after tax). While for Resident Indian citizen, whole EPF contribution comes from gross salary, i.e. it is tax free. Could you kindly clarify if it is correct.

    1. Arnav says:

      Hi, I am also struggling with some of these requests. I would like us to form an association so that we can take such requests with required government departments collectively and share lawyer/ admin costs. Please share your whatsapp number so that I can add you to this group and we will discuss this in more detail there.

    2. Neeraj Bhagat & Co. says:

      PF contribution is not taxable. Interest on PF is taxable only on the contribution in excess of 2.5 lakh.

  5. Durgesh Jharbade says:

    Does any bonus which is mentioned as part of CTC be considered for the PF contribution of 12% in case of IW?
    Further does Company also have to deposit 12% ?
    Is there no limit of 15000/- as in case of Indian Employee?

    1. Neeraj Bhagat & Co. says:

      “Q.1: Does any bonus which is mentioned as part of CTC be considered for the PF contribution of 12% in case of IW?
      Ans.: No, the contributions shall be calculated on the basis of basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance (if any) actually drawn during the whole month.

      Q.2: Further does Company also have to deposit 12% ?
      Ans.: Yes.

      Q.3: Is there no limit of 15000/- as in case of Indian Employee?
      Ans.: No, there is no such limit in case of IW.”

  6. Prabhat Bhatta says:

    Sir i am from Nepal and working for the indian company. The company is deducting the pf how can be benefitted from if because i am Nepali citizen working in Nepal for indian Company

    1. Neeraj Bhagat & Co. says:

      Since you are foreign national working in foreign country therefore Nepalese Law would apply . Please check with your local consultant in Nepal.

  7. Krish says:

    Hello Neeraj,

    I’m an OCI holder working in India since 2007 after I returned from the USA.

    My employer has been deducting 12% on full gross salary (minus HRA), which includes 8.33% of full salary into EPS.

    I will be turning 58 this year, and looking to retire by then, and I will continue to live in India only post retirement.

    What happens to the amount accumulated with EPS ?? Will I get the amount back, or can I claim a monthly pension since I will continue to live in India – and if so, will the monthly pension be based on the full salary on which monthly EPFO / EPS deductions are currently being made, or will it be capped at the ceiling of Rs 15000 only ?? (In which case, there will still be a huge excess stuck up/ leftover in my EPS account)

    Pls do let me know …
    Rgds, Krish

    1. Neeraj Bhagat & Co. says:

      “Q.1: What happens to the amount accumulated with EPS ?? Will I get the amount back, or can I claim a monthly pension since I will continue to live in India?
      Ans.: You will get the monthly pension after attaining the age of 58 years.

      Q.2.: Will the monthly pension be based on the full salary on which monthly EPFO / EPS deductions are currently being made, or will it be capped at the ceiling of Rs 15000 only?
      Ans.: Yes, the monthly pension will be calculated on the basis of full salary on which PF/EPS has been deducted.”

      1. Arnav says:

        In Relation to calculation basis Full salary, is there provision in the ACT that states this, would help since I am not able to find necessary provision. Also can we please connect , please pm me on whatsapp
        Ph: 8178567069

  8. Shivakumar says:

    Dear Sir,

    This is regarding EPS. I am a USA citizen (non-SSA) working in India for last 6 years & 10 months (since 2nd June 2014).

    My company has been deducting EPS on my full salary (not Rs.1250/- per month like others). Already deducted total of around 12 lakhs.

    Q1. What will be the guidelines for calculating my pension as company is deducting big amount?

    Q2. When can I withdraw my entire EPS contributions (already around 12 lakhs?

    I really appreciate your response. Thanks in advance.

    1. “Q1. What will be the guidelines for calculating my pension as company is deducting big amount?
      Ans. Since you are an international worker, the PF and EPS will be deducted on your full salary without any cap on the salary.

      Q2. When can I withdraw my entire EPS contributions (already around 12 lakhs?
      Ans. You cannot withdraw from EPS as the same is allowed only for the International Workers who are coming from SSA countries. However, you are eligible for pension certificate after attaining the age of 58 years.”

      1. Mahesh says:

        In now IW workers, max contribution towards EPS is Rs1,250/- However for IW, it is 833% and it will go beyond 10L over a period of service. However the calculation of Pension is

        Monthly pension amount= (Pensionable salary X pensionable service) /70,

        irresepective of what you contrubuted to EPS Account.

        Is this formula correct or someother way it will be calcuated for IW workers

  9. Srinivas J aT says:

    Dear Sir/Madam,
    I am Indian resident working for Srilankan based company from India. I want to withdraw PF amount accumulated from my past 2 employment in India. Srilankan company pays lumpsome salary and does not provide PF. Please let me which form can I use to withdraw PF amount.


  10. Chris says:


    I am a British citizen who came to work in Mumbai for an Indian company for a 2 year contract. My age is 49. I complete my 2 year contract in 2 months time.
    I have been paying PF contributions monthly since arrival and have a UAN number.

    Will I be able to get the PF reimbursed after completion and exit from India this year or do I need to wait until the age of 58?

    I know the UK does not have an SSA agreement with India but I have also read on some sites that if an IW is here for less than 10 years they are eligible to withdraw the PF contributions without needing to wit until 58.
    My employer thinks I have to wait till 58 but has not researched the issue.

    Please advise.

    Thank you.

    1. Neeraj Bhagat & Co. says:

      “Since India does not have an SSA with UK, you are not allowed to withdraw from PF account until the age of retirement i.e. 58 years. The withdrawal is allowed (at the cessation of employment period in India) only in case the person is from SSA country. You can refer para 83 of The Employees’ Provident Funds Scheme, 1952 for more information”

    2. Arnav says:

      Hi Chris, Is your company also making contributions towards EPS , can you please check and get back.

      Whatsapp : 8178567069

  11. R. NITISH GOWTHAM says:

    Dear sir,
    Korean person coming to India and starting a business. He has not having COC. but his country is listed with ssa. Whether we want to contribute PF or not.

  12. Shinoj Ramesh says:

    i have been searching for blogs on PF – International worker and this is the only site where i can every query is answered. Great work, very much appreciated!

    I do have a query and would like to seek your advice.

    I am been employed by an Indian company to be on deputation in Belgium for more than 5 years now. i completed 5 years in Oct 2020.
    My COC was renewed on a yearly basis and it was no longer possible after 60 months. So, my company worked with an agency in Belgium and opened a Social Security account in Belgium.

    So, until Oct 2020, i have been contributing to EPF for almost 15 years. I’m also planning to get a PR here and therefore will stay for several years more.

    My question: keeping in mind that i’m still employed with my Indian company, is there an option to withdraw my accumulated EPF and EPS amount in full, given that i will be settling down here in Belgium. I’m 36 years old.
    What are the other alternatives/options i have?

    Thank you very much in advance for your answer!

  13. Shilen Ramaiya says:


    I am an international worker from a non SSA country, associated with the same company in India since July 2010

    1. My PF was being contributed at 12% of my basic salary until 2019, after which the contribution has been 12% of my gross salary. Am I eligible for arrears by my employer on PF until 2019?

    2. I understand that I will get pension certificate on completion of 58 years of age, and that full withdrawal is not possible. Just wanted to understand how the monthly pension is calculated, and what is pensionable service and pensionable salary

    3. The interest that is taxable for pf contribution over 2.5 lakhs – will it be applicable for IW?

    4. Will I get my full PF in my Indian bank account after attaining the age of 58 years? Can any of it be taxable? I have continuous service since 2007

    5. Is HRA considered in gross salary while computing PF?

    If you have any official documentation for any of the points mentioned above, could you share across?


  14. Arun says:


    If any British employee started employment in India and his basic salary more than Rs.15000/- then he/she will be eligible for EPS?

    Please update


    V Arun.

  15. Raj says:


    I am an Australian Citizen and i would like to know what will happen to my EPS contribution in the following circumstances. I have been making contributions to EPS as an IW for the last 6 years

    1. If i choose to leave India in 5 years or so. I.e. after working over 10+ Years. Woild the EPS amount be transferred to my EPF account for withdrawal upon retirement at 58.

    2. If i choose to continue my employment in India until retirement i.e. till 58 years.

    If you could help me with the above queries that will be great.


  16. PRIYANK JAIN says:

    Dear Sir,

    Is there any process to withdrawal of pension fund amount for UK person (Non SSA country) who is retired from services in India.

    If no, then What about the amount which was deposited in pension fund account. Whether this would be forfeited by PF organization.

  17. Zbigniew Mykytyn says:

    My wife, Jolandi and I, were employed for 3 years in India. We are Australian citizen.

    Unfortunately, completion of our assignment happened during the COVID pandemic lock-down, while working remotely, without office access.

    After we left India, just before our visas expiry date, we have contacted our company payroll and accounting with enquiries about the Provident Fund contribution reimbursement. Unfortunately, the registration process requires a valid India mobile number. As you may know, once the visa has expired, the mobile services in India are disconnected. This also applies to the bank services. Is there any other way?

  18. Sekhar Reddy says:

    Can you explain the following.

    1. I am a US Citizen with OCI Card and living in India since 10 years. Prior to 2016, some portion of Employer Contribution is accumulated in EPS. Shall that amount be redeemed at the time of retirement along with EPF contributions made by Employee and Employer.
    2. Impact of EPF Tax limit on contributions exceeding Rs 2.5 Lakhs introduced in the budget on Feb 1, 2021. Most of the International Workers fall into this category as the contributions are 12 percent of the salary.

  19. Dinesh Pareek says:

    We have one Italian Employee serving from Italy for our Company which is in India. We are monthly transferring salary from India is Euro. Do we have to deduct PF from his salary. He did not visit India in last three years.

  20. John McConnell says:

    Hi, I’m from Ireland with no SSA and finished employment after 3 years in Sept 2020. As most people have mentioned that bank accounts will likely lapse after a number of years of non usage.
    Does anyone know of a tax service that specialises in Provident Fund withdrawal for non-nationals? I wont be 58 for 16 years and value of fund should be substantial.

    1. Arnav says:

      Hi John, I am also Irish and making such contributions. One resolution is for us to collectively right to Irish foreign affairs to get them to sign an SSA with India. This will help many more folks like us. Please dm me at 8178567069 if you want to take this up

  21. Surabhi Trivedi says:

    Can non-SSA IW seek withdrawal of PF balance in his foreign bank account, as most probably, his India bank account would have been de activated after few years he leave India. His mobile phone woud also be not working. How will he verify his foreign bank account online during claim? Should he claim through his employer or he can claim himself online?

  22. Lakshya says:

    Dear Sir,
    my company has employees from countries with which we have ssa, will there be a need to fill challan.or give any information to epf for such IW.

  23. Chander Sharma says:

    I worked in India from 2001 to 2007, then got deputed to UK and last PF contribution was in 2013, same year I got British citizenship. Do I have to wait to withdraw my PF until I am 58 years old?

  24. David says:

    1. I have been working as an expat in India for 6 years and have just reached the age of 58. Can I withdraw my EPF now or need to wait until the end of my assignment in two years time
    2. Do I or my employer still continue to contribute to the EPF fund after the age of 58.

    I am a national of a non SSA country.

  25. Kalyan says:

    Hi Amit,

    I recently moved from Australia to India in 2020. I am citizen of Australia with OCI. I started working for an Indian company and my EPS contribution is 8.33% of gross by employer. I am planning to stay for long time here, but will retain Australian citizen ship. So could you please let me know if it is mandatory for my employer to contribute towards EPS. If so will I be eligible to withdraw after retirement or will be eligible for pension after 58 even if I am in Australia ? I really appreciate your help regarding this.

    1. Arnav says:

      Your employer should not make EPS contributions , refer to folllowing document. Many organisations in India are not aware of following provisions in EPS ACT. Contributing to EPS also means you will not be able to get pension and also won’t be able to withdraw since you were not supposed to contribute in the first place.

  26. Vicky ioanides says:

    Dear Mr Neeraj
    I am an international worker who was employed in Delhi from July 2013 to July 2015, prior to the SSA coming into effective between Australia and India. Both I and my employer contributed to the PF in accordable with the EPF Act.
    Can you confirm the following:
    1. Can I withdraw my PF at age 58 years – which Clause/rules in the EPF Act apply to confirm this?
    2. Does interest continue to accrue for an international worker after I leave India and stop contributing annually?
    3. How can I obtain copies pf my PF online statements if I no longer have the mobile/cell I used to register for my online passbook? I have a UNAN and ADHAR number.

  27. GURMEET SINGH says:

    Dear Sir,
    A colleague of mine was from Italy, he worked in 3–4 companies in Delhi-NCR.
    I transferred all of their funds from various companies to their last serving company with the help of my consultant,
    but the final settlement application has been rejected. There has been a message to submit a Nationality Certificate. He is 51 years old at this time.
    Please suggest what we should do.
    Thank you

  28. Claire says:

    I’m a dual national (Australia/UK) and previously worked in India for 4 years and accumulated funds in an EPF.
    After I left India in 2014, Australia has signed a bilateral SSA with India while the UK has not. My Indian employment visa and residence permit was in my UK passport (for the convenience of my employer since I was living & working for them in Europe prior to transferring to India) but I have no ties to the UK as my “home” country (left as a minor, never studied or worked there, don’t own property, don’t have a UK national insurance number or a UK bank account) vs. strong home ties to Australia (studied and worked there, have an Australian tax file number and bank accounts, maintain an Australian driver’s license, my employer formally considers Australia as my home country for calculating my benefits etc). Is there any provision for dual nationals (where one country has SSA and one doesn’t) to extract EPF prior to age 58?

  29. David says:

    I am a UK citizen and worked in India for seven years in the same company.

    Unfortunately, due to severe diabetes I have a double retinopathy and am unable to work.

    I am 46 years old. I still have an Indian bank account. I live back in the UK.

    Is it possible to withdraw my money from the EPF? Could you please tell me if so, what is the process to withdraw?


  30. Raj says:

    For international workers fron non-SSA country who are working in India, when they say PF is 12% of gross, does it exclude any allowances like HRA, special, conveyance etc?

    Thanks in advance.

  31. Ray says:

    I’m an Australian citizen with OCI settled down in India. I’ve been working in India for the past 5 years. My employer has contributed more than Rs 5.5 lakhs to EPS. Now I have crossed 58 years age. I) RPFO rejects to my claim to withdraw my EPS amount after totalisation of my Australian stay of 20 years before my Indian employment. Is their decision correct? Ii) Am I eligible for monthly pension from PFO? Iii) what is the use of the Pensionable Certificate when Australia doesn’t give pension at all? Iv) Did my employer paid more contribution to EPS than required in my case? V) what can I claim from my EPS accrual?

  32. Adithi says:

    Hi. I’m an Irish Citizen with OCI. I’m working in India since 2013. My company had been calculating my PF contribution on Basic pay only, until May 2019. My question is: Is the company required to pay in the differential for all previous years? Please clarify.

    Also, a small portion has been going into EPS too from 2013 to 2019. Is there any hope of getting that money transferred to the EPF account since a foreign worker is not entitled to EPS Payments on retirement?

  33. Dilip says:

    Dear Sir,
    I am an Indian citizen and i married a south korean (India has a social security agreement)we are settled in India and she has OCI, now my wife has joined one company.I have a couple of questions regarding PF and EPS.
    1. If the PF has to be on gross salary (Not Having COC)
    2. Is EPS will come (EPS scheme on after 1st september 2014 exceeds 15000 will not be eligible for pension scheme)
    3. My wife have all the documents like Adhaar, PAN, Bank account hence i have to know whether will she comes under normal Indian citizen or she will considered as a International worker.


    1. Arnav says:

      Hi Dilip, I am forming an association so that we collectively make representation to EPFO and get these resolved. write to me if interested
      Ph: 8178567069

  34. AK says:

    I am an India Citizen contributing to EPS for 13years, now I relocated to a country having SSA aggrement. So what will happen to my EPS now?
    Applying scheme certificate is the only option or Can I able to withdraw?
    Thanks in advance

  35. Jonny says:

    I am a UK citizen working in India on a 3 year contract, making contributions to the EPF. I understand that as UK has no SSA with India i must wait till i am 58 to withdraw.
    1. Once i depart india does my sum continue to accrue compound interest at the same rate until i return? Is this rate of interest set at a fixed level in any way?

    2. What are the tax implications upon withdrawing it on retirement?

    Thank you for any clarity

  36. S Ramachandran says:

    We had an International Worker from a country that has no SSA with India, as our employee till last year i.e 31st March, 2020. The IW was with us for about 10 years. Out of sheer ignorance we had not opened an EPF account for the IW. There has been no contribution from either side.
    Now that the IW has left service and gone back to his home country for good, will we be held liable for failure to contribute to his EPF ?
    Please advise

  37. Asha K M says:

    Dear Mr. Neeraj,
    We have recruited one Expat, British National. He is working in India since 2019. Kindly confirm if the employer contribution should be towards both PF & Pension fund.
    In his previous employment, they have not shown him as international worker and have contributed towards both PF & Pension. Kindly advise.

  38. Naga says:

    I raised claim multiple times for PF withdrawal since I left India after 4 years of service. Each one was rejected with different reason but the final one was rejected as i was a IW worker from UK and that I can only withdraw at 58 years. Is there any way around this ?


  39. P Thaker says:

    Hi, I am a USA citizen with OCI card and working in India for past 10 years. I noticed that every month a good amount is getting deposited in my EPS account in addition to the EPF account. When I retire after age 58, what happens to the EPS amount accumulated in my account? Can I withdraw it or sign up for a pension? Thanks.

    1. Arnav says:

      Hi, Basis discussion with my EPFO consultant we will not get this money back and the pension will not more than 3k-4k per month since this will not be calculated basis contributions currently & EPS scheme does not have this kind of money , hence government will never pay this back.

      However this needs to be clarified, please write back on whatsapp and I will add you to OCI group.

  40. Rishab says:

    Dear sir,

    I have been working outside India under an Indian Employer in a country which has SSA with India. Before coming, I signed COC. So now, for the last 2 years, do I have to pay PF on 100% of my salary or just 12% on 15000?


  41. Ajay Kaul says:

    I am an international worker from a non SSA agreement country who worked in India for some advancee time and returned back to his country of citizenship prior to retirement age. When and how can I claim my EPF and EPS amounts?

  42. Viji says:

    Hello Neeraj,

    My husband and I are OCI holders settled permanently in India and working in India. We are citizen of a country with which India does not have a Social Security Agreement (SSA). Company that my husband works for deducts PF @ 12% of his GROSS salary. However, company that i work for deducts PF @ 12% of my BASIC salary.

    Which is the correct way and why? please can you help me understand?

    1. Arnav says:

      Hi Viji, wanted to confirm with you whether your / your husbands organisation is making employer contribution to EPS scheme?

  43. Khan says:

    Amit, thanks for a brilliant and well explained article. I have been working in India since June 2011. I had two questions :

    1. If the PF for IW has to be on total monthly salary :
    A. Does that include HRA as well ?
    B. Would it apply from June 2011 or from last year when the Supreme court clarified the definition of salary.

    My company has implemented this only from last year


  44. RN Kamath says:

    I was NRI during the last 4 years and was enrolled in the Social Security scheme (similar to PF) in the country of employment. Subsequent to my return to India, withdrawal amount from overseas PF was received and credited to my Indian bank account. Can I claim tax exemption for this amount if my status for this year would be Resident..

  45. Murali Nathan says:

    With the retirement age in India raised to 60, does this change the age at which IW can withdraw to 60 or remains at 58?


  46. Sunil says:

    Hello Neeraj,
    I an OCI with UK citizenship. Earlier this year, I opted for International Transfer of employment and moved my employment status from India to UK with the same company (living in UK for 20 years).

    Is my PF and SA locked in India till 58 years? Are there any options available to make an withdrawal? Many Thanks

  47. Nri says:

    Dear Sir,

    I’m an OCI settled permanently in India and working in India. I’m a citizen of a country with which India has a Social Security Agreement (SSA). I have a couple of questions regarding the VPF contributions.

    1. Can I contribute to VPF in India ?
    2. . Is the VPF contribution limit for International workers like me 100% Basic Salary ?

    3. In the worst case of job downsizing or early retirement, can I withdraw the entire amount from VPF having settled down in India permanently (I’m a citizen of a country with which India has an SSA agreement)? Will the entire Principal and interest accrued be given back ? I know that Indian citizens can withdraw the entire amount from VPF in case of unemployment for more than 60 days. Is this applicable to me ?

    4. Upon withdrawal from VPF, is there any tax liability ?


  48. ANTHONY GILSON says:

    Kindly share the Government notification on withdrawal of EPF balance “on completion of Indian employment, if the IW’s home country has an SSA with India”

    Thank you,

    A Anthony Gilson
    +91 9443998719

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