The EPF Act provides for social security contributions of foreign nationals working in India. This was brought into effect from 1 November 2008 with the introduction of a new category of employees – international workers.
An international worker is an employee who is a foreign national working in India under an Indian employer who is registered with the EPFO (2.2.1).
In case of a split salary wherein the employee receives a portion of the salary from the home country and India, the Indian employer must determine the EPF contribution on the total remuneration received from both countries.
EPF provisions apply to foreign nationals from the first day of their employment in India.
India
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Web page updated on 17 Mar 2025 15:31