United Kingdom: Social security agreement with India

Employer Action Code: Act

The U.K. and India recently signed a bilateral Double Contributions Convention (DCC) to prevent double social security contributions for employees on temporary cross‑border assignments. The DCC clarifies which country’s social security system applies, with the aim of reducing administrative and financial burdens for employers that send employees between the two countries. The DCC was signed on February 10, 2026, and will be implemented at the same time as the Comprehensive Economic and Trade Agreement (CETA) signed by the two countries in 2025, after both countries complete their respective domestic legislative processes. Implementation is expected within the next few months and possibly as early as April 2026 (a far shorter period than is typical between signing and implementing a DCC).

Key details

The India/U.K. DCC includes the following provisions:

• An exception to the general “pay where you work” principle (i.e., that individuals are generally subject to the social security system of the country where they work) will apply ­— referred to as the “detached worker” provision. Under this provision, employees in one of the two countries who are sent to work in the other country for up to 36 months will be subject to social security contributions in their home country only; the DCC will not apply to assignments that are intended to exceed 36 months
• Covered employees will be those subject to U.K. or India social security rules (independent of nationality). Individuals covered by one of the two countries’ social security systems would be treated as nationals of that country, and no voluntary social security contributions would be allowed to the other country’s social security system during the assignment
• Employers will be required to apply for a certificate of coverage confirming continued home‑country social security contributions during a temporary assignment

The DCC does not require individuals to combine (or “totalize”) social security contribution periods from the U.K. and India in order to qualify for social security benefits in either country. Also, if a temporarily assigned employee becomes eligible for a cash benefit under one country’s social security system, the DCC does not require that benefit to be paid to them or their family while they reside in the other country.

Employer implications

Like the CETA, the DCC is intended to facilitate economic activity and investment between the U.K. and India by reducing the cost of sending employees on temporary assignment to the other country. A temporary exemption on employer and employee U.K. National Insurance contributions is already available for temporary assignments to the U.K., but that exemption only applies to the first 52 weeks of work. Employers in India and the U.K. should review their plans for upcoming assignments to assess the cost implications. Note: The DCC does not include any provisions to cover employees already on temporary assignment in either country.