Employees' Provident Fund for Foreign Workers in India

I. Rules

• International Worker (IW) is any employee who is a foreign national working in India under an employer registered with the EPFO.

• 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. There is no cap on Salary.

• Rate-12% on Full salary whether paid in India or outside. 

• The employer contributes an equal amount, with the sum of PF being 12 % of the total wages of the employees.

II. Exemptions

• 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.

III. 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 retirement 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.

NOTE: 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.