Effective or announced 29 June 2026Impact for foreign investors: medium
What changed
The EPF Scheme, 2026 (G.S.R. 525(E)) was notified on 29 June 2026 under the Code on Social Security. Foreign nationals on Indian payroll are treated as international workers. Those detached under a social security agreement are excluded.
Who it affects
Employers with expatriates on Indian payroll, including GCC leadership teams and seconded engineers.
What to do
Review expatriate payroll set-up, and keep evidence of coverage under any applicable social security agreement for detached staff. For UK secondees, check the India–UK convention, which allows exemption for up to five years.