UK and India: new social security agreement
Published 7 July 2026
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The UK has signed a National Insurance Double Contributions Convention (DCC) with India which comes into force on 15 July 2026.
The DCC will make sure that workers moving between the UK and India only pay social security contributions (known as National Insurance contributions in the UK) in one country at a time.
Generally, the worker will pay in the country where the work takes place, regardless of whether:
- they reside in the UK or India
- their employer is based in the UK or India
Employees from India coming to work temporarily in the UK
Employees from India sent to work temporarily in the UK by their Indian employer, who are already working in the UK immediately before 15 July 2026 (part way through a 52-week period of exemption from UK National Insurance contributions) will not be detached workers under the DCC.
These employees will become subject to UK social security legislation from 15 July 2026 and will be liable to pay UK National Insurance contributions.
UK employers who have employees of an Indian employer working for them (host employers) should check the UK’s domestic rules for National Insurance contributions in CWG2: further guide to PAYE and National Insurance contributions.
This will help them understand if they have any National Insurance contributions obligations for those employees, including secondary Class 1 National Insurance contributions.
Employees from India sent to work temporarily in the UK on or after 15 July 2026 will remain subject to Indian social security legislation if their period of work in the UK is not expected to exceed 60 months.
The employees and their employers will not have to pay UK National Insurance contributions. They should get a certificate of coverage from India’s Employees’ Provident Fund Organisation (EPFO) as evidence that they continue to pay Indian social security contributions and do not have a liability to pay UK National Insurance contributions.
UK employees going to work temporarily in India
Employees from the UK sent to work temporarily in India by their UK employer, who are already working in India and are paying National Insurance contributions immediately before 15 July 2026 (part way through a 52-week period of Class 1 National Insurance contributions liability when working abroad) will not be detached workers under the DCC.
The employees will become subject to Indian social security legislation from 15 July 2026 and any Class 1 National Insurance contributions liability will cease.
From 15 July 2026, the employee will not be able to pay voluntary National Insurance contributions for the period of work in India. The employee, and their employer, may have social security obligations in India.
Employees from the UK sent to work temporarily in India on or after 15 July 2026 will remain subject to UK social security legislation if their period of work in India is not expected to exceed 60 months. Employees and their employers will continue to pay UK National Insurance contributions.
Flight and cabin crew workers
From 15 July 2026, employees working between the UK and India as aircrew will be subject to:
- UK social security legislation if they have a home base in the UK
- India social security legislation if they have a home base in India
Workers on vessels at sea
From 15 July 2026, employees working on board a vessel at sea will be subject to:
- UK social security legislation if they are working on board a UK-flagged vessel, or if they are working on board an Indian-flagged vessel but they live in the UK and their wages are paid by somebody based in the UK
- Indian social security legislation if they are working on board an Indian-flagged vessel, or if they are working on board a UK-flagged vessel, but they live in India and their wages are paid by somebody based in India
Government employees and UK armed forces employees
UK Government employees — including diplomats and members of the UK armed forces working in India — will be subject to UK social security legislation. For the purposes of applying UK social security legislation, they will be treated as if they are working in the UK.
This means that from 15 July 2026, UK Government employees and members of the UK armed forces will be liable to pay UK Class 1 National Insurance contributions when working in India.
Indian Government employees and members of the Indian armed forces working in the UK will be subject to Indian social security legislation and will not be liable to pay UK National Insurance contributions.
If you’re subject to UK social security legislation
When an employee continues to pay UK National Insurance contributions while working in India, a certificate of coverage can be used as evidence to show they do not have a liability to pay social security contributions in India. You can apply for this certificate from HMRC using form CA9107.
If you’re paying voluntary National Insurance contributions
From 15 July 2026, if you’re within scope of the DCC and liable to pay social security contributions in India, you cannot pay voluntary National Insurance contributions in the UK for the same period.
If you’re within scope of the DCC, subject to Indian social security legislation and currently paying voluntary National Insurance contributions in the UK, you cannot pay UK National Insurance contributions. You need to stop making payments and contact HMRC to tell them about your change in circumstances.
You may be able to pay or continue to pay voluntary National Insurance contributions in the UK if you’re living but not working in India or living and self-employed in India.
Find out about applying to pay voluntary National Insurance contributions for periods abroad (CF83).