NIM33261 - Special Cases: India - Government Employees and Armed Forces
Social security agreement between the UK and India: Government employees and Armed Forces
Article 11 of the India Agreement
Article 11 of this Agreement sets out which country’s social security legislation applies to Government employees and serving members of the armed forces of the UK and India.
Article 1 defines “Government employee” as:
“a person who is in the service of the Government or considered to be such or treated as such by the State to which the administration employing them is subject.”
Article 11(1) provides that this agreement shall not affect the provisions of the Vienna Conventions on Diplomatic or Consular Relations. Therefore, UK and Indian diplomats and consular officials are covered by this agreement, and Article 11 in particular, as long as the application of this Agreement does not affect the provisions of those Conventions.
As Article 11 does not affect the provision of those Conventions, it applies to UK diplomats working in India.
Article 11(2) of this agreement provides for a person who is:
· a government employee of one country (the home country)
· in the territory of the other country (the host country)
to be subject to the same legislation as the administration which employs them (the home country) and to be treated as if they were employed in that country whilst working in the other country (the host country). The legislation of the host country will not apply. In accordance with Article 7(3), the home country’s legislation shall apply to them as if they were resident and ordinarily resident in the home country.
This means that a person working as a UK Government employee in India will be subject to UK legislation only and will be treated as if they are carrying out their employment in the UK when applying that legislation. They will also be treated as if they are resident and ordinarily resident in the UK.
Article 11(3) of this agreement provides for a serving employed member of the armed forces of one country (home country) to be subject to the same legislation of the home country and be treated as if they were employed in that country whilst working in the other country (the host country). The legislation of the host country will not apply. In accordance with Article 7(3), the home country’s legislation shall apply to them as if they were resident and ordinarily resident in the home country.
This means that an employed member of the British Armed Forces sent to India will be subject to UK legislation throughout this employment, and UK legislation shall apply as if they are working in the UK. UK legislation will apply as if they were resident and ordinarily resident in the UK.
Example
John is a UK diplomat covered by the Vienna Conventions on Diplomatic Relations. John is sent to work as a diplomat in India for four years.
As John is:
· a UK government employee, and
· employed in India,
John will be subject to UK legislation and treated as carrying out his employment in the UK throughout this employment in India. When applying UK legislation, John will be treated as being resident and ordinarily resident in the UK. John will be liable to pay Class 1 NICs on these earnings.
Example
Georgie is an employed serving member of the British Army. Georgie is sent to work in India for 9 months.
As Georgie is:
· a serving member of the British Armed Forces and
· employed in India
Georgie will be subject to UK legislation and treated as carrying out her employment in the UK throughout this employment in India. When applying UK legislation, Georgie will be treated as being resident and ordinarily resident in the UK. Georgie will be liable to pay Class 1 NICs on these earnings.