On 10 February 2026, following the conclusion of the Free Trade Agreement (FTA) in July 2025, the United Kingdom and India signed a Social Security Agreement, with the intention of bringing it into force in the first half of 2026. The full agreement text can be found on the Gov UK website here.
The new Social Security Agreement will allow the obtaining of Certificates of Coverage to eliminate dual Social Security Contributions for employees from either country who are sent on temporary assignment to the other country.
The agreement confirms the following:
– Individuals sent on an assignment between these countries will continue to participate in their home country Social Security scheme (and be exempted from the host equivalent) for a period of up to 36 months. A Certificate of Coverage should be applied for in such scenarios.
– The agreement shall apply to employees who are, or have been, subject to the Social Security legislation of either member state. The agreement is not just limited to UK or Indian Nationals.
– The potential to agree additional coverage, and deviation from the 36 month period of the detached worker article, through mutual agreement of the United Kingdom and India authorities via an exceptions article.
– A waiting period of 6 months between sequential periods of assignment in either the United Kingdom or India, whilst covered by a Certificate of Coverage.
– Transmission of information between authorities via paper methods until July 2028, implying a shift to electronic communications in the future. This will hopefully reduce the long waiting times often experienced when applying for a Certificate of Coverage under the exceptions article of a Social Security agreement.
What next?
Following signature, the agreement must now pass through the domestic legislature of both the United Kingdom and India before it is passed into law. As noted above the intention is for this to enter into force in the first half of 2026.
We await confirmation as to any transitional agreements – hopefully as the agreement moves closer to being in force, for individuals already working temporarily between the United Kingdom and India.
Whilst not part of the agreement text, we await confirmation as to whether this new agreement will unlock the potential for retrospective Provident Fund refunds, as has been the case with recent new agreements with India (e.g Brazil).
Please contact our team at Vialto to discuss the implications of the new agreement on your employee population, and planning ahead for new moves expected later this year.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Craig Smith
Senior Manager
Alan McAllin
Director
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