Social Security

United Kingdom | United Kingdom and India social security agreement—updates

Summary

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 UK and India have now confirmed that the FTA, including the Social Security Agreement, will come into force on 15 July 2026, giving employers less than one month to prepare for the new rules.

The detail

The following are the key updates for employers and internationally mobile employees:

• The most significant development is that the maximum Certificate of Coverage (CoC) period has been extended from 36 months to 60 months. This means eligible employees on temporary assignments between the UK and India may be able to remain within their home country’s social security system for up to five years, helping to avoid dual social security contributions.
• Once the agreement comes into force as of 15 July 2026, individuals currently on an international assignment between the UK and India will immediately become subject to the legislation of the host country. This is irrespective of whether the individual falls within the 52-week exemption or liability period, which will cease as of this date.
• UK employees who become subject to the Indian social security system under this agreement, will not be able to pay voluntary UK National Insurance contributions while under the legislation of India for the same period.
• The potential for early access to Provident Fund withdrawals for UK workers who are or have previously contributed, without the need to reach the age of 58, remains unclear and pending official guidance from the Indian authorities

What is next

With the agreement taking effect on 15 July 2026, employers have less than 1 month to prepare. An immediate review of any UK–India assignments should be completed, both new moves that commence after the agreement comes into force, and active moves that will experience an immediate change at the same time.

Employers should also familiarise themselves with the Certificate of Coverage application process so that eligible employees can benefit from relief as soon as the agreement comes into force.

Please contact our team at Vialto to discuss the implications of the new agreement on your employee population.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Alan McAllin
Director

Craig Smith
Senior Manager

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