India–UK Social Security Agreement (SSA): No Double Social Security for Short-Term Workers (Signed Feb 10, 2026)
India and the United Kingdom signed a Social Security Agreement (SSA) in New Delhi on 10 February 2026 to prevent double social security contributions for eligible employees on short-term overseas assignments. The pact was signed by India’s Foreign Secretary Vikram Misri and the British High Commissioner to India Lindy Cameron.
What the India–UK SSA does (in simple terms)
When professionals are temporarily posted from one country to the other, they often end up contributing to two social security systems for the same period. The SSA aims to stop that by ensuring a worker is subject to the social security legislation of only one State during an eligible posting, thereby reducing payroll costs and easing cross-border mobility.
Key provisions and mechanisms
1) 36-month exemption for “detached workers”
A core provision (Article 8: Detached Workers) says that a person employed in one country and sent by their employer to work in the other country can continue under the home country’s social security system—as long as the anticipated duration of the assignment does not exceed 36 months. This is the legal basis for avoiding dual contributions during typical onsite/short-term postings.
2) Certificate of Coverage (CoC)
The agreement provides for a formal certificate showing which country’s legislation applies, so the host country can exempt contributions. India’s MEA press note states the signed agreement will be hosted on MEA and EPFO websites so stakeholders can secure Certificates of Coverage (CoC) to avoid double social security contributions.
3) Continuous coverage (no break in records)
The MEA notes that the SSA supports mobility and continued social security coverage for employees on short-term overseas assignments. In practice, this helps avoid fragmented contribution histories and ensures the worker remains “covered” under one system during the posting period.
4) Waiting period to prevent back-to-back resets
A notable technical safeguard is a “waiting period” rule: after completing one detached-worker period, a person cannot immediately start a new detached-worker period until a waiting period of six months (or equal to the previous detached period if it was less than six months) has expired. This discourages continuous long-term stays being structured as repeated “short” detachments.
Who is covered and what laws are in scope?
The SSA applies to a person carrying out an employed activity who is, or has been, subject to the legislation of either State.
On the UK side, it covers contributions-related laws such as the Social Security Contributions and Benefits Act 1992 (and related instruments), including provisions also applicable to the Isle of Man and Guernsey as described in the agreement’s scope section. On India’s side, it applies to legislation concerning old-age and survivors pension and permanent total disability pension within the agreement’s defined scope.
Economic impact: why it matters for professionals and firms
The immediate benefit is cost relief—workers avoid paying social security contributions in two countries for the same assignment period, which can improve take-home pay, while employers face lower compliance and assignment costs. The MEA also states the agreement is expected to enhance India–UK partnerships in the service sector, leveraging high skills and innovative service ecosystems in both countries.
Media and policy commentary around the India–UK trade package has projected that the “double contribution” relief could translate into large annual savings for Indian firms and workers (often cited at over ₹4,000 crore). (Exact firm-level savings will depend on salary structures, assignment lengths, and contribution rules that apply in each case.)
Link with India–UK CETA and timeline
India’s MEA explicitly links this SSA to the broader India–UK trade deal, recalling that both governments committed to conclude a social security agreement at the time of signing CETA in July 2025. The SSA is planned to come into effect together with CETA, which the MEA says is targeted for implementation during the first half of the current year (2026)—subject to completion of domestic legal/constitutional requirements.
Importantly, the UK-published treaty text states: “[The Agreement is not in force]”, meaning signing has happened but entry into force requires the formal notification/exchange process.
How it will work for an Indian employee (example)
If an Indian IT professional is sent by an India-based employer to the UK for a client project for 18–30 months, the SSA allows them to remain under India’s applicable social security legislation during the eligible period, rather than contributing in both jurisdictions. They (or their employer, with consent) would apply for the certificate confirming the applicable legislation so exemption can be claimed in the host country.
UPSC relevance
- GS 2 (IR): India–UK bilateral cooperation and cross-border workforce mobility.
- GS 2 (Social Justice): Social security coverage/continuity for temporary overseas workers.
- GS 3 (Economy): Services sector competitiveness and lower compliance costs for firms.
- GS 2+3 (Trade): How SSAs complement broader trade frameworks (CETA/FTA ecosystem).
- Prelims: Key terms—double contribution, 36‑month exemption, Certificate of Coverage (CoC).
FAQs
Q1. What is the India–UK Social Security Agreement (SSA)?
It is a bilateral agreement signed in New Delhi on 10 February 2026 to avoid double social security contributions for eligible employees on temporary assignments between India and the UK.
Q2. Who signed the SSA?
It was signed by Foreign Secretary Vikram Misri for India and British High Commissioner Lindy Cameron for the UK.
Q3. What is the maximum exemption period under the SSA?
The key detached-worker provision applies for assignments with anticipated duration up to 36 months.
Q4. What is a Certificate of Coverage (CoC)?
It is a certificate issued by the competent institution confirming which country’s social security legislation applies, helping workers avoid dual contributions.
Q5. When will the SSA come into force?
The MEA states it will come into effect alongside CETA, planned for the first half of 2026, after both sides complete required domestic processes and exchange notifications.
