UK-India Double Contributions Convention (DCC)

On 6 May 2025, India and the UK finalized a landmark Free Trade Agreement (FTA). Alongside the FTA, India and the UK have agreed to negotiate a reciprocal Double Contributions Convention (DCC). The DCC will support business and trade by ensuring that employees moving between the UK and India, and their employers, will only be liable to pay social security contributions in one country at a time.

Key benefits (as summarized by the two sides):

• The DCC will allow that employees temporarily working in the other country for up to 3 years will continue paying social security contributions in their home country, preventing the fragmentation of their social security record.
• The DCC is likely to come into force along with the UK – India FTA.
• Under the DCC, Indian nationals, temporarily working in the UK, may continue to contribute towards the Employees’ Provident Fund (EPF) in India and enjoy continuous social security benefit in India.
• Under the DCC, exemption is available for the UK nationals who are temporarily in India and their employers from paying to the EPF in India for a period of 3 years.

Once the DCC is implemented after following necessary processes in both countries, employers and employees can avail the benefits available under the DCC.