UK–India Social Security Agreement: Key changes for employers
Employment Tax & Global Mobility Partner John Williams explains the practical implications of the new UK–India Social Security Agreement (Double Contributions Convention), which comes into effect on 15 July 2026.
John outlines what the changes mean for employers managing internationally mobile employees between the UK and India. He explains how the agreement will apply to detached workers who are assigned to work in the other country and highlights the significant change that, in qualifying circumstances, employees assigned from 15 July 2026 onwards may be exempt from social security contributions in the host country for up to 60 months.
John also discusses the practical considerations associated with the new framework. Employers will need to ensure they have appropriate processes in place to obtain and monitor certificates of coverage, which will be required to support claims for exemption. The agreement may also result in the need for employers to review projected costs for affected employees and future international assignments.
John further highlights an important transitional point for businesses. Employees who are already working in the UK or India on assignment before 15 July 2026 will not benefit from the new detached worker provisions and may become subject to social security contributions in the host country from that date. Employers should therefore assess their existing internationally mobile workforce and understand any resulting payroll and compliance implications.
To understand how the UK–India Social Security Agreement could affect your organisation and internationally mobile employees, contact us.
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