UK & INDIA: NEW SOCIAL SECURITY AGREEMENT

ASESA Solutions Ltd - UK and India: New Social Security Agreement

Effective from: 15 July 2026

The UK and India have introduced the Double Contributions Convention (DCC) to make life easier for employees and employers working between the two countries.

What is the DCC?

Before this agreement, some workers could end up paying social security contributions in both the UK and India for the same job. The DCC helps prevent this by ensuring that, in most cases, contributions are paid in only one country at a time.

Why Does This Matter?

The agreement helps:

• Avoid paying social security twice.

• Reduce costs for employers and employees.

• Make international assignments simpler.

• Provide greater certainty when working across the UK and India.

The General Rule

• If you work in the UK, you usually pay UK National Insurance (NI).

• If you work in India, you usually pay Indian social security.

Temporary Assignments (Up to 60 Months)

If an employee is sent by their employer to work temporarily in the other country for up to 60 months (5 years), they can usually remain in their home country's social security system.

Example:

• An employee sent from India to the UK for three years continues paying Indian social security and does not pay UK National Insurance.

• Likewise, a UK employee sent to India for two years continues paying UK National Insurance.

Certificate of Coverage

A Certificate of Coverage is required to confirm that the employee remains covered by their home country's social security system.

Key Takeaway

One Job = One Country = One Social Security System

If your business sends employees between the UK and India, understanding these new rules can help ensure the correct social security contributions are paid.