The India-U.K. Double Contributions Convention (DCC) does not apply to Indian workers already in the U.K. before July 15, 2026. The agreement, effective from that date, extends social security exemptions to 60 months for new arrivals only.
DCC Exemption Rules and Eligibility
The DCC, launched alongside the India-U.K. Comprehensive Economic and Trade Agreement (CETA), allows temporary workers to avoid paying social security contributions in their host country. Normally, such workers—termed "detached workers" in the U.K.—are exempt from U.K. National Insurance (NI) for 12 months. The DCC extends this to 60 months.
However, HMRC guidance clarifies that Indians already working in the U.K. before July 15, 2026, do not qualify as detached workers under the DCC. These employees will remain subject to U.K. social security laws, including NI contributions.
National Insurance Contributions
NI contributions are typically split between employer and employee. Employees may pay up to 8% of gross salary, while employers contribute up to 15%.
Certificate of Coverage Requirement
New arrivals under the DCC must obtain a certificate of coverage from India’s Employees’ Provident Fund Organisation (EPFO) to prove they are contributing to India’s social security system. This exempts them from U.K. NI payments. The same rules apply to British workers in India.
