UK–India agreement: National Insurance payable in only one country at a time

HMRC has published guidance on the new social security agreement between the UK and India. The page was first published on 7 July 2026 and last updated on 22 October 2026.

What the agreement covers

The UK has signed a Double Contributions Convention with India, which came into force on 15 July 2026. It is meant to ensure that people working back and forth between the two countries pay social security contributions (National Insurance in the UK) in only one country at a time.

As a rule, contributions are paid in the country where the work is carried out. It makes no difference whether the worker lives in the UK or India, or where the employer is based.

Posted workers

An employee from India sent to the UK by an Indian employer after 15 July 2026, for a period not expected to exceed 60 months, stays in the Indian system. Neither the employee nor the employer pays UK National Insurance. The evidence is a certificate of coverage from India's EPFO.

Employees from India who were already working in the UK before 15 July 2026 under the 52-week exemption become liable for UK National Insurance from that date.

Likewise, an employee sent from the UK to India after 15 July 2026 remains in the UK system if the work is expected to last up to 60 months. A certificate confirming this can be requested from HMRC using form CA9107. Those sent to India earlier and already paying Class 1 contributions move to Indian law from 15 July 2026, and their UK Class 1 liability ends.

Special groups

• Aircrew are covered by the system of the country where they have their home base.
• Workers on vessels: generally the flag of the vessel decides, and in some cases the place of residence and the location of the wage payer.
• UK government employees, diplomats and armed forces members in India pay UK Class 1 contributions. Indian government employees and armed forces members in the UK do not pay UK National Insurance.

Voluntary contributions

From 15 July 2026, a person within scope of the convention who must pay contributions in India cannot also pay voluntary UK contributions for the same period. Anyone already doing so should stop and tell HMRC. Voluntary contributions may still be possible for people who live in India but do not work, or who are self-employed there.

What this means for you

The agreement applies only to UK–India arrangements, so most people living in the UK will not be directly affected. It may matter to those who work for companies linked to India, are posted to India, or pay voluntary contributions for periods spent in India. They should check their situation in the HMRC guidance or contact HMRC.