EPFO guidelines for international workers:
Govt lays down procedure to transfer EPF amount to foreign accounts
Mar 19, 2026
Synopsis
The Employees Provident Fund Organisation has simplified rules for international workers. Payments can now be made directly to overseas bank accounts. This eases hardships related to tax forms. Only nations with Social Security Agreements are eligible. A nodal office in Delhi will manage tax forms. This change aims to streamline fund transfers for global employees.
The Employees Provident Fund Organisation (EPFO) has introduced a new set of rules to ease the process of transferring the provident fund amount and related benefits to the accounts of international workers and their beneficiaries. In a circular dated March 18, 2026, the EPFO announced a simplified and consolidated procedure for making payments directly to overseas bank accounts.
The employees’ body announced the procedure after it received some references from stakeholders related to the practical hardships faced by IWs and their employers such as requirement to submit Form 15 CB (Tax Determination Certificate) filing of Form 15 CA by employers leading to potential issues related to income tax and auditing.
In order to remove such hardships by aligning the procedure for payment to the overseas bank accounts of international workers and their beneficiaries, the EPFO has laid down following simplified and consolidated procedure-
These international workers to get payments in bank accounts
Only nations with whom India has a Social Security Agreement (SSA) are eligible to receive payments to foreign workers' bank accounts.
Choice of payment location
Benefits payable to International Workers of SSA countries at their choice of country (i.e., in India or in their home country or third country), as per relevant provisions in the bilateral SSA signed with respective countries.
Bank account verification
A bank statement or passbook properly attested by the employer or a competent body under the SSA can be used to confirm the foreign bank account data of foreign workers.
Claim settlement
Claims will continue to be processed at the concerned regional offices, which will input overseas bank details into the system for fund transfer.
However, dealing assistants in field offices, while settling an international worker's claims, will enter overseas bank account details in the database of claim settlement modules of the application software so that the funds can be transferred from their respective a link branch to the bank accounts.
Nodal office in Delhi
The Regional Office, Delhi (North), will act as the nodal agency for filing Form 15CA and obtaining Form 15CB.
Dedicated chartered accountant
A dedicated chartered accountant for this work will be hired by RO, Delhi (North), following GFR provisions.
Tax deductions
The relevant ROs deciding the claims for international workers must ensure that their tax deductions are correct. Furthermore, for any procedural flaws in such tax deductions, the respective RO is accountable for providing RO, Delhi (North), with suitable modifications via a chartered accountant.
Separate control registers
Separate control registers for such payments will be maintained in the concerned ROs as well as regional office, Delhi (North). Such control registers maintained in the concerned ROs shall be reconciled with the control register in RO, Delhi (North), on a monthly basis.
Tax determination certificate
Since the EPFO is the remitter under Section 195 of the Income Tax Act, it is legally required to file Form 15 CA and submit a Tax Determination Certificate (Form 15 CB). The regional office in Delhi (North) will serve as the Nodal Office and facilitate the filing of forms.
Form 15 CB and 15 CA
The RO in Delhi (North) will get information required to complete the aforementioned forms from all relevant ROs that settle IW claims.
What is Form 15CB?
Form 15CB is an accountant's certificate required for payment to be made to a non-resident (not being a company) or to a foreign company, which is taxable and if the payment/aggregate of such payments exceed Rs 5 lakh in the financial year. This form enables a CA to certify the details of remittance to be made outside India and ultimately used by the person who is responsible for making the payment in filing Form 15 CA Part-C.
[The Economic Times]
