The India–U.K. Double Contributions Convention extends social security relief for qualifying temporary workers, but the arrangement is not retrospective. Only workers who arrive in the host country on or after the start date and are expected to stay for no more than 60 months can use the exemption.
U.K. guidance says workers already employed in the U.K. before the cutoff date of July 15 are not treated as detached workers under the convention. Those workers remain subject to U.K. social security contribution rules, including National Insurance (NI).
The convention came into effect alongside the India–U.K. Comprehensive Economic and Trade Agreement (CETA) on Wednesday. The agreement is designed to reduce double contributions for temporary cross-border work, but it does not rewrite the status of workers already present in the host state before the operative date.
Background and earlier position
Before the convention, U.K. detached workers were generally exempt from NI contributions for the first 12 months. The Double Contributions Convention extends the exemption period from 12 months to 60 months for detached workers covered by the arrangement.