India-U.K. DCC from 15 July 2026: 60-month social security exemption for detached workers

Direct fact

In July 2026, the India-U.K. Double Contributions Convention (DCC) came into force alongside the India-U.K. Comprehensive Economic and Trade Agreement (CETA), extending the social security exemption for detached workers from 12 months to 60 months.

Key specifics

• The DCC became effective on 15 July 2026, the same day as the India-U.K. CETA.
• Detached workers in the U.K. were earlier exempt from National Insurance for 12 months, but the DCC raises it to 60 months.
• HMRC said Indians already working in the U.K. before 15 July 2026 are not treated as detached workers under the DCC.
• Employees arriving in the U.K. on or after 15 July 2026, and not staying beyond 60 months, can seek exemption through a certificate of coverage from EPFO.
• National Insurance is normally paid by both employee and employer; the body text cites up to 8% for employees and 15% for employers.

Exam lens

International relations and social security agreement question, DCC, CETA, 15 July 2026, 60 months, EPFO certificate of coverage, HMRC guidance — TNPSC may ask which workers are covered and from when.