Summary of this article
The EPFO eases EPF claims for international workers.
The new guidelines male direct payments to foreign bank accounts possible.
International workers exempt from Form 15CA/15CB filing.
The Employees’ Provident Fund Organisation (EPFO) issued the guidelines for the payment of claims by international workers. Its circular dated March 18, 2026, laid the rules for settling EPF claims of international workers residing in SSA countries. SSA or the Social Security Agreement countries are those that have a bilateral agreement with India to prevent double social security contributions by international workers in India and Indian workers abroad.
Noticing the difficulties international workers and their employers face in making EPF claims and receiving the fund, EPFO has laid down a simplified procedure. Until now, they had to submit a Tax Determination Certificate, the Form 15 CB and Form 15 CA, and there were many issues related to the Income tax.
Now, as per the changed rules, the claim of the international workers will be settled in the concerned Regional Office (RO) of the EPFO. The dealing assistant in the field office will enter the overseas bank account details in the claim settlement module in the application software. By following this practice, the funds can be transferred from the respective link branch of the bank to the bank account of the beneficiary.
The benefits paid to the international workers will be paid in the country of their choice as per provisions in the bilateral SSA with that respective country. So, international workers have the choice to receive the benefits in an account in India, their home country, or a third country.
The concerned RO will complete the documentation process and forward it to the RO, Delhi (North). The international workers' foreign bank account can be verified with copies of the bank account, passbook, or bank statement attested by the employer or a competent authority as per the bilateral SSA.
EPFO, as per Section 195 of the Income-tax Act, will have the responsibility of filing Form 15 CA and submitting Form 15 CB. The RO, Delhi (North) will act as a Nodal Office for filing these Forms. The concerned ROs will forward all the necessary information to the RO, Delhi (North).
The concerned ROs first verify the information and ensure no erroneous tax deductions while settling the claim. If any procedural deficiency occurs in such tax deductions, then the respective RO will be held responsible for assisting the RO, Delhi (North), for corrections with the help of a Chartered Accountant.
Besides, the concerned ROs and Delhi RO will maintain separate control registers for such payments, which will be monthly reconciled.
Shifting the responsibility from international workers and employers to the ROs for filing respective Forms is aimed at making the process convenient and faster.
