Period of coverage 

Since that article was published, the maximum period of coverage allowable in the home country scheme, which was initially expected to be 36 months, has been confirmed as 60 months. This means employees of a UK employer working in India can remain liable to UK national insurance contributions (NIC) for up to five years, and employees of an India-based employer will remain liable to the India Employees’ Provident Fund whilst working in the UK for the same time period. The employer’s liability typically follows that of the employee. 

HMRC has also confirmed that employees already working temporarily in the other country will become liable to host country contributions from 15 July 2026, when the domestic rules will no longer apply. This is the case even if the individual will still be within the 52-week liability (outbound) or exemption (inbound) period for NIC under UK domestic rules. It will not be possible to obtain retrospective coverage for such individuals. 

Certificates of coverage 

A certificate of coverage is required to confirm the continuing home country liability and exemption in the host country. A certificate can be applied for from HMRC by using form CA9107. 

It should be noted that six months must elapse between periods of coverage before another is possible, unless the initial period was less than six months in which case the period back in the home country (or elsewhere) must be at least equal to the period of coverage being requested.  

Coverage is available for remote workers who are not on a formal assignment provided the employer agrees. The same time periods apply. There are no provisions within the DCC for self-employed workers or for those working regularly in both countries, meaning a split liability may be possible. Whilst the DCC does not include totalisation for benefits purposes, no voluntary contributions can be paid in either country whilst liable to either mandatory scheme. 

Other recent developments 

On 7 July, the European Parliament (EU) approved a revision of the European Union’s (EU’s) social security coordination rules. The revision is intended “to ensure fair and clear access to social security for EU workers who live or work in another EU country”. It is not yet clear how this will impact the UK-EU trade and cooperation agreement.