Glossary
Assignee
An employee sent abroad temporarily by their employer, distinct from a local hire — the person whose tax equalisation, shadow payroll and social security a mobility programme manages.
An assignee keeps an employment relationship (and often continued benefits) with their home-country employer while working temporarily in the host country. This differs from a local national hire or a permanent transfer.
Assignees on inbound-to-India postings face the most exposure to International Worker PF rules, Para 83, and the deemed-wages gratuity recalculation. These all apply regardless of how short the assignment is.
Why it matters now: even short-term assignees are not automatically exempt from IW PF exposure. Length of posting affects SSA/CoC eligibility, but not whether the IW classification applies.