Glossary
Certificate of Coverage (CoC)
A document under a Social Security Agreement that exempts a posted worker from host-country social security — in India, it makes them an "excluded employee" for PF purposes.
A Certificate of Coverage proves an assignee already pays social security in their home country under a bilateral Social Security Agreement. This exempts them from India’s PF regime for the posting’s duration.
Holding a valid CoC reclassifies an International Worker as an “excluded employee” under EPFO rules — no Indian PF contribution obligation. India has roughly 20 active SSAs; the UK–India Double Contributions Convention took effect 15 July 2026.
Why it matters now: without a CoC on file before payroll starts, an inbound assignee defaults to full Para 83 contributions. Get the CoC application moving before the assignment, not after.