Glossary
Inbound assignment
A cross-border assignment where the employee is posted into India from abroad — the scenario most affected by International Worker PF rules, shadow payroll, and deemed-wages recalculation.
Inbound assignments bring the full weight of India’s IW/Para 83 exposure, shadow payroll compliance, and Income-tax Act 2025 crosswalk into a single budget line. This sits on top of ordinary immigration and relocation costs.
A CoC under an active SSA is the main mitigant for PF exposure. Without one, the employer should budget for 24% of full salary going to Indian PF, on top of home-country social security.
Why it matters now: inbound-assignment budgets built before 21 November 2025 likely understate the PF exposure and the gratuity/leave-encashment recalculation. They need a refresh, not a patch.