Foreign Employee Abroad: Does an Indian Company Need to Pay PF for Them?

If a foreign national is being employed by an Indian company (on which EPF laws are applicable) to work in the foreign company itself, will the Indian company need to pay PF on such a foreign national employee?

Hi, if the salary is processed by an Indian company and credited to a local bank account here, then PF should be deducted, provided the employee is eligible for PF.

I think if an international worker is working in a foreign country, they will be covered under the Indian EPF only if they are not contributing to a similar scheme in their home country. Such workers will be classified as "detached workers." The definition of an international worker includes an Indian worker employed in a foreign country or a foreign national working in India. In the scenario where the employee is working in their home country but being paid from India, it is essential to validate whether contributions to the EPF are necessary based on the social security agreements between the two countries.

Regarding expatriates
The salary ceiling of Rs 15,000, which is applicable for PF coverage, will not be enforced. It's crucial to consider the social security agreements with foreign national employees from countries with bilateral arrangements with India, as PF contributions may not be required in India.