Foreign Employee working abroad - Need to pay PF on such a foreign national employee?

If a Foreign national is being employed by an Indian Co. (On whom EPF laws are applicable) to work in the foreign co. itself, will the Indian Co. Need to pay PF on such a foreign national employee?

Hi,

If salary is processed by Indian company and credited in local bank account here then PF to be deducted, provided the employee is eligible for PF.

I think if international workman working in the foreign country itself will be covered in Indian EPF only if he is not contributing to the similar scheme of the mother country. He will come under “detached worker”. The definition of international worker is an indian worker working in a foreign country or a foreigner working in India. Here the employee is working in his mother country and only thing is that he is paid from India. Similarly, we need to check the mother country because foreign national employees belonging to countries with whom India has bilateral social security arrangements PF need not be paid in India.

In respect of expats the salary ceiling of Rs 15000 as is available for coverage of PF will not apply.