Meaning of International Workers
As per the provisions of the EPF Act and the above scheme, 'International Workers' are defined to mean (i) any Indian employee having worked or going to work in a foreign country who is entitled to benefits under a Social Security Agreement (SSA) that India has executed with such foreign country; and (ii) an employee, other than an Indian employee, who does not hold an Indian passport and who works for an establishment in India to which the EPF Act applies, provided that the country to which such employee belongs does not have a SSA with India.
Hence, the concept of International Workers has been introduced to include foreign nationals working in establishments to which the EPF Act applies within its ambit. Further, Indian passport holders traveling to a country with which India has an effective SSA are to be tagged as International Workers and covered by the special scheme.
Further, the Ministry of Labour and Employment, Government of India issued a notification, effective 2nd November 2016, which provides that a Nepalese national and Bhutanese national shall be deemed to be an Indian worker under the EPF Act for the purpose of EPF contribution, provided such employee is a Nepalese/Bhutanese national on account of the Friendship/Peace Treaty with India.