PF Compliance

International Worker Rules Under EPF

2025-08-24 · 7 min

International Workers (IWs) are subject to special EPF rules with no wage ceiling and different withdrawal conditions.

Coverage

All foreign nationals working in covered establishments are IWs unless covered by a SSA exemption.

Contribution

12% of full salary with no ₹15,000 ceiling.

Withdrawal

Permitted only on retirement (58/60), incapacitation or as per an applicable SSA.

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