A new double contributions convention (DCC) will be negotiated between the UK and India alongside the UK-India comprehensive economic and trade agreement (CETA).
What is a DCC?
A DCC is a type of reciprocal social security agreement covering the co-ordination of liability to pay social security contributions between the two countries. It will mean that employees working temporarily in the other country will be able to continue paying into their home country’s social security scheme and will only be liable to social security in one country at any one time. The DCC will come into force at the same time as CETA.
What is the current position?
Typically an employee and their employer pay social security contributions where the work is performed. This is usually the same country in which the employer is based and the employment is entered into and conducted. However some workers need to spend...
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