The UK–India Double Contributions Convention (DCC), which came into force on 15 July 2026 alongside the countries’ trade agreement, aims to prevent employees and employers paying social security contributions in both countries. It reciprocally extends the exemption period for eligible employees temporarily working abroad from 52 weeks to up to 60 months.

HMRC has now clarified transitional arrangements for employees who were already working temporarily in the UK or India when the agreement came into force.

Under these arrangements, employees who began temporary work in the other country between 15 July 2025 and 14 July 2026 may retain their previous social security position for up to 52 weeks from the start of their temporary assignment.

Indian employees already working temporarily in the UK on 15 July 2026 will therefore remain exempt from UK National Insurance contributions until the end of their first 52 weeks. They do not need a certificate of coverage from the Indian authorities.

UK employees temporarily working in India on that date can apply to HMRC for a certificate of coverage to continue paying UK National Insurance contributions for the remainder of their initial 52-week period.

The arrangements are subject to the relevant conditions and do not apply automatically to everyone moving between the two countries. Employers should review affected assignments to establish which rules apply and whether a certificate is required.