NIM33255 | Special Cases: India - Personal scope and equality of treatment

Social security agreement between the UK and India: Personal scope and equality of treatment

Article 4 of the India Agreement

Article 5 of the India Agreement

Article 4 specifies that this agreement applies to all persons carrying out an employed activity, who are, or were, subject to the legislation of either or both countries.

For the purpose of determining liability for contributions (Articles 7 to 12), this agreement applies to individuals of any nationality who are employed and who are, or have been, subject to the social security legislation of the UK and/or India.

Example

Christine is an Australian national who has lived and worked in the UK for the past 5 years. She has been paying UK NICs throughout her employment. Her UK based employer intends sending Christine to India to work for 12 months.

As Christine has been subject to UK legislation and is going to work in India, Christine will be in scope of this agreement.

Article 5 of this agreement provides for persons who are subject to the legislation of one country (country A) whilst in the territory of that country (country A) to enjoy the same rights and be subject to the same obligations under country A’s social security legislation as a national of country A.