What is specific to Australian companies
The India–Australia agreement, in force since 1 January 2016, keeps secondees in superannuation for up to five years with an ATO certificate of coverage.
Tax on secondees
| Question | Usual answer |
|---|---|
| Indian tax on salary for Indian work? | Yes, unless all treaty short-stay conditions are met |
| Indian provident fund? | Not with a certificate of coverage |
| Shadow payroll needed? | Yes, if salary stays on the home payroll |
Our services
How SU and Company helps
We set up and run Indian payroll, including for staff sent from abroad.
- PF, ESI and state registrations
- Salary structures under the labour codes
- Monthly payroll, TDS and returns
- Shadow payroll and Indian tax for secondees
- Certificates of coverage and international worker PF
Questions
Is salary paid abroad taxable in India?
Salary for work done in India is generally taxable in India wherever it is paid.
General information as at 5 November 2026, not advice for a particular case. Indian and Australian rules change often; confirm the current position before acting. Australian law points should be confirmed with a Australian adviser.