Chartered Accountants◆Practising since 2016

UK to India · Secondees

UK staff working in India: tax and social security

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A UK employee is exempt from Indian salary tax for up to 183 days in the Indian tax year only if a UK employer pays and no Indian entity bears the cost. The India–UK Double Contributions Convention, in force since 15 July 2026, lets a temporary assignee with a certificate of coverage stay in UK National Insurance instead of Indian provident fund.

What is specific to UK companies

The India–UK Double Contributions Convention, in force since 15 July 2026, lets temporary assignees stay in UK National Insurance with a certificate of coverage. Indian salary tax still applies unless the 183-day treaty conditions are met.

Tax on secondees

QuestionUsual 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 UK rules change often; confirm the current position before acting. UK law points should be confirmed with a UK adviser.

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