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STATUTORY INSTRUMENTS
2026 No. 274
SOCIAL SECURITY
The Social Security (Contributions)
(Republic of India) Order 2026
Made - - - - 10th March 2026
Coming into force in accordance with article 1
At the Court at Buckingham Palace, the 10th day of March 2026
Present,
The King’s Most Excellent Majesty in Council
This Order is made under the powers in section 179(1)(a) and (2) of the Social Security
Administration Act 1992(1), which provide that, for the purpose of giving effect to agreements made
with the governments of countries outside the United Kingdom providing for reciprocity in specified
matters, His Majesty may by Order in Council make provision for modifying and adapting specified
legislation in its application to cases affected by such agreements.
At New Delhi on 10th February 2026 an Agreement on Social Security relating to Social Security
Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland
and the Government of the Republic of India(2) (“the Agreement”) was signed on behalf of those
Governments. This Agreement provides for reciprocal arrangements between the Governments in
relation to the coordination of social security contributions.
Article 26 of the Agreement provides that the Agreement shall enter into force on the day after the
Government of the United Kingdom of Great Britain and Northern Ireland and the Government of
the Republic of India have exchanged written notifications that they have complied with all statutory
and constitutional requirements for the entry into force of this Agreement(3).
In order to give effect to the Agreement, therefore, His Majesty, in exercise of the powers conferred
on Him by section 179(1)(a) and (2) of the Social Security Administration Act 1992 and of all other
powers enabling Him to do so, is pleased, by and with the advice of His Privy Council, to order
as follows:
(1) 1992 c. 5. Section 179 has been relevantly amended by paragraph 2(2) and (3) of Schedule 6 to the Social Security
Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).
(2) 2026 CP 1513.
(3) The date on which the Agreement enters into force will be published on the relevant page on UK Treaties Online which can
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Citation and commencement
1. This Order may be cited as the Social Security (Contributions) (Republic of India) Order 2026
and shall come into force on the day after the date on which both States exchange written notifications
that they have complied with all statutory and constitutional requirements in accordance with Article
26 of the Agreement set out in the Schedule to this Order.
Modification of Acts
2. The following legislation is modified to such extent as may be required to give effect to the
provisions contained in the Agreement set out in the Schedule to this Order—
(a) the Social Security Administration Act 1992, the Social Security Contributions and
Benefits Act 1992(4) and Part 2 of the Social Security Contributions (Transfer of
Functions, etc.) Act 1999(5) so far as those provisions relate to England, Wales and
Scotland;
(b) Part 3 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland)
Order 1999(6) so far as those provisions relate to Northern Ireland.
Richard Tilbrook
Clerk of the Privy Council
(4) 1992 c. 4.
(5) 1999 c. 2.
(6) S.I. 1999/671.
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SCHEDULE Articles 1 and 2
AGREEMENT ON SOCIAL SECURITY RELATING TO SOCIAL
SECURITY CONTRIBUTIONS BETWEEN THE GOVERNMENT OF
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN
IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF INDIA
PREAMBLE
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government
of the Republic of India,
DETERMINED to cooperate in the field of social welfare,
DESIROUS of promoting the welfare of people moving between their respective territories or
working there,
HAVE AGREED:
PART I
GENERAL PROVISIONS
ARTICLE 1
Definitions
(1) For the purposes of this Agreement:
“activity as an employed person” means any activity or equivalent situation treated as such for
the purposes of the legislation of the State in which such activity or equivalent situation exists,
and the words “employed activity”, and “employment” shall be construed accordingly;
“Government employee” means a person who is in the service of the Government, or
considered to be such or treated as such by the State to which the administration employing
them is subject;
“competent authority” means, in relation to the United Kingdom, the Commissioners for His
Majesty’s Revenue and Customs or an authorised representative, the Treasury of the Isle of
Man, or the Revenue Service of Guernsey, as appropriate, and in relation to India, the Ministry
of External Affairs;
“competent institution” means, in relation to the United Kingdom, the Commissioners for His
Majesty’s Revenue and Customs or an authorised representative, the Treasury of the Isle of
Man, or the Revenue Service of Guernsey, as appropriate, and in relation to India, including for
establishments that are exempted or excluded under the legislation of India, the Employees’
Provident Fund Organisation;
“excluded establishment” means an establishment to which section 20 of the Code on Social
Security, 2020, or any equivalent provision of Indian legislation, applies;
“exempted establishment” means an establishment to which section 21 of the Code on Social
Security, 2020, or any equivalent provision of Indian legislation, applies;
“home base” means the place from where the crew member normally starts and ends a duty
period or a series of duty periods, and where, under normal conditions, the operator/airline is
not responsible for the accommodation of the crew member concerned;
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“India” means the Republic of India;
“legislation” means the laws, regulations and provisions on contributions of the Social Security
schemes indicated under Article 2 of this Agreement;
“State” and collectively “States” means the United Kingdom or India, or both;
“registered office or place of business” means the registered office or place of business where
the essential decisions of the undertaking are adopted and where the functions of its central
administration are carried out;
“residence” means the place where a person habitually resides, and the words “reside”, and
“resident” shall be construed accordingly;
“United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and
where required shall also include the Isle of Man, and Guernsey. Where Guernsey means the
islands of Guernsey, Alderney, Herm and Jethou.
(2) Unless the context otherwise requires, in the application of this Agreement to a State,
expressions in this Agreement shall have the same meaning as in the United Kingdom or Indian
legislation referred to in this Agreement.
ARTICLE 2
Scope of Legislation
(1) The Agreement shall apply, in relation to the territory of:
(a) the United Kingdom, to:
(i)the Social Security Administration Act 1992, the Social Security Contributions and
Benefits Act 1992, the Social Security Contributions (Transfer of Functions, etc.)
Act 1999;
(ii)the Social Security Administration (Northern Ireland) Act 1992, the Social Security
Contributions and Benefits (Northern Ireland) Act 1992, the Social Security
Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;
(iii)the Social Security Administration Act 1992, the Social Security Contributions and
Benefits Act 1992, and the Social Security (Consequential Provisions) Act 1992
(Acts of Parliament), as those Acts apply to the Isle of Man by virtue of Orders made,
or having effect as if made, under the Social Security Act 2000 (An Act of Tynwald)
(iv)the Social Insurance (Guernsey) Law, 1978
(b) India, to all legislation concerning:
(i)Old-age and survivors pension
(ii)Permanent total disability Pension
(2) Subject to paragraph (3), this Agreement shall apply also to any legislation which supersedes,
replaces, amends, supplements or consolidates the legislation specified in paragraph (1).
(3) Nothing in this Agreement shall be construed as requiring either State to act in a manner
inconsistent with its obligations under social security agreements with another country or an
international organisation.
ARTICLE 3
Territorial Scope
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(1) The provisions of this Agreement shall apply:
(a) on the one hand, to the United Kingdom, which includes:
(i)subject to paragraph (2), the territory of the United Kingdom;
(ii)any area outside the territorial sea of the United Kingdom which in accordance
with international law has been designated, under the laws of the United Kingdom
concerning the continental shelf, as an area within which the rights of the United
Kingdom with respect to the seabed and subsoil and their natural resources may be
exercised;
(b) and, on the other hand, to India, which includes the territory of the Republic of India,
including its territorial sea, and the airspace above it; and other maritime zones including
the Exclusive Economic Zone and continental shelf over which the Republic of India has
sovereignty, sovereign rights, or exclusive jurisdiction, in accordance with both its laws
and regulations in force and international law, including the United Nations Convention
on the Law of the Sea, 1982.
(2) At the time of entry into force of this Agreement, or any time thereafter, this Agreement
may be extended to the Isle of Man and/or Guernsey, territories for whose international relations the
United Kingdom is responsible. An extension pursuant to this paragraph shall take effect the day
after both States have agreed the extension in writing.
ARTICLE 4
Persons Covered
This Agreement shall apply to a person carrying out an employed activity who is, or has been, subject
to the legislation of either or both States.
ARTICLE 5
Equality of Treatment
Unless otherwise provided for by this Agreement, a person who is subject to the legislation of a
State shall enjoy the same rights and be subject to the same obligations under that legislation as the
nationals of that State.
ARTICLE 6
Cross-border Situations
This Agreement shall not apply to a person whose situation is confined in all respects within either
State.
PART II
DETERMINATION OF THE LEGISLATION APPLICABLE
ARTICLE 7
General Provisions
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(1) A person carrying out an employed activity shall be subject to the legislation of a single State,
which shall be determined in accordance with this Part.
(2) Subject to Articles 8 to 12 of this Agreement, a person pursuing an activity as an employed
person in one State shall be subject to the legislation of that State.
(3) Where a person is subject to the legislation of a State in accordance with this Agreement, such
legislation shall apply as if they were resident and ordinarily resident in that State, for the purposes
of the legislation of that State.
ARTICLE 8
Detached Workers
(1) A person who pursues an activity as an employed person in one State on behalf of an employer
which normally carries out its activities there, and who is sent by that employer to the other State to
perform work on that employer’s behalf, shall continue to be subject to the legislation of the State
in which the activities are normally carried out, provided that the anticipated duration of such work
does not exceed 36 months.
(2) For the purposes of the application of paragraph (1), a person whose ‘anticipated duration
of such work does not exceed 36 months’ shall include a person whose anticipated period of
employment in the other State was 36 months or less at the point they started working in that State,
but which subsequently increased up to or beyond 36 months. Such a person shall remain included
until their period of employed activity in that State (i) ends, or (ii) reaches 36 months from the time
they started working in that State, whichever is sooner.
(3) For the purposes of the application of paragraph (1), a ‘person who pursues an activity as
an employed person in one State’ is someone who pays, or is liable to pay, contributions under the
relevant State’s legislation specified in Article 2.
(4) For the purposes of the application of paragraph (1), a ‘person who pursues an activity as an
employed person in one State on behalf of an employer which normally carries out its activities there,
and who is sent by that employer to the other State to perform work on that employer’s behalf’ shall:
(a) include a person who is sent from the territory of a third country not party to this Agreement
so long as the person pays, or is liable to pay, contributions under the legislation specified
in Article 2 for the State in which their employer is established immediately before they
are sent; and
(b) include a person who pursues an employed activity in the other State for reasons of
personal choice so long as this activity is carried out with the agreement of their employer.
(5) For the purposes of the application of paragraph (1), a person who completed a period of
employed activity in the other State whilst subject to the legislation of the State in which their
employer is established shall not be eligible to commence a new period under paragraph (1) until
a period of six months (“waiting period”) has expired since the end of the previous period. Where
the previous period under paragraph (1) is of less than six months, the waiting period will be the
same length as that period.
(6) Where, in accordance with paragraph (1), a person who carries out an employed activity in
India is subject to the legislation of the United Kingdom, that legislation shall apply as if they were
carrying out all of their employed activity in the United Kingdom and they, and their employer, shall
pay contributions on the total remuneration and profits derived from the employment as prescribed
in that legislation.
(7) Where, in accordance with paragraph (1), a person who carries out an employed activity
in the United Kingdom is subject to the legislation of India, they, and their employer, shall pay
contributions on the total of their wages as defined in section 2(88) of the Code on Social Security,
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2020, or any other social security legislation of India in scope of this agreement under Article 2(1)
(b) of this Agreement, whichever is applicable.
ARTICLE 9
Mariners
(1) Subject to paragraph (2), a person carrying out an activity as an employed person normally
pursued on board a vessel at sea flying the flag of a State shall be deemed to be carrying out an
activity pursued in that State.
(2) A person employed on board a vessel flying the flag of a State and remunerated for such
activity by an undertaking or a person whose registered office or place of business is in the other
State shall be deemed to be carrying out an activity pursued in that State if that person resides in that
State. The undertaking or person paying the remuneration shall be considered as the employer for
the purposes of the legislation that is applicable.
ARTICLE 10
Aircraft Crew
A person carrying out an employed activity as a flight crew or cabin crew member performing air
passenger or freight services shall be deemed to be carrying out that activity in the State where the
home base is located.
ARTICLE 11
Government Employees and Armed Forces
(1) This Agreement shall not affect the provisions of the Vienna Convention on Diplomatic
Relations of 18 April 1961, or the Vienna Convention on Consular Relations of 24 April 1963.
(2) Subject to paragraph (1), a Government employee shall be subject to the legislation of the
State to which the administration employing them is subject, and that legislation shall apply as if
they were carrying out their activity as a Government employee in its territory.
(3) A serving employed member of the armed forces shall be subject to the legislation of the
State to which the force belongs, and that legislation shall apply as if they were carrying out their
employed activity in its territory.
ARTICLE 12
Exceptions
The competent institutions of the States or the bodies designated by these institutions may by
common agreement provide for exceptions to Articles 7 to 11 of this Agreement in the interest of
certain persons or categories of persons.
ARTICLE 13
Voluntary Contributions
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A person who is subject to the legislation of one State according to Articles 7 to 12 of this Agreement
shall not be entitled to pay voluntary contributions in the other State for any corresponding period.
PART III
ADMINISTRATIVE PROVISIONS
ARTICLE 14
Cooperation
(1) The competent institutions of the States shall communicate to each other, as soon as possible,
all information about the measures taken by them for the application of this Agreement and about
changes in their national legislation insofar as these changes affect the application of this Agreement.
(2) The competent institutions of the States shall assist one another on any matter relating to
the application of this Agreement as if the matter were one affecting the application of their own
legislation. This assistance shall be free of charge.
(3) The relevant competent institutions of the States may, for the purposes of this Agreement,
communicate directly with one another, with the persons covered by this Agreement or their
employer.
(4) The competent institutions shall have a duty of mutual cooperation to ensure the correct
application of this Agreement. The competent institutions, in accordance with the principle of good
administration, shall respond to all queries within a reasonable period of time and shall in this
connection provide the persons concerned with any information required for exercising the rights
conferred on them by this Agreement.
ARTICLE 15
Arrangements for Administration
(1) The States shall establish the administrative arrangements necessary for the application of
this Agreement and shall comply with those arrangements.
(2) The States shall without delay provide or exchange all information necessary for
establishing and determining the rights and obligations of persons under this Agreement and for the
administration or enforcement of the Agreement.
(3) The States may agree procedures other than or in addition to those provided by this
Agreement, provided that such procedures do not adversely affect the rights or obligations of any
person or persons concerned.
(4) Where the legislation of one State provides that any certificate or other document which is
submitted under the legislation of that State shall be exempt, wholly, or partly, from any legal dues
or administrative charges, that exemption shall apply to any equivalent certificate or other document
which is submitted under the legislation of the other State or in accordance with this Agreement.
(5) A competent institution of one State shall not reject a certificate, document or statement of any
kind written in an official language of the other State on the grounds that it is written in a language
which is not an official language of that State.
(6) The competent institution of the State whose legislation is applicable to a person in accordance
with Articles 7 to 12 of this Agreement, shall issue to the person, or their employer or an authorised
agent, on application, a certificate showing that the person is subject to their legislation. Such an
application shall be made by the employee if their employed activity is carried out in the State that
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is not the State whose legislation is applicable under Part II of this Agreement. An employer may
make the application on the behalf of an employee with the consent of that employee.
ARTICLE 16
Forms, Documents and methods of exchanging Information
(1) The structure, content and format of forms and documents issued on behalf of the States for the
purposes of implementing this Agreement shall be agreed by the competent institutions of the States.
(2) Subject to Article 18 of the Agreement, the transmission of information between the
competent institutions will be carried out electronically. To the extent the forms and documents
referred to in paragraph (1) are exchanged electronically, they shall respect the rules applicable to
that system.
(3) Where the transmission of information between competent institutions is not carried out
electronically, the competent institutions shall use the arrangements appropriate to each case, and
favour the use of electronic means as far as possible.
(4) In their communications with the persons concerned, the competent institutions shall use the
arrangements appropriate to each case, and favour the use of electronic means as far as possible.
ARTICLE 17
Legal value of documents and supporting evidence issued in the other State
(1) Documents issued by the competent institution of one State showing the position of a person
for the purposes of the application of this Agreement and supporting evidence on the basis of which
such documents have been issued shall be accepted by the competent institution of the other State
for as long as they have not been withdrawn or declared to be invalid by the State in which they
were issued.
(2) Where there is doubt about the validity of a document or the accuracy of the facts on which
the particulars contained therein are based, the competent institution of the State that receives the
document shall ask the issuing competent institution for the necessary clarification and, where
appropriate, the withdrawal of that document. The issuing competent institution shall reconsider the
grounds for issuing the document and, if necessary, withdraw it.
(3) Pursuant to paragraph (2), where there is doubt about the information provided by the persons
concerned, the validity of a document or supporting evidence or the accuracy of the facts on which
the particulars contained therein are based, the competent institution of the place of stay or residence
shall, insofar as this is possible, at the request of the competent institution, proceed to the necessary
verification of this information or document.
(4) Where a document determining that a State’s legislation is applicable has been withdrawn
or declared to be invalid by a State because it has been determined that in fact the other State’s
legislation is applicable, that latter State’s legislation shall be applicable as if the document had not
existed. This is subject to any further documents issued by the competent institution of either State.
(5) If necessary and where appropriate, where a document has been withdrawn or declared to
be invalid the States shall between themselves settle the financial situation of the person concerned
as regards contributions received.
ARTICLE 18
Interim provisions for forms and documents
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(1) For an interim period, the end date of which will be no later than 24 July 2028, the
transmission of information between the competent authorities will be carried out using paper forms
and documents.
(2) The interim period in paragraph (1) for a transmission of information that involves the
competent institution of the Isle of Man or Guernsey, shall continue for each of those competent
institutions until such date as agreed between the States.
(3) The structure, content and format of the paper forms and documents issued on behalf of the
States for the purposes of implementing this Agreement in paragraph (1) shall be agreed by the
competent institutions of the States.
ARTICLE 19
Confidentiality and Protection of Information
(1) Any information, including any personal data (as defined in the Annex to the Agreement),
exchanged pursuant to this Agreement shall be covered by an obligation of confidentiality and shall
be protected in accordance with the domestic law of the receiving State, and shall be used only for
the purpose of implementing this Agreement and the legislation to which this Agreement applies.
(2) Where one of the States wishes to use information or personal data obtained under the
Agreement for purposes other than implementing the Agreement, it shall obtain, in conformity
with the domestic law of the State which provided the information, the prior written consent of its
competent institution. Such use shall be subject to any restrictions laid down by that Authority.
(3) The transfer of personal data shall take place in accordance with the laws and regulations of
the transferring State on international transfer of personal data. To enable the transfer of personal
data, each State shall use the provisions set out in the Annex to this Agreement.
(4) The provisions set out in the Annex, shall be regularly reviewed by the competent institutions
and shall be updated, if required, due to changes in the law of either State or changes to the transfer of
the personal data. The States shall consult with each other on all practical measures and arrangements
necessary for the implementation of this paragraph.
(5) Paragraph (1) shall not impede the use of information obtained in accordance with this
Agreement in administrative or appeal proceedings instituted in respect of the recovery of social
security contributions. Therefore, the States may in their records of evidence, reports and testimonies
in such proceedings use as evidence information obtained in accordance with the provisions of this
Agreement. Where practical, the competent institution which supplied that information shall be
notified of such use.
(6) Notwithstanding paragraph (1) of this Article, unless otherwise notified by the competent
institution providing the information, the competent institution receiving the information may
provide the information pursuant to this Agreement to the relevant national labour enforcement,
regulatory or administrative authorities of the State. These authorities may only use this information
for the correct application of social security law and shall be subject to the conditions set out in
this Article.
(7) This Article shall not preclude the use or disclosure of information to the extent that there is
an obligation to do so under the laws and regulations of the State of the competent institution that
received it. Such competent institution shall give wherever possible notice of such disclosure to the
institution which provided the information. The relevant institution that received the information
shall, unless otherwise agreed by the competent institution which provided the information, use all
available measures under the applicable laws and regulations of the State of the former competent
institution to maintain the confidentiality of information and to protect personal data as regards
applications by a third party or other authorities for disclosure of the information concerned.
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ARTICLE 20
Electronic Transmission of Information
(1) Subject to Article 18, the States shall use a system of electronic exchange for the exchange,
access and processing of the information required to apply this Agreement.
(2) Each State shall be responsible for managing its own part of any system of electronic exchange
of information.
(3) An electronic document sent or issued by an institution in conformity with this Agreement
may not be rejected by any authority or institution of the other State on the grounds that it was
received by electronic means, once the receiving institution has declared that it can receive electronic
documents. Reproduction and recording of such documents shall be presumed to be a correct and
accurate reproduction of the original document or representation of the information it relates to,
unless there is proof to the contrary.
(4) An electronic document shall be considered valid if the computer system on which the
document is recorded contains the safeguards necessary in order to prevent any alteration, disclosure,
or unauthorised access to the recording. It shall at any time be possible to reproduce the recorded
information in an immediately readable form.
ARTICLE 21
Declarations or Appeals
(1) Any declaration, request for review or reconsideration of a decision (including information or
documents relating to any of those), which is submitted by a person to the competent institution of
one State, when it should have been submitted to the competent institution of the other State, should
be forwarded to the correct State and should be treated as if it had been submitted to the correct
competent institution and the person should be notified.
(2) Subject to paragraph (3), the date on which such a declaration, request for review or
reconsideration of a decision was first submitted to the competent institution of the first State shall
be considered as the date of submission to the competent institution of the other State.
(3) If a person who is carrying out an activity as an employed person or resides in one State does
not, despite having been asked to do so, notify the fact that they have been carrying out the activity
as an employed person, or have resided in the other State, the date on which the person provides
this information or submits a new declaration for missing periods of activity as an employed person
and/or residence in a State shall be considered as the date of submission of the claim to that State,
subject to more favourable provisions of that legislation.
ARTICLE 22
Establishment and role of the Administrative Committee
(1) The competent authorities of the States shall establish a joint committee to be called the
Administrative Committee. The Administrative Committee shall comprise representatives of the
competent authorities and institutions. It shall be co-chaired by a representative of a competent
authority from each State. Representatives from the competent authorities and institutions of the Isle
of Man and/or Guernsey may be invited to attend.
(2) The Administrative Committee may:
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(a) monitor and review the interpretation, implementation and application of this Agreement
and make recommendations in respect thereof;
(b) agree administrative arrangements necessary for the application of this Agreement;
(c) provide a forum for the competent institutions to exchange information, and discuss best
practices and technical issues;
(d) provide a forum for the competent authorities to seek to resolve disputes in accordance
with Article 24.
(3) The Administrative Committee shall meet at the request of either State, and, in any event, at
least once a year for the first three years following this Agreement entering into force. The co-chairs
shall set the Administrative Committee’s meeting schedule and agenda by mutual consent.
(4) The co-chairs may agree rules of procedure for the Administrative Committee.
ARTICLE 23
Amendments
The States may amend this Agreement by mutual consent in writing through diplomatic channels.
Any such amendment shall take effect on the date agreed by the States.
ARTICLE 24
Resolution of Disputes
(1) In the event of a dispute regarding the interpretation or application of this Agreement, the
competent authorities of the two States shall make all reasonable efforts to resolve the dispute.
(2) If the dispute referred to in paragraph (1) cannot be resolved, the relevant authorities shall
endeavour to settle the issue through negotiation, mediation, or other mutually agreed procedure.
PART IV
MISCELLANEOUS AND FINAL PROVISIONS
ARTICLE 25
The Annex
The Annex shall form an integral part of this Agreement.
ARTICLE 26
Entry into Force
This Agreement shall enter into force on the day after both States have exchanged written
notifications that they have complied with all statutory and constitutional requirements for the entry
into force of this Agreement.
ARTICLE 27
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Duration of this Agreement
This Agreement shall remain in force for an indefinite period of time. Subject to Article 28, either
State may terminate it on the first day of the twelfth month following the date on which they give
written notice through diplomatic channels to the other State.
ARTICLE 28
Post-termination Arrangements
In the event that this Agreement is terminated in accordance with Article 27, the competent
authorities shall commence discussions prior to the expiry of the period referred to in that Article
on the settlement of any outstanding questions arising from this Agreement, including with respect
to persons undertaking a period of detachment under Article 8.
IN WITNESS WHEREOF, the undersigned, duly authorised by their respective Governments, have
signed this Agreement.
Done in duplicate at New Delhi on the 10th day of February 2026, in the English and Hindi
languages, each text being authentic. In case of divergence in interpretation, the English version of
the Agreement shall prevail.
For the United Kingdom of For the Republic of India:
Great Britain and Northern Ireland:
Vikram Misri
Lindy Cameron
ANNEX
SAFEGUARDS FOR HANDLING PERSONAL
DATA SHARED UNDER THIS AGREEMENT
Article A1
Definitions
(1) For the purposes of this Annex:
(a) “data fiduciary” (also known as “data controller” in the United Kingdom) means any
person who alone or in conjunction with other persons determines the purpose and means
of processing of personal data;
(b) “data principal” (also known as “data subject” in the United Kingdom) means a natural
living individual identified or identifiable by the personal data processed under this
Agreement;
(c) “personal data” means any information relating to a data principal, including, and
predominantly comprising, the information contained in the forms and documents agreed
under Article 16 of the Agreement and transferred from the transferring competent
institution to the receiving competent institution in accordance with this Agreement;
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(d) “personal data breach” means any unauthorised processing of personal data or accidental
disclosure, acquisition, sharing, use, alteration, destruction or loss of access to personal
data;
(e) “process”, “processed” or “processing” means any operation or set of operations which are
performed on personal data or on sets of personal data, whether or not by automated means,
such as collection, recording, organisation, structuring, storage, adaptation or alteration,
retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making
available, alignment or combination, restriction, erasure or destruction;
(f) “profiling” means automated processing of personal data consisting of the use of personal
data to evaluate certain personal aspects relating to a data principal;
(g) “receiving competent institution” means the competent institution receiving the requested
information pursuant to this Agreement;
(h) “receiving State” means the State receiving the requested information pursuant to this
Agreement;
(i) “transferring competent institution” means the competent institution sending the requested
information pursuant to this Agreement;
(j) “transferring State” means the State sending the requested information pursuant to this
Agreement.
(2) Unless a different definition is provided in paragraph (1), the definitions in Article 1 of the
Agreement will also apply to this Annex.
Article A2
Personal data in scope of this Annex
(1) This Annex shall have an application limited only and exclusively to personal data that is
transferred between the competent institutions of the States (excluding any personal data collected
directly from the data principal by each competent institution), in accordance with the Agreement.
(2) The competent institutions shall ensure that appropriate technical and organisational measures
in this Annex are in place for the general processing of personal data and protecting the personal data
consistent with the laws, regulations and internal policies and procedures applicable to each State.
(3) The transfer of personal data between the States will be deemed to be a data fiduciary to
data fiduciary transfer, for the purposes of the transferring competent institution’s data protection
laws and regulations.
Article A3
Non-Discrimination
Consistent with their respective domestic laws, each State shall ensure that, in the implementation
of this Annex, its data protection laws and regulations are applied fairly.
Article A4
Purpose and Use Limitation
(1) Subject to paragraph (2), the transfer of personal data shall solely be for the specified purposes
authorised by this Agreement, including this Annex. The receiving State shall not further process the
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relevant personal data in a manner that is incompatible with the purpose for which it was transferred.
Compatible processing includes processing pursuant to the terms of this Agreement including this
Annex, and any supplementary instruments established by this Agreement.
(2) The receiving competent institution shall not process the relevant personal data for purposes
other than those set out in paragraph (1) or in accordance with Article 19 of the Agreement.
(3) This Article shall not prejudice the ability of the transferring competent institution to impose
additional conditions to a specific case to the extent permitted by the applicable legal requirements
for transfer.
Article A5
Data Accuracy and Minimisation
(1) The transferring competent institution shall only transfer personal data that is adequate,
relevant and limited to what is necessary in relation to the purpose of processing.
(2) Each competent institution shall take reasonable steps to ensure that the personal data is
accurate and kept up to date to the extent necessary, having regard to the purpose of processing. The
transferring competent institution shall ensure that, to the best of its knowledge, the personal data
it transfers is accurate and up to date.
(3) If the competent institution becomes aware that the personal data it has transferred or received
is incorrect, incomplete, or has become outdated, it shall inform the other competent institution
without undue delay. Such competent institution shall take reasonable steps to ensure that incorrect,
incomplete, or outdated personal data is corrected, completed or updated, in a timely manner, having
regard to the purpose of processing.
Article A6
Storage Limitation
The receiving competent institution shall retain the personal data for no longer than necessary and
appropriate for the purpose for which it is processed. The receiving competent institution shall put in
place appropriate technical and organisational measures to ensure compliance with this obligation.
Article A7
Security of Personal Data
(1) The transferring competent institution during the transmission of the personal data and
the receiving competent institution upon receipt of the personal data, shall implement appropriate
technical and organisational measures to ensure the security of the personal data, including protection
against accidental or unlawful destruction, loss, or alteration, and protection against unauthorised
disclosure or access.
(2) Subject to paragraph (3), in the event of a personal data breach concerning personal
data processed by the competent institutions pursuant to this Agreement, the relevant competent
institution shall notify the other competent institution as soon as possible but no later than 24
hours from the time of becoming aware of the personal data breach. The notification may include
appropriate restrictions as to the further transmission of the personal data.
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(3) In the event of a personal data breach, the relevant competent institution may, where necessary,
only delay notification for a reasonable period where providing such notification would prejudice
the security of the State or the conduct of public security operations.
(4) In the event of a personal data breach, the relevant competent institution shall use reasonable
and appropriate means to remedy the personal data breach, including measures to minimise and
mitigate possible adverse effects and prevent such a breach from taking place again.
(5) In the event of a personal data breach, the relevant competent institution shall document,
report, investigate and keep records of the personal data breach, including its effects and any
remedial action taken. The other competent institution may request information on the outcome of
the investigation, relating to transfers of personal data in accordance with this Agreement including
this Annex.
Article A8
Access
(1) Each competent institution shall ensure it has appropriate measures in place to respond,
without undue delay, to any enquiries and requests it receives from data principals in such a form
and manner as may be required under the domestic data protection laws applicable to that competent
institution relating to the processing of their personal data in accordance with this Agreement
including this Annex, subject to the restrictions in Article A11 (Restrictions). Each competent
institution shall ensure that information provided to data principals is in an intelligible and easily
accessible form, using clear and plain language.
(2) In particular, upon request by a data principal, the relevant competent institution shall provide
the following:
(a) a copy of the personal data processed, and a description of the processing operations
applied to it;
(b) confirmation as to whether the personal data concerned is complete, accurate and, if
applicable, up to date;
(c) the identities of any entities to which such personal data has been disclosed, accompanied
by a description of the personal data so disclosed;
(d) the information contained in Article A12 (Publication of Processing Statement);
(e) information concerning the right to lodge a complaint with the competent institution or
with the relevant judicial authority; and
(f) any additional information relating to the personal data and its processing as may be
required under the domestic data protection laws and regulations applicable to that
competent institution.
(3) Each competent institution shall provide that the information set out in paragraph (2) is
provided free of charge within the time limits set out in Article A13 (Time Limits).
(4) If the provision of such information is denied or restricted, the competent institution shall,
inform the data principal in writing without undue delay, setting out the basis for the denial or
restriction.
Article A9
Rectification or Correction
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(1) Each competent institution shall ensure that data principals are able to seek the correction
or rectification of their personal data if they assert that it is inaccurate, no longer necessary for the
purposes for which it was collected or processed, or has not been processed in accordance with the
applicable legal requirements or requirements of this Annex. Correction or rectification may include
supplementation, erasure, blocking, or other measures or methods for addressing inaccuracies or
improper processing.
(2) Upon receiving a request from a data principal for the correction or rectification of their
personal data, submitted in such form and manner as may be required under the domestic data
protection laws applicable to that competent institution, the competent institution that received the
request shall inform the data principal, without undue delay, whether the data has been corrected or
rectified, or whether the request has been refused, and provide the reasons for any such refusal.
(3) If the competent institution concludes that personal data it has received under the Agreement
is inaccurate, has been improperly processed, or has been kept longer than necessary following a
request by a data principal under Article A8 (Access), or through its own investigation or inquiry,
it shall take measures of supplementation, erasure, blocking or other correction or rectification
measures set out in paragraph (1), as appropriate.
(4) The correction or rectification request by the data principal in a particular case may be subject
to reasonable restrictions as set out in Article A11 (Restrictions). If correction or rectification is
denied or restricted, the competent authority that received the request shall, without undue delay,
inform the data principal in writing as to the basis for the denial or restriction, exemption of correction
or rectification.
Article A10
Automated Decisions
(1) The relevant competent institution may use automated means in relation to the processing of
personal data in accordance with this Agreement. Unless authorised by law, the receiving competent
institution shall not take any decisions which are likely to produce an adverse legal or other
consequence concerning a relevant data principal based solely on automated processing of the
relevant personal data, including profiling, without human involvement. If the receiving competent
institution uses solely automated decision making, it must ensure it has suitable measures in place
to inform the relevant data principal about the reasons underlying the automated decision.
(2) If solely automated decision making is used to process the personal data shared or disclosed
under this Agreement, additional safeguards must be agreed with the other competent institution to
allow data principals to challenge such decisions and seek a decision made with human involvement.
(3) If personal data shared or disclosed under this Agreement is processed through automated
decision-making that produces a decision relating to a data principal, the competent institution
responsible for such processing shall ensure full compliance with Article A5(1) and (2) concerning
data minimisation and accuracy.
Article A11
Restrictions
(1) Each competent institution shall provide that the measures set out in Articles A8 (Access) and
A9 (Rectification) contained in this Annex are subject to the State’s legal obligation not to disclose
confidential information pursuant to any other legal obligations.
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(2) Each competent institution may restrict disclosure to prevent prejudice or harm to supervisory
or enforcement functions of an authority of the State acting in the exercise of the official authority
vested in it.
(3) Each competent institution shall provide that provisions restricting disclosure shall only be
relied on, if necessary, if permitted by law and in accordance with this Annex. Each competent
institution shall provide that reliance continues only for as long as the reason for the restriction on
disclosure exists.
(4) The receiving competent institution shall ensure that the relevant data principal is informed in
writing about the restriction applied, without undue delay in accordance with its applicable domestic
law, unless doing so would prejudice the reasons for the restriction.
Article A12
Publication of a Processing Statement
(1) Each competent institution shall make a processing statement available to data principals
setting out:
(a) how and why it may process the personal data as either the transferring or receiving
competent institution;
(b) the details of any other countries or authorities involved in the transfer;
(c) the reliance on this Annex as a tool for the transfer of personal data;
(d) the rights available to the data principals pursuant to this Annex and any relevant legal
requirements, including how to exercise those rights;
(e) information about any applicable delay or restrictions on the exercise of such measures,
including restrictions that apply in the case of transfers of personal data;
(f) mechanisms for submitting a dispute/complaint or claim, including contact details for
submitting a dispute/complaint or claim;
(g) the time periods that each competent institution may retain personal data for;
(h) circumstances where personal data received under this Agreement may be used for
automated decision making by the relevant competent institution;
(i) circumstances where personal data received under the Agreement may be shared with third
parties by the receiving competent institution, including where personal data is sent to
another country;
(j) the security procedures in place within each competent institution that will ensure personal
data collected under the Agreement will be kept secure; and
(k) circumstances where the competent institution may apply restrictions set out in Article
A11 (Restrictions).
(2) Each competent institution shall ensure that the processing statement is accessible to all data
principals by publishing the notice on an official government website with a copy of this Annex.
Article A13
Time Limits
(1) Subject to paragraph 2, the relevant competent institution shall address and respond to a
request from a data principal made in accordance with Article A8 (Access) or A9 (Rectification)
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relating to the processing of their personal data in accordance with this Agreement no later than 30
days from the date it receives the request.
(2) The relevant competent institution may extend the period to respond to a request made
pursuant to Article A8 (Access) by a further 60 days, taking into account the complexity and number
of requests. Each competent institution shall notify the relevant data principal of the extended
response period within 30 days of the request.
Article A14
Onward Disclosure and Transfer of Personal Data
The receiving competent institution shall ensure that any personal data received pursuant to this
Agreement is disclosed or transferred only to another national labour-enforcement, regulatory, or
administrative institution within its State, and solely where the prior consent of the transferring
competent institution has been obtained for such disclosure or transfer. The receiving competent
institution shall further ensure that any institution to which the personal data is disclosed or
transferred complies with the safeguards and obligations set out in this Annex.
Article A15
Complaint Resolution
(1) Each State shall ensure that a data principal is entitled to administrative redress where the data
principal believes that a request made in accordance with Article A8 (Access) or A9 (Rectification)
of this Annex has been improperly denied.
(2) Each State shall provide that a designated authority or person (“reviewer”) reviews and, if
appropriate, scrutinises any complaint raised by a data principal with a view to determining whether
the processing of that data principal’s personal data by the State constitutes an infringement of that
State’s laws and regulations or any of the requirements set out in this Annex.
(3) Each State shall provide that the reviewer may, where considered appropriate, inform the
relevant data principal about the progress of their complaint. The reviewer shall formally respond to
the complaint within 30 days of its receipt, or in exceptional cases, within 45 days.
(4) Each State shall provide that a formal written response setting out its determination and any
recommendations relating to the matters raised includes details of the complaint escalation process,
including judicial redress pursuant to Article A16 (Judicial Redress), that the relevant data principal
may pursue if they are not satisfied with the outcome of the handling by the reviewer.
Article A16
Judicial Redress
(1) Each State shall ensure that if a data principal believes that that State has failed to comply with
the obligations set out in Articles A8 (Access), A9 (Rectification) or A15 (Complaint Resolution)
of this Annex, or believes that their personal data has been subject to a personal data breach, that
data principal can seek judicial redress against that State following that State’s domestic appeal and
dispute resolution process as part of the data protection laws and regulations, as appropriate.
(2) In the event of a dispute between a data principal and a State, that State shall inform the other
State of the dispute. If appropriate, the other State shall cooperate in resolving the dispute.
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(3) Paragraphs (1) and (2) are without prejudice to any other judicial redress available with respect
to the processing of a data principal’s personal data under the law of the State in which redress is
required.
Article A17
Joint Review
If there is any change to policies or procedures that will impact the Agreement, or if any policies or
procedures relating to the Agreement are found to be ineffective in the context of a periodic review,
each State should promptly inform the other State. Upon reasonable request by the transferring State,
the receiving State will review its personal data processing policies and procedures to ascertain and
confirm that the safeguards in the Agreement and Annex are being implemented effectively. The
results of the review will be communicated to the transferring State.
Article A18
Suspension
(1) In the event of a material breach of this Annex, a State may suspend, in whole or in part, the
transfer of personal data pursuant to the Agreement by written notification to the other State through
diplomatic channels.
(2) A State may only make a written notification as described in paragraph (1) after the States have
engaged in a reasonable period of consultation through the competent institutions without reaching
a resolution.
(3) The suspension shall take effect 20 days from the date of notification. Such suspension may
be lifted by the transferring State by written notification to the receiving State. The suspension shall
be lifted immediately on receipt of such notification.
(4) Notwithstanding paragraphs (1) to (3), in the event of a personal data breach, the transferring
State may suspend transfers of personal data with immediate effect, taking into account the nature
of the breach and risks to individuals.
(5) Notwithstanding any suspension of personal data transfers, personal data falling within
the scope of this Annex and transferred prior to its suspension shall continue to be processed in
accordance with this Annex.
Article A19
Notification
Each State shall make reasonable efforts to notify the other State regarding the adoption of laws
or regulations that may materially affect the implementation of this Annex, where possible, before
they become effective.
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order makes provision for the modification of the Social Security Administration Act 1992, the
Social Security Contributions and Benefits Act 1992, the Social Security Contributions (Transfer
of Functions, etc.) Act 1999 and the Social Security Contributions (Transfer of Functions, etc.)
(Northern Ireland) Order 1999 in order to give effect to the Agreement on Social Security relating
to Social Security Contributions between the Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the Republic of India (“the Agreement”).
The Agreement provides for reciprocal arrangements on the liability of employees and their
employers for social security contributions.
The Agreement will enter into force in accordance with Article 26 on the day after the States
exchange written notifications confirming that their statutory and constitutional procedures,
including any necessary legislation, have been completed.
A Tax Information and Impact Note has not been prepared for this instrument as it is secondary
legislation giving effect to a Treaty preventing the double payment of social security contributions.
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