EPFO Simplifies EPF Payments to Overseas Accounts of International Workers

The Employees’ Provident Fund Organisation (EPFO) has issued a fresh circular dated 18 March 2026 (No. IWD/Payment to IW/Japan/2025/E-1020722/49) laying down a simplified and consolidated procedure for transferring EPF, EPS, and EDLI benefits directly to the overseas bank accounts of International Workers (IWs) and their beneficiaries.​

Background

The earlier procedure, established in 2014, had become a practical burden for both employers and employees. Stakeholders had been raising concerns about the mandatory submission of Form 15 CB (Tax Determination Certificate) and filing of Form 15 CA by employers, which created income tax and auditing complications. This new circular aims to eliminate those hardships while aligning with current legislation.​

Who Is Eligible?

This facility is exclusively available for International Workers belonging to countries with which India has a signed Social Security Agreement (SSA). Workers may choose to receive their benefits in India, their home country, or even a third country, as permitted under the relevant bilateral SSA.​

The New Simplified Process

The revised procedure introduces several key changes:

• Claim settlement continues at the concerned Regional Office, but overseas bank account details are now entered directly into the claim settlement software for seamless fund transfer​

• Bank account verification can be done via a copy of the passbook or bank statement attested by the employer or the Competent Institution under the bilateral SSA — no notarization burden​

• Regional Office, Delhi (North) will now act as the Nodal Office for filing Form 15 CA and Form 15 CB, relieving individual employers of this statutory responsibility​

• A dedicated Chartered Accountant will be engaged by RO Delhi (North) under GFR provisions to handle tax-related filings​

• Separate control registers will be maintained at each concerned RO and reconciled monthly with RO Delhi (North) for accountability​

Designated Bank Accounts

EPFO has specified three dedicated State Bank of India accounts for overseas remittances:

The circular also re-iterates the 2017 circular (dated 23.03.2017) directing that PF and pension withdrawal benefits must be paid to International Workers on their date of leaving service — reinforcing timely settlement as a compliance obligation.

Please find attached the official notification:

Payment to overseas bank account of International Workers