Employees Provident Fund Organization (EPFO) has given big relief for international workers. Now the process of sending their Provident Fund (PF) money directly to foreign bank accounts has been made easy and clean. EPFO has implemented new guidelines for this in the circular issued on March 18, 2026.
Why did new rules have to be brought?
Till now international workers and their employers had to face many difficulties in PF transfer. Especially due to complexities related to filling Form 15CA and 15CB, tax rules and audit, the process used to become long and difficult. To reduce these problems, EPFO has taken this step.
Who will get the benefit?
This facility will be available only to those employees with whom India has a Social Security Agreement (SSA). This means that the workers of countries with which this agreement is not made will not get this facility.
Where will you get PF money?
Under the new rules, international workers can withdraw money as per their choice into a bank account in India, their home country or any third country. This facility will be available as per the provisions of the respective SSA.
How will bank account verification be done?
To confirm the foreign bank account, the employee will have to provide a bank statement or passbook, which will be certified by the employer or an organization authorized under SSA.
Claim Settlement Process
As before, PF claims will be processed in the concerned regional office only. The officials will enter the foreign bank details in the system, after which the money will be transferred to the concerned bank account.
Delhi will become the nodal center
The regional office of Delhi (North) will be the nodal center for this entire process. This office will file Form 15CA and receive Form 15CB. A special chartered accountant will also be appointed for this.
Full attention to tax and records
Regional offices will ensure that tax deduction is done correctly. If there is any mistake, it will be rectified with the help of a chartered accountant. Also, a separate record of each payment will be maintained and it will also be reconciled every month.
What are Form 15CA and 15CB?
Under the Income Tax Act, both these forms are necessary while sending money abroad. Form 15CB is a certificate from a chartered accountant, which is required for foreign payments of more than ₹ 5 lakh. On the basis of this Form 15CA is filled.
What will be the benefit?
With the new rules, PF transfer for international workers will become faster, easier and with less paperwork. This will save time and also reduce unnecessary delays.