PF Refund to Japanese Expats after India-Japan SSA w.e.f. 1 Oct. 2016: EPFO Clarification

EPFO Clarification on Refund of EPF accumulations to Japanese expatriate as per India-Japan SSA w.e.f. 1 Oct. 2016

EPFO has issued a clarification regarding refund of EPF accumulations to Japanese expatriate workers who worked in India and left India before date of implementation of India-Japan SSA w.e.f. 1 Oct. 2017, as under:

Clarification on PF Withdrawal by Expats before India-Japan SSA: EPFO Circular dt. 1 Sept. 2017

India-Japan SSA has been implemented w.e.f. 1 Oct. 2016 and as a result EPF/ EPS contributions are not required to be deposited for Japanese expatriates coming to work in establishments covered under PF.

Article 18 of the India-Japan SSA provides for refund of EPF accumulations to Japanese expatriate workers working in India and who had left India before India-Japan SSA became effective on 1 Oct. 2016. Similar Provision is also available in substituted Para 69(4) under Para 83 of the EPF Scheme 1952.

However, it has come to EPFO’s notice that refund of such EPF accumulations are not being disbursed to Japanese expatriate workers which is not in line with the provisions referred above. Accordingly, the EPFO has issued directions/ clarification for processing of the refund/ final settlement of EPF/ EPS Accumulations of Japanese expatriates workers working in India and also those who left India before India-Japan SSA became effective on 1 Oct. 2016 (the date of implementation).

Related Posts:

India Japan Social Security Agreement (SSA) w.e.f. 1 Oct. 2016

One Response

  1. Rajshri Periwal Sep 6, 2017

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