For employees working in the private sector, withdrawing their Provident Fund (PF) amount after changing jobs is often not an easy task—especially for those moving from India to work in another country. However, this process has now become significantly easier. In fact, the EPFO ​​has simplified the procedure for transferring EPF amounts.

The Employees' Provident Fund Organization (EPFO) has announced revised guidelines to facilitate the transfer of Provident Fund amounts directly into the foreign bank accounts of international workers. This initiative aims to provide relief to these workers from tax-related challenges and to streamline the transfer process.

The Employees' Provident Fund Organization (EPFO), functioning under the Ministry of Labour and Employment, issued a new directive on March 18. Its objective is to simplify the process of transferring Provident Fund and pension benefits to international workers—and their beneficiaries—who are employed in countries with which India has a Social Security Agreement (SSA).

Compliance Issues to be Reduced
This updated procedure aims to minimize compliance-related hurdles for employers and make fund transfers more efficient for employees—specifically by resolving issues related to the filing of Tax Forms 15CA and 15CB, which have historically been a source of administrative challenges.

Payments Possible Only to Bank Accounts in SSA Countries
According to the circular issued on March 18, 2026, the EPFO ​​has refined its approach to allow for direct payments into the foreign bank accounts of international workers belonging to countries that have a Social Security Agreement (SSA) with India. In other words, payments into foreign bank accounts will be permissible exclusively for individuals associated with SSA countries.

International workers are required to authenticate their foreign bank account details by submitting a bank statement or passbook that has been duly verified by their employer or a competent SSA authority.

This Delhi Office Will Serve as the Nodal Office
The Regional Office located in Delhi (North) will serve as the nodal agency for the filing of various tax forms—including Form 15CA—and for the receipt of Form 15CB. In accordance with the provisions of the GFR, a dedicated Chartered Accountant shall be appointed to manage these tasks.

It is mandatory for the Regional Offices (ROs) responsible for settling claims to ensure that tax deductions are accurate and that necessary procedural adjustments are carried out.

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