The Employees' Provident Fund Organization (EPFO) has provided significant relief to International Workers. The process for transferring their Provident Fund (PF) accumulations directly to foreign bank accounts has now been simplified and streamlined. In a circular issued on March 18, 2026, the EPFO ​​implemented new guidelines to facilitate this.

Why Were New Rules Necessary?
Until now, International Workers and their employers have faced numerous difficulties regarding PF transfers. The process often became lengthy and arduous, particularly due to complexities associated with filing Forms 15CA and 15CB, as well as issues related to tax regulations and audits. The EPFO ​​has taken this step specifically to alleviate these difficulties.

Who Will Benefit?
This facility is available exclusively to employees whose home countries have a Social Security Agreement (SSA) with India. Consequently, workers from countries that do not have such an agreement will not be eligible for this facility.

Where Will the PF Funds Be Received?
Under the new rules, International Workers can opt to receive their funds in a bank account of their choice—whether in India, their home country, or a third country. This facility will be extended in accordance with the specific provisions of the relevant SSA.

How ​​Will Bank Account Verification Be Conducted?
To verify a foreign bank account, the employee must submit a bank statement or passbook, which will be certified by either the employer or an entity authorized under the SSA.

The Claim Settlement Process
PF claims will continue to be processed at the respective Regional Offices, just as they were previously. Officials will enter the foreign bank details into the system, following which the funds will be transferred to the designated bank account.

Delhi to Serve as the Nodal Center
The Regional Office in Delhi (North) will serve as the nodal center for this entire process. This office will be responsible for filing Form 15CA and obtaining Form 15CB. A dedicated Chartered Accountant will also be appointed for this purpose.

Comprehensive Oversight of Taxes and Records
The Regional Offices will ensure that tax deductions are applied correctly. In the event of any discrepancies, corrections will be made with the assistance of the Chartered Accountant. Furthermore, a separate record will be maintained for every payment, and these records will be reconciled every month.

What Are Forms 15CA and 15CB?
 Under the Income Tax Act, both of these forms are mandatory when remitting funds abroad. Form 15CB is a certificate issued by a Chartered Accountant, which is required for foreign remittances exceeding ₹5 lakh. Form 15CA is subsequently filed based on this certificate.

What are the benefits?
The new rules will make the transfer of Provident Fund (PF) for international workers faster, easier, and less paper-intensive. This will result in time savings and a reduction in unnecessary delays.

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