Apr 29, 2024

Social Security Agreement Entered Into between India and Brazil

Pursuant to the social security agreement entered into between the Republic of India and the Federative Republic of Brazil (‘SSA’), the Government of India, by way of a Notification dated November 7, 2023, has notified that the aforementioned SSA will come into force with effect from January 1, 2024.

The SSA provides for detachment, totalization, and portability. Under the detachment clause, employees of one country deputed by their employers to the other country on short-term assignment are exempted from social security contributions in that country, up to a period of 36 months. However, such exemption can be availed on the basis of Certificate of Coverage (‘COC’). A COC is issued by the competent authority under the SSA, upon request of the employer. The COC states which country’s social security legislation the employee is subject to, and indicates the duration of validity of the COC.

In view of the above, concerned employees through their employer may apply for the COC. Since the COCs are to be issued by the regional offices, it may be ensured that on receipt of the application in all respect, necessary action is taken by the concerned regional offices for issuing COC in accordance with the consolidated guidelines issued by the head office of the Employees’ Provident Fund Organization.




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