A case where no certificate was submitted, so the employee was treated as an international worker. Retroactive exemption and refunds under the agreement may have time limits, so apply right after secondment.
BY SERVICE · Expats & Visas
Employment visas, FRRO & social security agreement
Business visas don't permit work; FRRO is due within 14 days; and Korean detached staff can be exempt from Indian PF for 5 years under the Korea–India agreement.
Applies to: Koreans and other foreign nationals working in IndiaWhat you must do
Required
Official
MHA guidelines. Whether in-kind pay counts follows the authorities' rules; don't convert on your own
Source: India Law Offices · 2026-10-13 ↗Conditional
Official
Staff seconded by a Korean company, up to 5 years (extendable by agreement). Issued by the National Pension Service → submitted to EPFO
Source: National Pension Service (Korea) · 2026-10-20 checked ↗Conditional
Official
The ₹25,000 ceiling doesn't apply to international workers
Source: EPFO · 2022-08-17 ↗Recommended
Reports of rules amended in June 2026 and new employment visa sub-categories (E-1/E-2/E-3); check the embassy's notices
Source: Aniday · 2026-09-07 ↗Required
Official
Unpaid TDS can lead to personal prosecution of directors
Source: Adullam Consulting · 2026-10-03 ↗Steps & deadlines
- D-60Prepare the employment contract (salary in INR + US$ equivalent)Client & Adullam · Source: Aniday · 2026-09-07 ↗
- D-45Apply for the National Pension certificate of coverageNational Pension Service (Korea) · Source: National Pension Service (Korea) · 2026-10-20 checked ↗
- D-30Apply for the employment visaEmbassy of India, Seoul · Source: India Law Offices · 2026-10-13 ↗
- Arrival + 14 daysFRRO registrationFRRO · Source: RemotePass · 2026 checked ↗
- First payrollSubmit the certificate to EPFO → PF exemption / start TDSEPFO · Source: National Pension Service (Korea) · 2026-10-20 checked ↗
Documents to prepare
- Passport and photo
- Indian entity's certificate of incorporation and employment contract
- Detachment order
- Proof of residence in India
Time & fees Example
- Duration
- 4–8 weeks (example)
- Fees
- Quote per person
- Deliverables
- Timeline for visa, FRRO and PF exemption papers
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