EPFO vide circular date 13 February 2024 has announced the Social Security Agreement between Republic Of India and Federative Republic of Brazil. The Agreement provides for detachment, totalization and portability.
Under the detachment clause, the employees of one country deputed by their employers to the other country on short term assignment are exempted from Social Security contribution in that country up to a period of 36 months. However, such exemption can be availed on the basis Of” Certificate of Coverage” (COC).
