英语论文网

Expatriate employee is exempted from participating in the Indian EPF scheme provided such expatriate employee is participating in the social security scheme in his country of origin.

Expatriate employee is exempted from participating in the Indian EPF scheme provided such expatriate employee is participating in the social security scheme in his country of origin.

Where the concerned person is a member and has not rendered the prescribed eligible service on the date of exit or on attaining the 58 years of age, whichever is earlier, he shall be entitled to benefit as prescribed in the relevant SSA.

In case, employee belongs to a country with whom India does not have SSA, then the following is applicable:

It is mandatory to participate in Indian PF Scheme irrespective of the fact whether he is participating in his country of origin or not.

There is no specific provision as to when an expatriate employee can withdraw the fundin the amended scheme.

Implications on the Pension Scheme are:

Where the concerned person is a member and has not rendered the prescribed eligibleservice on the date of exit or on attaining the 58 years of age, whichever is earlier, heshall be entitled to withdrawal benefit, as may be available to the Indian employees inthat country. Thus, in such cases, principle of reciprocity will be followed.

The scheme is reasonably worded and fairly clear in those cases where an expatriate employee belongs to a country with which India has signed an SSA. But there is neither claritynor adequate provisions in those cases where an employee belongs to a country with whom Indiadoes not have SSA. Hence, it is necessary that the government immediately review the EPFnotifications to make them reasonable for all expatriate employees, whether they belong to SSAcountries or not. Further, the entire scheme should be so devised that expatriate employees should be able to either withdraw the contributions made by them or transfer the said contribution to their country of origin when they leave the service in India.

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