India-U.K. DCC not applicable to Indians working in the U.K. before July 15

The India-U.K. Double Contributions Convention (DCC), allowing temporary Indian and British workers an exemption from paying social security contributions in their host countries for 60 months, is not retrospective, i.e., it will not apply to Indians already working in the U.K. and Britons working in India before July 15 2026.

The DCC came into effect on Wednesday (July 15, 2026) alongside the India-U.K. Comprehensive Economic and Trade Agreement (CETA). Normally, temporary foreign workers – called “detached workers” in the U.K. - are exempt from U.K. social security contributions known as National Insurance (NI) for the first 12 months. The India U.K. DCC has increased this exemption from 12 to 60 months for detached workers.

However, guidance issued by the U.K. clarifies that individuals already working in the U.K. immediately before Wednesday are not considered “detached workers” under the DCC and are hence subject to UK law on social security contributions.