The International workers totalisation agreement finalized between India & Brazil w.e.f 01.01.2024 the circular published by the PF department.
| Country | Effective Date | Short term period |
| Federative Republic of Brazil | 01.01.2024 | 36 months |
In continuation to the circular published on the PF website (Source: http://www.epfindia.com), The agreement provides inter-alia for posting i.e. detachment for up to a period of 36 months for employees. Therefore, the implementation process involves the issuance of a “Certificate of Coverage”.
For employers with employees on short-term assignments in Brazil:
Apply for a “Certificate of Coverage” (COC): If you have employees on a short-term assignment in Brazil for up to 36 months, they may be exempt from Social Security contributions in Brazil by obtaining a COC from the Employees’ Provident Fund Organisation (EPFO). The URL to generate the online COC application is attached herewith – https://epfoportals.epfindia.gov.in/iwu/