Notes on Individual Rules under the Japan-India Social Security Agreement

The Agreement covers the Indian pension systems, including the Employees' Pension Scheme (EPS) and the Employees' Provident Funds Scheme (EPF).
Please note that the EPF is not subject to the provisions related to totalization of coverage period, while it is subject to the provisions related to avoidance of dual coverage. This is because the EPF is a provident fund which pays lump-sum benefits to the members at the time of their retirement.

In case you work as an officer or member of a crew on board a sea-going vessel flying the flag of Japan or India and would otherwise be compulsorily covered by the pension systems of both countries, you will be covered only by the pension systems of the country of the flag. However, if you are employed in the other country, you will be covered only by the pension systems of the country in which your employer is located.

If you work as an employee on an aircraft in international traffic, you will be compulsorily covered only by the pension system of the country in which your employer is located.

If you need to continue to work as a detached worker in the receiving country for more than 5 years because of unforeseeable events, you can continuously be covered only by the pension system of the country of the sending country for up to three more years, if the pension institutions of both countries agree on such extension.
If you further continue to work in India for over 8 years and you cannot be covered by the Indian EPS system due to the fact that your income is over the limit for EPS coverage, you can continuously be covered by the Japanese system if the pension institutions of both countries agree on such extension.

The indian pension systems within the scope of the Agreement covers employees only. Therefore, self-employed workers are not subject to the Agreement.

The old-age pension of the EPS is payable when you have at least 10 years of coverage under the EPS. When your EPS coverage period is less than 10 years, you can totalize your Japanese coverage period, insofar as the coverage period in India and Japan do not overlap, in order to meet the qualification requirement (minimum coverage period) for the pension.
If your totalized period is still less than 10 years, the withdrawal benefit of EPS, which is calculated with a specified multiplying rate is payable.

If you do not have enough coverage periods under Japanese pension systems, i.e., the Employees' Pension Insurance or the National Pension, to qualify for Japanese benefits, you can totalize your EPS coverage period to meet the qualification requirement (minimum coverage period) for the benefits. Please note, however, when you received the withdrawal benefit of EPS (see 6.above), you cannot totalize your EPS coverage period which has already been utilized to pay out as a benefit.
In addition, the EPF is not subject to the totalization for pension benefits; the EPF is a system to pay lump-sum benefits at the time of retirement.

If you reside in Japan, you can choose to receive Indian benefits through your bank account either in Japan or in India.

Before the entry into force of the Agreement, retirement / resignation from a company at the age of at least 58 years was required in order to withdraw the full amount under your EPF account. However, after the entry into force of the Agreement, you can claim for withdrawal of the full amount of EPF at the time of your retirement / resignation from your company in India, regardless of your age. You can file the application at a Branch Office of the Japan Pension Service (JPS), as you can file the claim for EPS benefits.

The pensionable age of old-age pension of EPS is age 58. If you apply for your benefits after that age, e.g., at age 60, your benefits will be paid retroactively starting from age 58.

The claim forms for EPS or EPF request you to affix Indian one-rupee revenue stamp. You may need to ask someone in India, e.g., at your old workplace, to help you get them.
You may file your claim without the revenue stamp and submit to a Branch Office of the JPS. In this case, however, the Indian pension institutions may contact you directly after they receive your claim through the JPS, if necessary.

If you are an employee who has started working in India prior to the date of entry into force of the Agreement and on that date you are such "temporarily detached worker", you are continuously covered only by the Japanese pension system, it is necessary for your employer in India to take a procedure to end the Indian coverage at Indian pension institution (EPFO) office. In this case, you or your employer in India will present your "Certificate of Coverage" to an EPFO, when required.
When you are an employee considered as "detached worker" under the Agreement, you will be exempted from coverage of the Indian pension system as from the date of entry into force of the Agreement. With respect to the detailed procedure to the end the Indian coverage or to the cases of overpayment of the contributions, which are related to their domestic administrative procedures, please consult with an EPFO office.

If you receive Japanese pension benefits in India, your Japanese benefits are subject to income tax in India and exempt from Japanese income tax.
To be exempt from Japanese income tax under this rule, you must submit two completed "Application form for Income Tax Convention (Form 9)" to the Headquarters of Japan Pension Service. You can download the form from the Japanese National Tax Agency website.（外部リンク）