# The Social Security (Contributions) (Republic of India) Order 2026

S.I. 2026/274 · made 10 March 2026 · revised to 8 July 2026

This Order makes provision for the modification of the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 in order to give effect to the Agreement on Social Security relating to Social Security Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India (“the Agreement”).

Made under: Social Security Administration Act 1992 (Section 179)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-republic-of-india-order-2026/pdf/uksi_20260274_en.pdf

## Introductory text

Social Security
Made
10th March 2026 Coming into force in accordance with article 1
At the Court at Buckingham Palace, the 10th day of March 2026
Present,
The King’s Most Excellent Majesty in Council
This Order is made under the powers in section 179(1)(a) and (2) of the Social Security Administration Act 1992, which provide that, for the purpose of giving effect to agreements made with the governments of countries outside the United Kingdom providing for reciprocity in specified matters, His Majesty may by Order in Council make provision for modifying and adapting specified legislation in its application to cases affected by such agreements.
At New Delhi on 10th February 2026 an Agreement on Social Security relating to Social Security Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India (“the Agreement”) was signed on behalf of those Governments. This Agreement provides for reciprocal arrangements between the Governments in relation to the coordination of social security contributions.
Article 26 of the Agreement provides that the Agreement shall enter into force on the day after the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India have exchanged written notifications that they have complied with all statutory and constitutional requirements for the entry into force of this Agreement.
In order to give effect to the Agreement, therefore, His Majesty, in exercise of the powers conferred on Him by section 179(1)(a) and (2) of the Social Security Administration Act 1992 and of all other powers enabling Him to do so, is pleased, by and with the advice of His Privy Council, to order as follows:

## 1 Citation and commencement

This Order may be cited as the Social Security (Contributions) (Republic of India) Order 2026 and shall come into force on the day after the date on which both States exchange written notifications that they have complied with all statutory and constitutional requirements in accordance with Article 26 of the Agreement set out in the Schedule to this Order.

## 2 Modification of Acts

The following legislation is modified to such extent as may be required to give effect to the provisions contained in the Agreement set out in the Schedule to this Order—
(a) the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992 and Part 2 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 so far as those provisions relate to England, Wales and Scotland;
(b) Part 3 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 so far as those provisions relate to Northern Ireland.

## Signature

Richard Tilbrook Clerk of the Privy Council

## Explanatory note

(This note is not part of the Order)
This Order makes provision for the modification of the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 in order to give effect to the Agreement on Social Security relating to Social Security Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India (“the Agreement”).
The Agreement provides for reciprocal arrangements on the liability of employees and their employers for social security contributions.
The Agreement will enter into force in accordance with Article 26 on the day after the States exchange written notifications confirming that their statutory and constitutional procedures, including any necessary legislation, have been completed.
A Tax Information and Impact Note has not been prepared for this instrument as it is secondary legislation giving effect to a Treaty preventing the double payment of social security contributions.

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Source: https://www.legislation.gov.uk/uksi/2026/274 (the official version)
Page: https://openlegislation.uk/social-security-contributions-republic-of-india-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.