A foreign hire landing in India has three clocks running at once: the visa, the FRRO registration and, since this summer, the provident fund rules for international workers. HR teams that treat these as separate workstreams tend to find the gaps in month two, when payroll runs and the first registration deadline has already passed.
The employment visa: what employers have to prove
India's employment visa is built for skilled professionals, not general labour. According to a Canadian Trade Commissioner Service summary of the Indian rules, the main conditions are:
- Annual gross salary above roughly US$25,000 (INR 1.625 million), with narrow exemptions such as language teachers and voluntary workers
- Employment with an Indian-registered entity, or a foreign company engaged in a project in India
- A highly skilled, qualified role that is non-routine, non-clerical and non-secretarial
- Application made from the candidate's country of origin or domicile
Validity depends on the role. IT and IT-enabled experts can receive up to three years or the assignment term, whichever is shorter. Other employment experts are limited to two years or the assignment term. Extensions are possible up to a total of five years from the original issue date, subject to filed income tax returns and clean conduct records. The summary carries conflicting update dates (2024 and 2025), so confirm thresholds against current Indian government guidance before you commit to an offer.
FRRO registration: the 14-day rule
Foreign nationals on a visa valid for more than 180 days must register with the Foreigners Regional Registration Office within 14 days of arrival. Visas of 180 days or less do not need registration. Registration brings a residential permit aligned with the visa validity, and address changes have to be reported.
Two practical points. First, the 14 days run from arrival, not from the employee's first day at the desk, so the registration appointment has to be booked before the flight. Second, the registration needs the employer paperwork to match the visa application. A job title or salary that differs between the two documents is the most common reason for delay.
EPF Scheme 2026: the payroll change
The EPF Scheme 2026 was notified at the end of June 2026 under the Code on Social Security. It keeps a dedicated framework for international workers, and existing international-worker members carry over from the 1952 scheme. Employers must maintain and report international-worker details electronically, including nationality, wages, contributions, membership status and exits.
The exemption route matters most for assignments. International workers who qualify as detached workers under a social security agreement between India and their home country, and who keep contributing at home, can claim exemption from Indian contributions. India has agreements with a number of countries, and commentary on the 2026 scheme notes the United Kingdom is now expressly covered. Coverage differs by country and by case, so the home-country certificate and the assignment terms need to line up before the first payroll.
Litigation is still unsettled. The Karnataka and Delhi High Courts have taken opposite positions on the earlier full-salary contribution rule for international workers, and the Supreme Court has not resolved it. Law firm commentary currently recommends continued compliance while preserving any restitution claims.
What this means for HR and mobility teams
Sequence the three clocks.
Visa approval, FRRO appointment and social security status should sit on one timeline with one owner, started before the offer is signed.
Decide the social security position before payroll.
Exemption evidence is easier to collect before the move than six months after it.
Check the employer of record question early.
A foreign company with no Indian entity cannot simply sponsor a visa. Employment through an Indian entity, or a compliant employer of record arrangement, is a structural decision rather than a paperwork one.
Keep one set of facts.
Salary, title and employer must read the same on the visa application, FRRO filing, employment contract and payroll.
Action steps
- Confirm the salary threshold and role eligibility before extending the offer
- Book the FRRO registration for the week of arrival
- Collect the home-country social security certificate, if one applies
- Brief payroll on international-worker reporting under the EPF Scheme 2026
- Calendar visa extension and renewal dates against the five-year ceiling
At xpath.global, Immigration, Tax and Employer of Record services run against the same employee case, so the visa, registration, social security position and payroll are coordinated by one team instead of four providers.
Employment visas, FRRO registration, social security positions and Employer of Record hiring in India — coordinated on one employee case.
Talk to our teamSources: Canadian Trade Commissioner Service, Employment visa for foreign employees in India (Dezan Shira and Associates summary); KPMG India, Flash News: New Social Security Schemes 2026 — July 2026; Lakshmikumaran and Sridharan, EPF Scheme 2026 and International Workers — 18 September 2026; Tribune India, Government brings international workers under EPF Scheme 2026 — 1 July 2026
