New Delhi, Aug. 24 -- Indian employees going abroad and foreign nationals working in India may be subject to provident fund rules that differ from those applicable to regular EPF members. EPFO classifies eligible employees as International Workers. There are separate rules governing contributions, withdrawals and pension benefits.

Under EPFO rules, an International Worker can broadly be defined as an Indian employee who has worked in or is going to work in a country with which India has a social security agreement (SSA). The category also includes a foreign national holding a non-Indian passport and working for an establishment in India covered by the EPF law.

Nepalese and Bhutanese nationals are treated as Indian workers under EPF rule...