
The Delhi High Court has held that foreign nationals employed in India are mandatorily required to contribute to the Employees’ Provident Fund (EPF), irrespective of their nationality or employment terms.
The Bench observed that the Central Government is empowered to extend the EPF Scheme, 1952, to all employees, including expatriates, and that differentiating between Indian and foreign workers is constitutionally valid.
The Court rejected arguments invoking international social security agreements or bilateral treaties exempting foreign workers.
The Court further directed strict compliance and upheld all downstream measures, confirming that the EPF Act applies universally to every employee in India.
[SpiceJet v Union of India]
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