Section 94(2) in Pension Fund Regulatory and Development Authority (Employees Service) Regulations, 2015
(2)Where the services of an employee of the Authority are placed at the disposal of a foreign employer, it shall be a condition of the deputation that the foreign employer shall, during the periods of such deputation, bear the entire cost of the services of the employee including the following, viz.,(a)Pay during joining time,(b)Travelling allowances payable to the employee to enable him to join his appointment under a foreign employer and to return to his appointment in the Authority on the termination of his deputation,(c)Leave earned during the period of deputation,(d)The foreign employer shall contribute towards employer's contribution in the National Pension System (NPS), an amount as may be determined by the Chairperson, sufficient to cover the Authority's liability towards monthly contribution for the period the employee is on deputation.In addition, the foreign employer may also be required to make a contribution towards any gratuity or other sum for which the employee may become eligible on his retirement, on such scale as may be fixed by the Chairperson.
