Single format · FV08-F9-3

Expatriate onboarding, tax and FEMA checklist

A single format from the Cross-border Employment, Expatriates, Secondments, Social Security and Foreign-parent ESOPs pack. Firm · employer file.

Length
2 pages
Blanks to fill
50
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Expatriate onboarding, tax and FEMA checklistFirm · employer file50 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Complete for each foreign national joining or seconded to the Indian entity, before the first payroll

Employee: [Employee's name] · Nationality: [Employee's nationality] · Home entity: [Home entity's name] · Arrival: [Date of arrival in India] · Expected end: [Expected end date of assignment]

#

Item

Status / reference

Owner

A. Structure

1

Model: local contract / secondment / dual contract — rationale recorded (GST, PE, TDS)

[____]

[____]

2

Secondment agreement or local contract signed with key clauses (control, risk, costs, tax, GST, social security)

[____]

[____]

3

Managerial appointment? Schedule V condition (e); s.196(4) approval (public company); s.197

[____ / N.A.]

[____]

B. Immigration and status

4

Employment visa (type, validity); FRRO registration where required

[____]

[____]

5

FEMA status noted (resident for employment); bank account opened; FCA abroad arrangement if salary paid abroad

[____]

[____]

6

Tax residential status projection for the tax year (NR / RNOR / resident); day-count tracker set up

[____]

[____]

7

Treaty position: home-country residence, TRC, employment article analysis

[____]

[____]

C. Payroll and tax

8

PAN obtained

[____]

[____]

1 more paragraphs and tables follow in the full format.

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