Benefits that international transfers acquire under the social security legislation of one country are “exportable” to the other country. Similarly, employers should receive a certificate of coverage in India with respect to Indian workers posted to Japan and/or receive applicable benefits from Japanese social security Workers from one country posted by their employers to the other country for short-term assignments may be exempt from social security contributions in the host country for a maximum period of five years. Benefits that international assignees acquire under their respective social security schemes may be paid on a lump sum basis under certain conditions. The main objective of the SSA is to ensure that workers employed from one country to another at the international level do not pay double taxes on social security. This can help reduce the cost of international operations from Japan to India and from India to Japan. These workers can now remain insured during working hours in the social security of their country of origin and apply for an exemption from the social security of the host country. In addition, this SSA promotes the principle of reciprocity with regard to the benefits incurred by workers posted to the other country by their employers. This should help workers who are trying to decide whether they agree to travel to Japan or India to make a positive decision in favour of posting, knowing that the social security contributions they pay in the country where they work are added to the contribution period in their home country in order to determine entitlement to benefits. The length of service of a worker in the host country shall be added, under certain conditions, for the purposes of the legal conditions laid down in the social security scheme applicable in the country of origin. Japanese and Indian employers sending workers to the other country should consult with their qualified tax, social security or global mobility specialists to find out that the India-Japan Social Security Agreement will enter into force on 1 October 2016. Accordingly, it is time for employers who have assigned employees between India and Japan to take steps to claim applicable benefits under the SSA. .