Guidance

Guidance on Social Security abroad: NI38

Updated 27 March 2024

Introduction

If you’re employed abroad you may have to pay National Insurance contributions in the UK.

You can also choose to pay them, to help you qualify for:

• benefits when you return to the UK
• State Pension or a Bereavement Support Payment, in the UK or abroad

If you’re going abroad, this guidance will help you decide if you should pay National Insurance contributions to the UK National Insurance scheme. It also gives details about:

• getting benefits abroad
• the classes of National Insurance contributions, and how paying them affects your entitlement to social security benefits
• where to get more information on healthcare cover

The guidance is based on the law as it stands, at the date of publication. Any changes to the law may affect the information contained here.

You may have to pay National Insurance contributions

EU countries, Iceland, Liechtenstein, Norway or Switzerland

The UK left the EU on 31 January 2020, but agreed to maintain social security co-ordination. If you’re going to an EU country, Iceland, Liechtenstein, Norway or Switzerland, where you pay social security contributions will depend upon:

• when you left the UK
• your circumstances at that time
• the country you are working in

Read about National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway or Switzerland.

Social security agreements

The UK has different types of social security agreements (also known as a reciprocal agreements). Some cover multiple countries. Others cover mainly one country.

If you’re going abroad to any of the countries that have a social security agreement with the UK, you can find more information about National Insurance if you work abroad.

Check which UK benefits you might be able to get if you’re going or living abroad.

Mariners, aircraft crew and armed forces

Different arrangements apply if you’re a:

• mariner
• member of the crew of a civil aircraft
• member of the armed forces serving abroad
• member of a service family living abroad

For more information, contact:

PT Operations North East England
HMRC
BX9 1AN
United Kingdom

EU and social security agreement countries

The EU countries

The EU countries are:

• Austria
• Belgium
• Bulgaria
• Croatia
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden

Note about the EU countries

The UK also has a social security agreement with Ireland, which can be considered in certain circumstances.

Countries which the UK has social security agreements with

The countries which the UK has social security agreements with are:

• Barbados
• Bermuda
• Canada
• Chile
• Gibraltar
• Iceland
• Ireland
• Isle of Man
• Israel
• Jamaica
• Japan
• Jersey and Guernsey
• Liechtenstein
• Mauritius
• New Zealand
• Norway
• Philippines
• Republic of Korea
• Republics of former Yugoslavia
• Switzerland
• Turkey
• USA

Notes about the countries which the UK has social security agreements with

Chile, Japan and the Republic of Korea

The Double Contributions Conventions for Chile, Japan and the Republic of Korea only cover social security contribution liability. They do not include benefits.

Ireland

Although Ireland is an EU country, the UK also has a social security agreement with Ireland, which can be used in certain circumstances.

Iceland, Liechtenstein, Norway and Switzerland

The UK has agreements with these countries, which apply to certain categories of workers. Read about National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway, or Switzerland.

The Republics of former Yugoslavia

This only applies to the Republics of:

• Bosnia-Herzegovina
• North Macedonia
• Serbia
• Montenegro
• Kosovo

National Insurance contributions

Summary of National Insurance contributions classes and UK Benefits

There are six classes of National Insurance contributions. National Insurance contributions help to pay for some social security benefits, including State Pension.

The class you pay in the UK depends on whether you’re employed, self-employed or can pay voluntary National Insurance contributions.

Class 1

You must pay Class 1 National Insurance contributions if you work for an employer and your earnings are at, or above, the primary threshold (sometimes referred to as the earnings threshold).

The amount you pay depends on what you earn (up to the maximum National Insurance contributions an employee can pay).

Your National Insurance contributions are deducted from your wages. Your employer also has to pay National Insurance contributions for all employees who earn at, or above, the primary threshold.

Class 1A

Class 1A National Insurance contributions are paid only by employers who provide employees with certain benefits in kind for private use. Examples of these benefits might be cars and fuel.

Class 1B

Class 1B National Insurance contributions are paid only by employers who enter into a Pay as You Earn (PAYE) Settlement Agreement with HMRC for tax.

Class 2

With certain exceptions, Class 2 National Insurance contributions have to be paid for each week in which you’re both:

• self-employed
• have relevant profits at or above the small profits threshold

You pay the same amount however much you earn. In the UK, most Class 2 National Insurance contributions from self-employment are collected through Self Assessment, together with tax and Class 4 National Insurance contributions.

You may be able to pay Class 2 National Insurance contributions voluntarily for periods of employment or self-employment abroad, as long as you meet the relevant conditions. Read the section ‘Paying voluntary National Insurance contributions while you’re abroad’ for more information.

Class 3

Class 3 National Insurance contributions are voluntary contributions. They can be paid if you want to protect your right to State Pension and you’re not liable to pay Class 1 or Class 2 National Insurance contributions.

You pay them monthly, quarterly or as a one-off payment. Although the payment of Class 3 National Insurance contributions is voluntary, we cannot automatically refund them to you at a later date.

Class 4

Class 4 National Insurance contributions are for self-employed people whose net profits are over a certain amount. These are normally paid by self-employed people in addition to Class 2 National Insurance contributions. They are collected through Self Assessment, together with Class 2 National Insurance contributions and Income Tax. They do not count towards benefits.

How much you pay

The amounts charged normally change at the beginning of each tax year (6 April). Read about National Insurance rates and categories.

The class of National Insurance contributions you pay affects the benefits you can get. The following table shows which National Insurance contributions count for which benefit.

How benefits are affected by the class of National Insurance contributions

Benefit	Class 1	Class 2	Class 3
Contribution-based Jobseeker’s Allowance	Yes	No	No
Contributory Employment and Support Allowance	Yes	Yes	No
Bereavement Support Payment (from 6 April 2017)	Yes	Yes	No
Basic State Pension	Yes	Yes	Yes
Additional State Pension	Yes	No	No
New State Pension (if you reached State Pension age on or after 6 April 2016)	Yes	Yes	Yes

Read more information about National Insurance.

Other benefits are non-contributory. This means that you do not have to pay National Insurance contributions to get them, but you must meet the conditions that apply. For more information, read the section ‘Social security benefits that do not depend on National Insurance contributions’.

Some payments are based on your employment and earnings. These are:

• Statutory Maternity Pay
• Maternity Allowance
• Statutory Sick Pay
• Statutory Paternity Pay
• Statutory Shared Parental Pay
• Statutory Adoption Pay
• Statutory Parental Bereavement Pay

You have to meet the conditions that apply. Read the section ‘Social security benefits that do not depend on National Insurance contributions’ and ‘Payments based on employment and earnings’ for more information.

If you and your employer are liable to pay National Insurance contributions on your earnings whilst you’re working abroad, you may be able to get the following benefits from your employer:

• Statutory Maternity Pay
• Statutory Sick Pay
• Statutory Paternity Pay
• Statutory Parental Bereavement Pay with Statutory Adoption Pay

Benefits for widows, widowers and, from December 2005, surviving civil partners, are dependent on the Class 1, 2 or 3 National Insurance contributions paid by your late spouse or late civil partner.

Before April 2016, a married woman’s basic State Pension can also be based partly or wholly on their husband’s National Insurance record, if this increases the value of their entitlement.

From 6 April 2010, a married man’s or civil partner’s basic State Pension can be based partly or wholly on the National Insurance record of their wife or civil partner if:

• they have both reached State Pension age
• their wife or civil partner was born on or after 6 April 1950 and is entitled to basic State Pension

You may be able to claim benefits based on your former spouse or civil partner’s National Insurance contributions, if you have:

• been divorced or had your civil partnership dissolved
• not married again or formed a new civil partnership

You will not be able to claim benefits if you reach State Pension age on or after 6 April 2016. Read the section ‘Additional information’.

If you’re employed abroad

When you must pay Class 1 National Insurance contributions

When you’re employed abroad, you must pay Class 1 National Insurance contributions for the first 52 weeks you’re there, if you meet the following conditions:

• your employer has a place of business in the UK
• you’re ordinarily resident in the UK (read the ‘Ordinarily resident’ section for more information)
• you were resident in the UK immediately before starting the employment abroad
• you’re not covered by any social security agreement between the UK and other countries

Read about National Insurance if you work abroad.

Ordinarily resident

You’re ordinarily resident in a particular country if you:

• normally live there, apart from temporary or occasional absences
• have a settled and regular mode of life there

When you tell us your ordinarily resident status, you must base this on your circumstances at the time you left the UK. This is important, as it will help you to work out your correct National Insurance insurability position for your period abroad.

Being ordinarily resident in the UK for National Insurance purposes is different to being resident in the UK for Income Tax purposes. It does not follow that if you’re:

• non-resident in the UK for Income Tax purposes, that you’ll also be not ordinarily resident in the UK for National Insurance purposes
• ordinarily resident in the UK for National Insurance purposes, that you’ll also be resident in the UK for Income Tax purposes

You may be ordinarily resident in:

• a place from which you’re temporarily absent
• 2 places at once, in some circumstances

When you go abroad, there are a number of factors we consider in deciding if you’re ordinarily resident in the UK. The table ‘Check if you’re considered to be ordinarily resident in the UK’ will give you more information on these factors.

An HMRC international caseworker will consider the circumstances of individual cases. If you’re not sure if you’re ordinarily resident, contact us at the address shown in the section ‘Useful addresses’, giving us as much information as possible.

Class 1 National Insurance contributions are payable by you and your employer just as if you were employed in the UK. The rates are the same. Your employer will deduct your contribution from your salary and pay it to HMRC on your behalf.

Your employer might not pay the employer’s share of the Class 1 National Insurance contributions, if they are an:

• overseas government
• international organisation such as the United Nations High Commissioner for Refugees

This is because of their legal position in the UK.

If this is the case, you become liable to pay your own Class 1 National Insurance contributions.

If you do not pay these Class 1 National Insurance contributions for the first 52 weeks of your employment abroad, you cannot pay Class 2 or Class 3 National Insurance contributions instead.

This means there will be a gap in your National Insurance record, which could affect your entitlement to some benefits. The table ‘How benefits are affected by the class of National Insurance contributions’ has more information on this.

Paying Class 1 National Insurance contributions during your first 52 weeks abroad can:

• protect your entitlement to State Pension and Bereavement Support Payment (or bereavement benefits before 6 April 2017)
• help you to satisfy the conditions for contribution-based Jobseeker’s Allowance, contributory Employment and Support Allowance, or Maternity Allowance on your return to the UK

If you’re in doubt about the status of your employer, or need information on how to pay your share of Class 1 National Insurance contributions, write to:

PT Operations North East England
HMRC
BX9 1AN
United Kingdom

After the first 52 weeks, you can pay either Class 2 or Class 3 National Insurance contributions on a voluntary basis to protect your entitlement to some benefits. The table ‘How benefits are affected by the class of National Insurance contributions’ has more information on this.

Although these benefits are payable anywhere abroad, they’re not normally increased when pension rates go up in the UK.

Check if you’re considered to be ordinarily resident in the UK

Factor	Whether you’re ordinarily resident
You return to the UK from time to time during the period of employment abroad.	Ordinarily resident in the UK. The more frequent and longer the returns, the stronger the indication that you’re ordinarily resident in the UK.
Visits to your family who have remained at your home in the UK, or holidays spent at your home in the UK.	Ordinarily resident in the UK.
Visits in connection with the overseas work, for example for briefing or training or to make a report.	Not a strong indication that you’re ordinarily resident in the UK.
Your partner or children are with you during your overseas employment.	Not ordinarily resident in the UK, especially if you do not retain a home in the UK or only make occasional visits to the UK.
You maintain a home in the UK during your absence.	Ordinarily resident in the UK.
Your home in the UK is available for your use on your return.	Ordinarily resident in the UK, but if your house has been rented on a long let, this is not a strong indication of being ordinarily resident.
You’ve lived in the UK for a substantial period.	The longer the period, the stronger the indication that you’re ordinarily resident in the UK despite the period of employment abroad.
You’ll return to the UK at the end of your employment abroad.	The earlier the return, the stronger the indication that you’re ordinarily resident in the UK.

Paying voluntary National Insurance contributions while you’re abroad

Class 2 National Insurance contributions

You may be able to pay Class 2 National Insurance contributions to help you qualify for contributory Employment and Support Allowance when you get back to the UK, as well as State Pension, Maternity Allowance and Bereavement Support Payment.

You can pay Class 2 National Insurance contributions if you’re employed or self-employed abroad if:

1. Immediately before going abroad, you were ordinarily an employed or self-employed earner in the UK.

2. You also satisfy either of the following conditions:
   

(a) You’ve lived in the UK for a continuous 3-year period at any time before the period for which National Insurance contributions are to be paid

(b) Before going abroad, you paid any of the following National Insurance:

• from April 1975 to give 3 qualifying years
• from April 1975 to give 2 qualifying years and paid 52 National Insurance contributions (of any Class) before 6 April 1975
• from April 1975 to give 1 qualifying year and paid 104 National Insurance contributions (of any Class) before 6 April 1975
• 156 National Insurance contributions (of any Class) before 6 April 1975

We’ll check this when you ask to pay Class 2 National Insurance contributions.

If you lived or worked in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey, time spent there may help you to meet condition 2(a) or 2(b).

You cannot pay Class 2 National Insurance contributions for any period during which you’re liable to pay Class 1 National Insurance contributions.

HMRC error

Between 17 November 2017 and 8 April 2019, HMRC guidance was incorrect. The content in this guidance indicated that conditions 1, 2(a) and 2(b) all had to be satisfied to pay voluntary Class 2 National Insurance contributions. However, you only need to satisfy conditions 1 and 2(a) or 1 and 2(b).

You may be able to pay at the original rates if, between these dates, either:

• your application to pay was refused
• you relied on the incorrect guidance and did not apply, because you had not satisfied both conditions 2(a) and 2(b)

To pay at the original rates, read this guidance and apply to pay voluntary National Insurance contributions when abroad (CF83).

You should explain:

• your situation at the time
• why your application was refused, or why you did not apply at the time

You cannot pay Class 2 National Insurance contributions for any period during which you’re liable to pay Class 1 National Insurance contributions.

You can apply to pay voluntary Class 2 National Insurance contributions when abroad (CF83).

You should include details of:

• your employments
• self-employments
• periods of registered unemployment during the past 3 years

You also need to tell us either the date you:

• gave up work
• will give up work before going abroad

Tell us when you intend to start, or have started work abroad. If possible, supply documentary evidence to support your employment position abroad.

If you’re liable for Class 1 National Insurance contributions, do not apply to pay Class 2 National Insurance contributions until your liability for Class 1 National Insurance contributions has ended.

Paying voluntary Class 2 National Insurance contributions will not give you cover for healthcare abroad, in any circumstances.

Class 3 National Insurance contributions

You can pay voluntary Class 3 National Insurance contributions to protect:

• your right to State Pension
• your spouse’s or surviving civil partner’s right to bereavement benefits

Class 3 National Insurance contributions do not count towards Bereavement Support Payment entitlement. Although these benefits are payable anywhere abroad, they’re not normally increased when pension rates go up in the UK.

They also do not count towards contributory Employment and Support Allowance or Maternity Allowance.

You can pay Class 3 National Insurance contributions whether you’re working abroad or not, but not for the period you’re liable to pay Class 1 National Insurance contributions.

You can pay Class 3 National Insurance contributions abroad if you meet any of these conditions:

1. You’ve paid Class 1 National Insurance contributions for the first 52 weeks of your employment abroad.
2. You’ve lived in the UK for a continuous 3-year period, at any time before the period for which National Insurance contributions are to be paid.
3. Before going abroad, you paid any of the following National Insurance:

• from April 1975 to give 3 qualifying years
• from April 1975 to give 2 qualifying years and paid 52 National Insurance contributions (of any Class) before 6 April 1975
• from April 1975 to give 1 qualifying year and paid 104 National Insurance contributions (of any Class) before 6 April 1975, or
  
• 156 National Insurance contributions (of any Class) before 6 April 1975

We’ll check this when you ask to pay Class 3 National Insurance contributions.

If you’ve lived or worked in an EU country, or in Iceland, Liechtenstein, Norway, Switzerland or Turkey, your time spent there may help you to meet condition 2 or 3.

HMRC error

Between 17 November 2017 and 8 April 2019, HMRC guidance was incorrect. The content in this guidance indicated that conditions 2 and 3 both had to be satisfied to pay voluntary Class 3 National Insurance contributions. However, you only need to satisfy condition 1, 2 or 3.

You may be able to pay at the original rates if, between these dates, either:

• your application to pay was refused
• you relied on the incorrect guidance and did not apply, because you had not satisfied both conditions 2 and 3

To pay at the original rates, read this guidance and apply to pay voluntary National Insurance contributions when abroad (CF83).

You should explain:

• your situation at the time
• why your application was refused, or why you did not apply at the time

You can apply to pay voluntary Class 3 National Insurance contributions when abroad (CF83).

If you’re liable for Class 1 National Insurance contributions, do not apply to pay voluntary Class 3 National Insurance contributions until your liability for Class 1 National Insurance contributions has ended.

Paying voluntary Class 3 National Insurance contributions will not give you cover for healthcare abroad, in any circumstances.

Deciding whether to pay voluntary National Insurance contributions

You can generally choose to pay Class 2 or Class 3 National Insurance contributions when abroad if you want to protect your entitlement to some social security benefits.

There are some points to bear in mind when deciding what National Insurance contributions you want to pay.

For entitlement to benefits you must pay 52 weeks of voluntary National Insurance contributions for every tax year you choose to pay. Paying less will not give you a qualifying year.

If you’ve paid Class 1 National Insurance contributions, or received credits for any part of a tax year, the number of Class 2 or Class 3 National Insurance contributions you may need to pay can only be calculated after both:

• the end of that tax year
• the Class 1 National Insurance contributions or credits have been recorded on your National Insurance account

You can ask for a statement of your National Insurance contributions for the year you left the UK (read the section on ‘How to get an estimate of State Pension’).

If you’re entitled to pay both Class 2 and Class 3 National Insurance contributions, you can change from one to the other when you apply to pay voluntary National Insurance contributions when abroad (CF83). You cannot change from Class 3 to Class 2 National Insurance contributions if you’re not working or self-employed.

Class 2 National Insurance contributions can help you satisfy the conditions to qualify for contributory Employment and Support Allowance when you return to the UK. They’ll also help protect your entitlement to State Pension, Bereavement Support Payment or bereavement benefits (before 6 April 2017). These can be paid anywhere abroad.

State Pension changed from April 2016. Read about how your State Pension is calculated.

Time limits for paying voluntary Class 2 and Class 3 National Insurance contributions

Class 2 National Insurance contributions should be paid by the due date of 31 January after the end of the tax year they cover. Class 3 National Insurance contributions should be paid by the due date, which is within 42 days of the end of the tax year they cover. Late payment may affect your right to benefits.

We cannot normally accept the payment of Class 2 or Class 3 National Insurance contributions after the end of the sixth tax year after the tax year in which they were due.

For example, you have until 5 April 2026 to pay Class 2 and Class 3 National Insurance contributions for the tax year 2019 to 2020.

Extended Time Limit for paying voluntary Class 2 and Class 3 National Insurance contributions for the tax years 6 April 2016 to 5 April 2018

The deadline has been extended to 5 April 2025 to pay voluntary Class 2 and Class 3 National Insurance contributions for the tax years 6 April 2016 to 5 April 2018.

You’ll pay the rates for the 2022 to 2023 tax year.

Paying higher rates of voluntary Class 2 and Class 3 National Insurance contributions

If you’re paying Class 2 National Insurance contributions for the previous tax year or Class 3 National Insurance contributions for the previous 2 tax years, you will pay at the original rate for those tax years. If you pay later than this, you may have to pay at a higher rate.

When you might have to pay higher rates of voluntary Class 2 and Class 3 National Insurance contributions

If you do not pay Class 2 National Insurance contributions for the tax year 2023 to 2024 by 5 April 2025, the amount you have to pay may increase. The later you pay, the more you might have to pay.

If you do not pay Class 3 National Insurance contributions for the tax year 2023 to 2024 by 5 April 2026, the amount you have to pay may increase. The later you pay, the more you might have to pay.

Extension to the 2022 to 2023 rates

You have until 5 April 2025 to pay voluntary Class 2 and Class 3 National Insurance contributions for the tax years 6 April 2016 to 5 April 2023, at the rates that applied to these years in tax year 2022 to 2023.

Special provisions

As part of transitional arrangements introduced alongside the new State Pension, the government has extended the time limit for paying voluntary Class 2 and 3 National Insurance contributions for the tax years from 6 April 2006 to 5 April 2016. This applies if you’re either:

• a man born on or after 6 April 1951
• a woman born on or after 6 April 1953

You have until 5 April 2025 to pay Class 2 and 3 voluntary National Insurance contributions for these tax years. You’ll pay the rates for the 2022 to 2023 tax year.

Check how much you pay

The rates for UK National Insurance contributions are the same whether you live in the UK or abroad. Read about National Insurance rates and categories.

How to pay voluntary National Insurance contributions abroad

Direct Debit

You can choose how to pay Class 2 or Class 3 National Insurance contributions.

You can pay by Direct Debit directly from your UK or Channel Islands bank or building society account.

The Direct Debit arrangement normally begins after we receive a request from you to pay by Direct Debit. It continues until you tell your bank or building society to cancel it. We will not collect National Insurance contributions for any weeks beyond State Pension age. If you cancel your Direct Debit, remember that we collect your National Insurance contributions in arrears.

If the National Insurance contributions rate changes (which usually happens every April) the new amount will be debited from your account. We will tell you of the change in the amount that we collect.

If you want to pay by Direct Debit, select this option when you apply to pay voluntary National Insurance contributions when abroad (CF83),

For Class 2 National Insurance contributions, we will collect monthly payments, 4 months in arrears. Each payment will cover either 4 or 5 weeks, depending on the number of Sundays in the month for which the payment is due.

For Class 2 National Insurance contributions, 6-monthly payments will cover 26 or 27 weeks depending on the number of Sundays in the 6-month period for which the payment is due. We will collect these contributions in January and July each year.

For Class 3 National Insurance contributions, we will collect payments monthly in arrears. Each payment will cover either 4 or 5 weeks, depending on the number of Sundays in the month for which the payment is due.

We will collect all payments on or up to 3 working days after the second Friday of each month, except when bank holidays cause a change in this arrangement. Make sure you have funds in your bank or building society account to cover the amount that we collect.

The Direct Debit guarantee

This guarantee is offered by all banks and building societies that accept instructions to pay Direct Debits.

If there are any changes to the amount, date or frequency of your Direct Debit, we will notify you 10 working days in advance of your account being debited, or as otherwise agreed. If you ask us to collect a payment, we’ll give you confirmation of the amount and date when you make the request.

If HMRC, or your bank or building society make an error in the payment of your Direct Debit, you are entitled to a full and immediate refund of the amount paid from your bank or building society.

If you receive a refund you’re not entitled to, you must pay it back when we ask you to.

You can cancel a Direct Debit at any time by contacting your bank or building society. You may need to provide written confirmation. You should also notify us.

Annual payment

Annual payment allows you to pay National Insurance contributions for a complete tax year, once a year in arrears, direct to HMRC. If you want to pay by annual payment, select this option when you apply to pay voluntary National Insurance contributions when abroad (CF83).

We’ll tell you each year:

• how much you should pay
• when payment is due

You can pay direct or through your bank or building society.

Payments by an agent

You can get someone to pay your National Insurance contributions for you. If you want to do this, select this option when you apply to pay voluntary National Insurance contributions when abroad (CF83) and give your agent’s name and address.

Your agent can pay your National Insurance contributions by either:

• Direct Debit from a UK bank account
• annual payment

Ask your agent to wait until they receive a letter from PT Operations, HMRC international caseworker before paying your National Insurance contributions.

Payment of arrears

If you want to have any arrears of Class 2 or Class 3 National Insurance contributions for the current tax year deducted by Direct Debit, select this option when you apply to pay voluntary National Insurance contributions when abroad (CF83).

If you want to pay the arrears for the current tax year by cheque, select this option when you apply to pay voluntary National Insurance contributions when abroad (CF83).

Volunteer development workers

If you’re sent to work abroad in a developing country by a registered charity, you may be able to choose to pay the special volunteer development worker’s Class 2 National Insurance contributions.

These National Insurance contributions may help you satisfy the conditions for:

• contribution-based Jobseeker’s Allowance
• contributory Employment and Support Allowance
• Maternity Allowance

They may also give you cover for industrial injury or disablement suffered during your employment abroad, when you return to the UK.

You can pay volunteer development workers Class 2 National Insurance contributions if:

• your recruiting organisation is not liable to pay Class 1 National Insurance contributions on your earnings (applies only during the first 52 weeks of your employment overseas)
• you’re ordinarily resident in the UK (read the section ‘Ordinarily resident’)
• your recruiting organisation is approved for these purposes by HMRC Executive Committee
• the country where you’re working is recognised as a developing country by HMRC Executive Committee

The organisation that recruited you will know whether the last 2 conditions are satisfied.

How to pay volunteer development workers Class 2 National Insurance contributions abroad

Complete application form CF83 and send it to your recruiting organisation. They will act as your agent in paying your National Insurance contributions.

If you’re paying Class 2 or Class 3 National Insurance contributions before going abroad

You must tell HMRC if you’re going to stop paying Class 2 or Class 3 National Insurance contributions when you go abroad. For:

• Class 2 you can tell us online at stop being self-employed or if you’re unable to use the online service, you can write to the same address as Class 3
• Class 3, write to:

PT Operations North East England
HMRC
BX9 1AN
United Kingdom

If appropriate, tell us:

• when your self-employment ended
• the date you’re going abroad
• your overseas address

You can apply to pay Class 2 or Class 3 National Insurance contributions while you’re abroad,

Other ways of covering your National Insurance record

Credits

Whilst in the UK you may be able to get credits instead of having to pay National Insurance contributions if you’re:

• unemployed or unable to work because of illness or disability for full weeks (a week for these purposes means Sunday to Saturday), read the section ‘Being unemployed or unable to work’
• entitled to Maternity Allowance or Carer’s Allowance — or if not getting Carer’s Allowance, caring for one or more disabled person for at least 20 hours per week
• entitled to Child Benefit for a child under 12
• a registered foster carer
• caring for a child that you’re related to, for example, a grandchild
• entitled to Statutory Sick Pay, Statutory Maternity Pay, Statutory Shared Parental Pay, with Statutory Adoption Pay and Statutory Parental Bereavement Pay
• taking a course of approved training
• receiving Working Tax Credit
• required to attend jury service and did not have earnings at, or exceeding, the lower earnings limit for employed earners employment
• receiving a compensatory payment such as a payment in lieu of notice, or a payment in lieu of remuneration
• a person who served a prison sentence for a conviction which has been quashed
• married to, or in a civil partnership with, a member of HM Forces and you are accompanying them on overseas assignment

Being unemployed or unable to work

You’ll normally have to attend an interview every 2 weeks at your nearest Jobcentre Plus office (Social Security or Jobs and Benefits Office in Northern Ireland) to get the credits.

You can also send in sick notes (also known as medical certificates and fit notes) to your nearest Jobcentre to get the credits.

In Northern Ireland you should send sick notes to:

Incapacity Benefits Branch
Castle Court
Royal Avenue
Belfast
BT1 1SB

Read about National Insurance credits.

If you continue to get UK Child Benefit while living in the EU, Iceland, Liechtenstein, Norway or Switzerland, you may be able to get credits.

If you receive the equivalent of Child Benefit from your place of residence in the EU, Iceland, Liechtenstein, Norway, or Switzerland, you should check if they can give you pension protection while you’re not working.

If you get contributory Employment and Support Allowance, Incapacity Benefit or Carer’s Allowance from the UK, you are awarded a Class 1 credit for the period you are getting the benefit. This applies while you’re living in:

• the EU
• Iceland
• Liechtenstein
• Norway
• Switzerland

Home Responsibilities Protection

If your opportunity to work is limited because you were looking after a child (including as a registered foster carer) or a sick or disabled person, Home Responsibilities Protection was available between April 1978 and April 2010. It could make it easier to get a basic State Pension.

Use form CF411 to apply for National Insurance Home Responsibilities Protection.

Home Responsibilities Protection was available if you were abroad, and you continued to be entitled to UK Child Benefit.

From 6 April 2010 Home Responsibilities Protection was replaced by a weekly National Insurance contributions credit. This applies if you’re:

• getting Child Benefit for a child under 12
• a foster carer
• caring for at least 20 hours a week, for any sick or severely disabled persons

You might be able to get Home Responsibilities Protection if you received Child Benefit for a child under 16, while living in:

• the EU
• Iceland
• Liechtenstein
• Norway
• Switzerland

However, if you get the equivalent of Child Benefit from your place of residence in the EU, Iceland, Liechtenstein, Norway, or Switzerland, you should see if they can give you pension protection while you’re not working.

Additional information

If you’re married, or in a civil partnership, and you reach State Pension age before 6 April 2016, you may be able to use your spouse’s or civil partner’s National Insurance record to increase your basic State Pension.

If you reach State Pension age on or after 6 April 2016, you’ll not be able to increase your State Pension using your spouse’s or civil partner’s National Insurance record.

You can check if you can use your partner’s National Insurance record to increase your State Pension.

If you are a married women, or a widow, you may pay reduced rate National Insurance contributions if you’ve made a married woman’s reduced rate election. This means that you chose to either:

• pay Class 1 National Insurance contributions at a reduced rate
• not to pay Class 2 National Insurance contributions if self-employed

While that election is in force, you cannot:

• pay Class 3 National Insurance contributions
• claim credits (unless you’re a widow)
• get Home Responsibilities Protection
• claim the benefits listed in the section ‘How much you pay’

This election ends if you get divorced or stop being a qualifying widow. It will also lapse automatically if you are not earning enough to pay National Insurance contributions, and are not self-employed for 2 complete tax years.

You can also choose to revoke a married woman’s election. The same rules apply abroad as in the UK. Check what rules apply for reduced rate National Insurance for married women.

Social security benefits that depend on your National Insurance contributions

There are several rules governing social security benefits. Check which UK benefits you might be able to get if you’re going or living abroad.

Check what National Insurance contributions you need

To qualify for most of the benefits mentioned in this section, you need to have enough National Insurance contributions on your record for the relevant tax years.

The relevant tax years are normally the last 2 complete tax years before the benefit year in which you claim benefit. A benefit year roughly corresponds to a calendar year. For example, if you claim benefit in October 2022, the relevant tax years would be 2019 to 2020 (6 April 2019 to 5 April 2020) and 2020 to 2021 (6 April 2020 to 5 April 2021).

The relevant tax years for basic State Pension and bereavement benefits are different. You must have paid at least 25 weeks of National Insurance contributions for your spouse or partner to receive the Bereavement Support Payment.

Because Class 1 National Insurance contributions are based on earnings, you cannot just count the number of weeks you’ve paid.

National Insurance contributions conditions are based on the number of weeks of contributions you would need to pay if your weekly earnings were at, or above, the lower earnings limit during the tax year.

If your earnings are normally above the lower earnings limit, you’ll need to have paid fewer weeks of National Insurance contributions to have reached the right amount.

For the following benefits, we detail the amounts and type of National Insurance contributions you need to have paid. This should help you decide if you need to pay voluntary National Insurance contributions while you’re away. We also give details about getting benefits abroad and the rules when you return to the UK.

Contribution-based Jobseeker’s Allowance

For more information on receiving contribution-based Jobseeker’s Allowance abroad:

• ask at your nearest Jobcentre Plus office (in Northern Ireland, your nearest Social Security or Jobs and Benefits Office)
• check which UK benefits you might be able to get if you’re going or living abroad

Contributory Employment and Support Allowance

Contributory Employment and Support Allowance is a social security benefit for people who have an illness or disability. If you get contributory Employment and Support Allowance and are planning to go abroad, you must contact Jobcentre Plus immediately, to check if your benefit is affected.

Check which UK benefits you might be able to get if you’re going or living abroad.

Maternity Allowance

Maternity Allowance is mainly based on your employment and earnings (read the section on ‘Statutory Maternity Pay and Maternity Allowance’).

If you move abroad to work before you reach State Pension age, you might not gain qualifying years towards your State Pension for those years. However, this depends on your particular circumstances (for example, whether it’s a UK company you work for, or a foreign company).

Check which UK benefits you might be able to get if you’re going or living abroad.

State Pension

Read about the State Pension if you retire abroad.

If you’ve just come to the UK, or are returning to the UK after a period abroad, the rules for some benefits are different. This applies even if you’re a UK national.

If you plan to live abroad when you retire, the pension you get from an occupational scheme will increase each year, in line with the scheme rules and current legislation.

How to get an estimate of State Pension

You can check your State Pension forecast. This will give you an estimate of how much State Pension you may get when you reach your State Pension age. This could help you to decide whether you’re saving enough money to cover your retirement.

There are 3 ways in which you can get a State Pension forecast. You can:

• use the check your State Pension forecast online service
• contact the Future Pension Centre
• fill in application form BR19

If you live outside the UK, there are 2 ways you can get information about your State Pension. You can:

• contact the Future Pension Centre

• complete application form BR19

Benefits and pensions for veterans, widows, widowers and surviving civil partners

Bereavement Support Payment

Bereavement Support Payment is available to both men and women.

Read about Bereavement Support Payment.

For more information about bereavement benefits contact Jobcentre Plus,

War pensions and Armed Forces Compensation Scheme Guaranteed Income Payments

If your husband, wife or civil partner has died, you may be able to get help by claiming Bereavement Support Payment.

There are also other benefits which you might be entitled to. You can contact Jobcentre Plus for more information.

Read about what to do after a death.

The following can usually be paid anywhere in the world:

• war disablement pensions, with war widow’s or widower’s pensions
• Armed Forces Compensation Scheme Guaranteed Income Payments
• Survivor’s Guaranteed Income Payments

Your right to them does not depend on the payment of National Insurance contributions.

If in the past, you received a war widow’s or widower’s pension which was withdrawn when you remarried, that pension may be restored if you’ve become:

• widowed again
• divorced
• legally separated

If you’re going to live outside the UK

You should inform Veterans UK as soon as possible if you intend to live permanently abroad and are receiving any of the following:

• a war pension
• Armed Forces Compensation Scheme Guaranteed Income Payments
• Armed Forces Compensation Scheme Survivor’s Guaranteed Income Payments

You can contact Veterans UK at the following address:

Veterans UK
Ministry of Defence
Norcross
Thornton Cleveleys
Lancashire
FY5 3WP

You can also call the helpline on telephone: 080 8191 4218, or telephone: 01253 866 043 if you’re calling from outside the UK. You can also email: [email protected].

Social security benefits that do not depend on National Insurance contributions

Your right to any of the benefits listed in this section does not depend on your National Insurance contributions record. However, if you’re getting any of these benefits in the UK, you must tell the office paying your benefit before you leave the country.

You may be able to continue getting benefit abroad in some cases. Read the section ‘EU and social security agreement countries’ for more information.

If you’re going to the EU, Iceland, Liechtenstein, Norway, or Switzerland or one of the countries where special arrangements have been made, read about claiming benefits if you live, move or travel abroad.

Winter Fuel Payment

Winter Fuel Payments help older people meet the costs of heating their homes in winter. To qualify for a Winter Fuel Payment you need to have reached State Pension age by the last day of the qualifying week. This is always the third full week of September.

You may be entitled if you live in:

• Iceland
• Liechtenstein
• Norway
• Switzerland
• the EU (except Spain, Portugal, France, Greece, Cyprus, Malta, or Gibraltar)

Read about Winter Fuel Payment.

Attendance Allowance

Attendance Allowance can help with extra costs if you are over State Pension age and have long-term care or supervision needs.

Read about Attendance Allowance.

Disability Living Allowance

Disability Living Allowance is being replaced by Personal Independence Payment for working age people.

Disability Living Allowance for children and pensioners aged 65 or over already in receipt on 8 April 2013, helps with the extra costs of a long-term disability.

Read more information about Disability Living Allowance for children.

Read about Disability Living Allowance for adults.

Child Benefit

Child Benefit is money paid to you by the government if you’re responsible for a child or young person in the UK.

Check if you can claim Child Benefit.

For more information or help, call the Child Benefit helpline.

Guardian’s Allowance

Guardian’s Allowance is a tax-free payment for people who are responsible for children whose parents have died. In certain circumstances you may qualify for Guardian’s Allowance where only one parent has died.

Check if you can claim Guardian’s Allowance.

For more information or help, call the Child Benefit helpline.

Personal Independence Payment

Personal Independence Payment has replaced Disability Living Allowance for new claims from working age adults. It is also replacing Disability Living Allowance for recipients who were aged 16 to 64 on 8 April 2013, or who reach age 16 after that date.

Personal Independence Payment helps with the extra costs of a long-term disability.

Read about Personal Independence Payment.

Working Tax Credit

Working Tax Credit is a payment to top-up earnings or profits of low paid working people (whether employed or self-employed), including those who do not have children.

Check if you can claim Working Tax Credit.

For more information or help, call the Tax Credits helpline.

Child Tax Credit

Child Tax Credit is money paid to you by the government if you’re living in the UK and responsible for a child or young person.

Check if you can claim Child Tax Credit.

For more information or help, call the Tax Credits helpline.

Income-based Jobseeker’s Allowance

Income-based Jobseeker’s Allowance cannot be paid to you abroad except for a temporary absence, under special circumstances.

For information on receiving income-based Jobseeker’s Allowance abroad, ask at your nearest Jobcentre Plus office (in Northern Ireland, your nearest Social Security or Jobs and Benefits Office).

Income-related Employment and Support Allowance

Income-related Employment and Support Allowance cannot be paid to you abroad except for a temporary absence, under special circumstances.

You must contact Jobcentre Plus if you’re going abroad.

In Northern Ireland customers should contact their contributory Employment and Support Allowance Centre. They’ll be able to advise you if you can continue to receive this benefit.

Income Support

Income Support cannot be paid to you abroad, except for a temporary absence under special circumstances. Tell your nearest Jobcentre Plus office (in Northern Ireland your nearest Social Security or Jobs and Benefits office) when you’re going abroad. They’ll be able to tell you if you can continue to get Income Support.

Read about Income Support.

For more information, contact Jobcentre Plus (in Northern Ireland your nearest Social Security or Jobs and Benefits Office).

If you’re entitled to any benefit abroad, you may be entitled to an increase for an adult living with you, abroad or in the UK.

Universal Credit

Universal Credit is a payment to help with your living costs.

You may be able to get it if you’re on a low income, or out of work.

It will replace:

• Child Tax Credit
• Housing Benefit
• Income Support
• Income-based Jobseeker’s Allowance
• Income-related Employment and Support Allowance
• Working Tax Credit

Universal Credit cannot be paid to you abroad, except for a temporary absence in special circumstances. You must contact Jobcentre Plus if you’re going abroad.

Read more information about Universal Credit.

Carer’s Allowance

Carer’s Allowance provides a measure of financial support if you care for someone at least 35 hours a week, and they get certain disability related benefits. You do not have to be related to, or live with, the person you care for.

Read about Carer’s Allowance.

Industrial Injuries Disablement Benefits

The Industrial Injuries Scheme provides non-contributory, no-fault benefits for disablement caused by:

• an accident at work
• one of over 70 prescribed diseases known to be a risk from certain jobs

The benefits payable under the scheme are described as Industrial Injuries Disablement Benefits.

Benefits are paid to employees who are liable to pay Income Tax under PAYE on wages, salaries or fees. They’re not payable where the accident or disease was contracted during self-employment. Industrial Injuries Disablement Benefits can be paid abroad, but you must inform the office which deals with your claim before you leave the UK.

If you live abroad and have a query about Industrial Injuries Disablement Benefits, contact the International Pension Centre.

Read about Industrial Injuries Disablement Benefits.

Increase of benefit for your dependants

You can usually get an increase of benefit for a child if the child’s absence abroad is temporary. This applies while you remain entitled to Child Benefit for the child.

How to claim benefit when you’re abroad

If you think you might be eligible for any of the benefits in the ‘non-contributory benefits’ section, write to the Department for Work and Pensions at the address in the section ‘For more information and advice’. In Northern Ireland, write to the Department for Communities. There are time limits, so claim as soon as possible, or you may lose entitlement.

Payments based on employment and earnings

Statutory Maternity Pay and Maternity Allowance

There are 2 main maternity payments available to women:

• Statutory Maternity Pay from your employer
• Maternity Allowance from Jobcentre Plus

You cannot get both at the same time. Both are paid for a maximum of 39 weeks.

To get Statutory Maternity Pay from your employer, you must have been employed continuously by that employer for 26 weeks into the fifteenth week before your expected week of childbirth. You must also have average earnings at least equal to the lower earnings limit for National Insurance contributions.

The amount of Statutory Maternity Pay you get depends on how much you earn. If you’re employed abroad and pay UK Class 1 National Insurance contributions (or would if your earnings were high enough), you may be able to get Statutory Maternity Pay. If you qualify for Statutory Maternity Pay and go abroad, it will still be payable to you.

You may be able to get Maternity Allowance if you cannot get Statutory Maternity Pay.

Maternity Allowance is payable if you’ve been employed or self-employed in 26 out of the 66 weeks ending with the week before your expected week of childbirth. You must also have earnings averaging £30 a week. The amount of Maternity Allowance you get depends on your earnings.

For information about volunteer development workers and Class 2 National Insurance contributions, read the section ‘How to pay volunteer development workers Class 2 National Insurance contributions abroad’.

Read about Maternity pay and leave.

Check if you can claim Maternity Allowance.

If you’re the spouse or civil partner of a serving member of HM Forces you may not be able to get Maternity Allowance in the country you’re in. However, you may be able to claim a discretionary payment from the Ministry of Defence, through your serving partner’s pay unit.

If you are going abroad and are getting Maternity Allowance, you should tell your Jobcentre Plus office immediately.

Statutory Sick Pay

Statutory Sick Pay is not payable for the first 3 days of sickness. It can be paid up to a maximum of 28 weeks.

To get Statutory Sick Pay from your employer, you must have done some work under your contract of employment. You must also:

• be sick for 4 or more days in a row (including weekends and bank holidays)
• have average earnings at or above the lower earnings limit applicable to National Insurance contributions

If you’re abroad and your employer is responsible for paying UK Class 1 National Insurance contributions (or would be if your earnings were high enough), you may be able to get Statutory Sick Pay.

Special rules apply if you work:

• at sea
• on an aircraft
• in the EU
• in Iceland, Liechtenstein, Norway, or Switzerland

Statutory Sick Pay is a daily payment, and is usually paid for the days that you would normally work.

If you qualify for Statutory Sick Pay and go abroad, it will still be payable to you, as long as you can prove that you’re still sick.

Read about Statutory Sick Pay.

There may be differences in entitlement for COVID-19 related absences.

Statutory Paternity Pay

Statutory Paternity Pay can be paid for birth or adoption for up to 2 weeks.

To get Statutory Paternity Pay from your employer, you must have been employed continuously by that employer, either:

• for 26 weeks into the fifteenth week before the expected week of childbirth
• continuously for 26 weeks into the matching week, in the case of adoption

You must also have average earnings at least equal to the lower earnings limit for National Insurance contributions.

Also, you must continue to be employed by the same employer, up to either the date the baby is born, or the date the child is placed with the adopter. The amount of Statutory Paternity Pay you get depends on how much you earn.

If you’re employed abroad and pay UK Class 1 National Insurance contributions (or would if your earnings were high enough), you may be able to get Statutory Paternity Pay. If you qualify for Statutory Paternity Pay and go abroad, it will still be payable to you.

Read about Statutory Paternity Pay.

Statutory Adoption Pay

Statutory Adoption Pay can be paid for up to a maximum of 39 weeks.

To get Statutory Adoption Pay from your employer, you must have been employed continuously by that employer for 26 weeks, into the week that you receive notification that you’ve been matched with a child for adoption. You must also have average earnings at least equal to the lower earnings limit for National Insurance contributions.

The amount of Statutory Adoption Pay you get depends on how much you earn. If you’re employed abroad and pay UK Class 1 National Insurance contributions (or would if your earnings were high enough), you may be able to get Statutory Adoption Pay.

If you qualify for Statutory Adoption Pay and go abroad it will still be payable to you.

Read about Statutory Adoption Pay.

Statutory Shared Parental Pay

Statutory Shared Parental Pay is payable when a mother’s maternity pay, allowance or adoption entitlement has been ended early, in order to share the remainder with their partner. Employers are liable to pay Statutory Shared Parental Pay to eligible employees who take time off to care for the child, as long as they satisfy all the qualifying conditions.

Read about Shared Parental Leave and Pay.

Statutory Parental Bereavement Pay

Statutory Parental Bereavement Pay is due to qualifying employees and their partner who had a:

• child under 18 years old who has died
• stillbirth after 24 weeks pregnancy

Statutory Parental Bereavement Pay is payable for a maximum of 2 weeks and can be taken consecutively, or as separate weeks. It must end within 56 weeks of the child’s death or stillbirth.

To get Statutory Parental Bereavement Pay from your employer, you must both:

• have been employed continuously by that employer for 26 weeks
• have average earnings at least equal to the lower earnings limit applicable to National Insurance contributions

Statutory Parental Bereavement Pay applies to Great Britain (England, Scotland and Wales) only.

If you qualify for Statutory Parental Bereavement Pay in Great Britain and go abroad, it will still be payable to you.

Read about Statutory Parental Bereavement Pay and Leave.

Cover for healthcare

Healthcare when visiting another country

Information is available on the NHS website about:

• healthcare while you’re abroad
• planning your healthcare if you’re moving to another country to work or live

Access to the NHS

The NHS provides healthcare for people who reside in the UK. If you move abroad, you’re not automatically entitled to use the NHS free of charge. This applies even if you’ve paid National Insurance contributions and taxes in the UK.

When you’re going abroad for 3 months or more, you should tell your GP both:

• the date you’re leaving
• the date you’re returning, if you know it

This will stop your records being withdrawn. You should register with a doctor as soon as you can after your return. This will let the GP retrieve your records ready for use when they need them and avoid the records being withdrawn in error.

If you go to live abroad and come back to visit the UK

You’ll be able to get emergency NHS treatment at a GP’s surgery, or the Accident and Emergency Department of a hospital, if you both:

• are entitled to NHS treatment
• become ill, or are injured during your visit to the UK

If you come back to the UK specifically to get hospital treatment, or an NHS check-up for an existing illness or injury, you’ll normally have to pay for this. However, you may not have to pay if, either:

• there is a healthcare agreement in place with your new country of residence
• you qualify for another exemption from charging

For more information and advice

Useful addresses

The information in this guidance may not be detailed enough to answer all of your questions.

If you live (or were living) in the UK before going abroad and need help with an enquiry about UK National Insurance contributions, write to:

PT Operations North East England
HMRC
BX9 1AN
United Kingdom

For details of UK Income Tax while you’re abroad, read about non-UK residents: Income Tax and Capital Gains.

If you’re abroad and need help with an enquiry about benefits, contact the International Pension Centre, or write to:

Department for Work and Pensions
The Pension Service
International Pension Centre
The Pension Service 11
Mail Handling Site A
Wolverhampton
WV98 1LW
England

If you live (or were living) in Northern Ireland and need benefits advice before going abroad, write to:

Department for Communities
Network Support Branch
Overseas Benefits Unit
Level 5
Royston House
34 Upper Queen Street
Belfast
BT1 6FX
Northern Ireland

Helplines

Call the helplines for National Insurance contributions enquiries from within the UK.

You can also contact the International Pension Centre.

Your rights and obligations

The HMRC Charter explains what you can expect from us, and what we expect from you.

How we use your information

HMRC is a Data Controller under the Data Protection Act 2018. We hold information for the purposes specified in our notification to the Information Commissioner, including:

• assessment and collection of tax and duties
• payment of benefits
• the prevention and detection of crime

We may use this information for any of these reasons.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits, to:

• check the accuracy of information
• prevent or detect crime
• protect public funds

We may check information we receive about you against what’s already in our records. This can include information provided by you, as well as by others, such as:

• other government departments or agencies
• overseas tax and customs authorities

We’ll not give information about you to anyone outside HMRC, unless the law permits us to do so.

Read about data protection.

Important information about your NHS registration

If you go abroad, the Department for Work and Pensions (the Department for Communities in Northern Ireland) can pass this information onto the Department of Health and Social Care. This could result in you being deregistered from the NHS.

Read the section ‘Access to the NHS’ for more information.

Call charges

Read information about call charges and phone numbers.