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National Insurance Contributions When Emigrating

By: Tracy Whitelaw - Updated: 29 Sep 2017 | comments*Discuss
 
Nics Nic National Insurance

The most important task you can undertake in regards to national insurance when moving abroad, is to contact HM Revenue and Customs directly. They are fully qualified to deal with each individual case as often national insurance contributions (NICs) vary greatly dependent on each individual. Moving abroad is for many the end of their NICs, however if you have entitlement to a pension or similar, you may want to continue paying. A fantastic leaflet that you can obtain freely online or in person from HMRC is a leaflet known as NI38. It outlines in detail whether to pay NICs when living abroad or not.

HMRC Centre for Non-Residents

As a non UK resident, you may be liable to continue to pay NICs whilst working outside of the UK. You can find this out by informing HMRC of your own personal situation. They will then be able to decide whether you should be paying NI contributions. If you do have to pay NICs for a period where you are working in another country in the EEA (European Economic Area), you will be sent a certificate known as either an E101 or E102. This certificate ensures that you are not liable to pay any contributions in the country you have moved to. You may also receive a similar certificate for countries that form a reciprocal agreement with the UK. A list of these countries can be obtained by contacting your local HMRC office or the HMRC Centre for Non-Residents.

When You Must Pay NICs Abroad

When you move abroad, you must pay NICs for the first 52 weeks you’re there if your employer has a UK based office, you are ordinarily resident in the UK and have lived there immediately before commencing employment in your new country. In these instances, you will continue to pay Class 1 NICs as though you were resident in the UK. After the first 52 weeks, you can opt to pay voluntary Class 2 or Class 3 contributions to maintain your UK benefits.

Voluntary National Insurance Contributions When Moving Abroad

Many people choose not to continue paying NICs when moving abroad. The option does exist however for UK citizens to pay a voluntary contribution in order to maintain their right to national insurance benefits. Some of the main benefits of paying NICs include the right to a State Pension, incapacity benefit, bereavement allowance and contributory jobseekers allowance. If you’re self-employed abroad, you can continue to pay Class 2 or Class 3 contributions so that you maintain your UK contributions benefits. You should speak to your local Inland Revenue office for further advice on this.

How to Pay When Living Abroad

The easiest way to ensure your NICs are paid on time is to set up a direct debit. This will mean you can never overlook them and they will always arrive when they should. Another alternative is to pay annually in arrears directly to the Inland Revenue National Insurance Contributions Office. Another option is to nominate a volunteer in the UK who can pay your NICs for you. Your agent will receive the letter requesting your payment and they can then pay directly or via direct debit. There are many ways to organise payment and they are all fairly straightforward.

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Hi, I am emigrating to America shortly. And remaining there on a marriage visa. I have been paying NIC for 12 years and I've just heard I can continue to do so whilst living in America. I will be unemployed for a minimum of 5 months (whilst visas process ect). How does this work with NIC payments? how much do I pay ect? Many Thanks Darren
Dazzler990 - 29-Sep-17 @ 10:04 AM
I moved to Spain in 2002 having been self employed in UK for the previous 3 years. In 2007 we became fiscal residents here. We have a holiday let that provides income- do I need to say we are ordinarily resident in the U.K. To be able to pay top up class II contributions? Thanks
Helen - 29-Mar-17 @ 5:03 PM
Hello , We are planning to move to Germany in May for good. I have paid my for more than 10 years, is it possible to move all the nin contribution to Germany and set everything there for the pension ? Regards
Diego75 - 13-Jan-17 @ 3:59 PM
Ron - Your Question:
We left uk when our kids were 3 and 7Recently been looking into topping up our ni class 2 and am wondering if both our kids now 19 and 22 can pay into ni system also so that they would get state pensionObviously they have never worked in uk but may return depending on circumstancesAre the eligable both have ni numbers

Our Response:
NI contributions can be paid voluntarily, but only if your children are eligible, which if they have not worked or are not ordinarily resident in the UK, then they may not be. Please see gov.uk link here.
EmigrationExpert - 8-Nov-16 @ 12:48 PM
We left uk when our kids were 3 and 7 Recently been looking into topping up our ni class 2 and am wondering if both our kids now 19 and 22 can pay into ni system also so that they would get state pension Obviously they have never worked in uk but may return depending on circumstances Are the eligable both have ni numbers
Ron - 8-Nov-16 @ 1:14 AM
fc1991 - Your Question:
Hello,I am 25 years old and I have been living and working in the UK since 2013, and next year I am moving back to my Home country Portugal permanetly. I would like to know if I can transer my uk National Insurance contributions to Portugal so I can get these years I worked here in the Portuguese Pension state.Thank you

Our Response:
You can see more via the gov.uk link here.
EmigrationExpert - 28-Sep-16 @ 10:11 AM
Hello, I am 25 years old and I have been living and working in the UK since 2013, and next year I am moving back to my Home country Portugal permanetly. I would like to know if I can transer my uk National Insurance contributions to Portugal so I can get these years I worked here in the Portuguese Pension state. Thank you
fc1991 - 27-Sep-16 @ 9:18 AM
Rani - Your Question:
Sir/MadamPlease can you help me I am planning to retire in the month of October and go off permanently to India.I have worked in UK from September 2005.am I eligible for a Tax rebate.ThanksA R Barnabas

Our Response:
You would have to contact the HMRC directly, or check with you are eligible via the link here.
EmigrationExpert - 9-May-16 @ 12:26 PM
Sir/Madam Please can you help me I am planning to retire in the month of October and go off permanently to India. I have worked in UK from September 2005.am I eligible for a Tax rebate. Thanks A R Barnabas
Rani - 8-May-16 @ 4:56 PM
I m enquiring I m leaving UK for ever I need to know ..how I have to get my tax back and national insurance contribution from the last 8 years . What document I need to fill . I m leaving UK on 26th December. Please advice me what step I need to take !
Sonu - 7-Dec-15 @ 4:54 PM
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