National Insurance Contributions When Emigrating

Originally written by Tracy Whitelaw, updated by the editorial team on 2nd April 2026

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 an A1. 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.

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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.

Your situation may be slightly different. ask a question below ↓ and our editorial team will reply with our advice.

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 HMRC 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 HMRC. 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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12 questions

Ask Emigration Expert a Question

EmigrationExpert Editor 17/07/2026 at 8:16 am

@Isobel Yes, with over 10 years of contributions your sister qualifies for a UK State Pension based on those years, paid at 10/35ths of the full new State Pension rate (assuming she reaches State Pension age under the new rules). She can usually pay voluntary Class 2 or Class 3 National Insurance contributions from abroad to top up, and Class 2 is much cheaper if she qualifies. She'll need to apply using form CF83 through HMRC, and it's worth requesting a State Pension forecast first to see exactly where she stands. The USA also has a social security agreement with the UK, so her US work won't be wasted either.

Isobel 17/07/2026 at 8:16 am

My sister emigrated to the USA in 1997 and still resides there. I have mentioned to her about her entitlement to uk pension as she worked here for over 10 years before she left. Is it still OK for her to claim her uk pension 10/35ths and can she contribute to it for the next 5 years to to it up. Thank you

Dazzler990 29/09/2017 at 10:04 am

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

Helen 29/03/2017 at 5:03 pm

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

Diego75 13/01/2017 at 3:59 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

EmigrationExpert Editor 08/11/2016 at 12:48 pm

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 which

Ron 08/11/2016 at 1:14 am

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

EmigrationExpert Editor 28/09/2016 at 10:11 am

You can see more which

fc1991 27/09/2016 at 9:18 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

EmigrationExpert Editor 09/05/2016 at 12:26 pm

You would have to contact the HMRC directly, or check with you are eligible via which

Rani 08/05/2016 at 4:56 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

Sonu 07/12/2015 at 4:54 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 !

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