Personal tax – guidance

Social Security abroad: NI38

This leaflet is about paying National Insurance contributions to the UK and getting benefits when abroad.



Some people employed abroad have to pay UK National Insurance contributions. Others may choose to pay them to help qualify for benefits when they get back to this country or for State Pension or bereavement benefits whether they come back or stay abroad. This leaflet describes the classes of National Insurance contributions, and how paying them affects your entitlement to social security benefits. It also describes arrangements for getting health care cover.