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Guidance

Social Security abroad: NI38

Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

Updates to this page

From:
HM Revenue & Customs
Published:
11 February 2013
Last updated:
7 July 2026
Show all updates

  1. Updated section 'EU and social security agreement countries' to add India to the list in 'Countries which the UK has social security agreements with' and 'Notes about the countries which the UK has social security agreements with'. The 'Paying voluntary National Insurance contributions while you're abroad' section has been updated for Class 2 and Class 3 with a new section 'If you are living or working in India'.

  2. Welsh translation added.

  3. The 'Payments based on employment and earnings' section has been updated to show that Statutory Sick Pay is payable from the first full day of sickness from 6 April 2026. The 'Paying voluntary National Insurance contributions while you’re abroad' section has been updated with the rules for paying contributions for time abroad from 6 April 2025.

  4. Guidance about converting Class 3 National Insurance contributions to Class 2 contributions when you worked abroad has been added.

  5. The 'How to pay voluntary National Insurance contributions if you're abroad' section has been updated with the latest information on how to make payments.

  6. Added translation.

  7. The Social Security abroad (NI38) guidance has been updated.

  8. Information on applying to pay voluntary National Insurance contributions for periods spent abroad has been moved to a linked page.

  9. The deadline for paying voluntary National Insurance contributions for the tax years 6 April 2006 to 5 April 2018 has been extended to 5 April 2025, if you’re eligible.

  10. The deadline to pay your voluntary National Insurance contributions has been extended from 5 April 2023 to 31 July 2023. A link for more information about the extension has been added.

  11. 'France' has been re-added to the list of EU countries in the section 'EU and social security agreement countries'. This was omitted in error.

  12. The Social Security abroad (NI38) guidance has been updated and form CF83 is now available separately.

  13. The Social Security abroad: NI38 has been replace with an updated version due to Brexit transition.

  14. An updated verison of the Social Security abroad: NI38 has been added to this page.

  15. First published.

Documents

Guidance on Social Security abroad: NI38

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Details

Some people employed abroad have to pay UK National Insurance contributions. Others may choose to pay them to help qualify for benefits when they return to the UK or for State Pension or bereavement benefits, whether they return to the UK or stay abroad.

This guidance describes:

  • the classes of National Insurance contributions
  • how paying them affects your entitlement to Social Security benefits
  • arrangements for getting healthcare cover

Apply to pay voluntary National Insurance contributions for periods spent abroad (CF83).

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