Key information about the new social security agreement between the UK and the Isle of Man
Published 19 May 2026
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The UK and the Isle of Man have agreed a new social security agreement. This will modernise the provisions of the 1977 Agreement to determine where workers and employers pay their National Insurance contributions, so that they operate in line with the social security agreement the UK has with Jersey and Guernsey, and social security agreements with other countries.
What we have agreed
The new social security agreement will make sure that workers moving between the UK and the Isle of Man continue to pay National Insurance contributions in only one territory at a time.
Generally, this will be the territory where the work takes place, irrespective of where the worker resides within the UK or the Isle of Man or where their employer is based in the UK or the Isle of Man
When the general rule does not apply
There are certain groups of workers, where the general rule will not apply. These groups of workers will be liable to pay National Insurance contributions in one territory (territory A) whilst working in the other territory (territory B) if they have been issued with a certificate of coverage. These certificates can be used to confirm that they do not need to pay National Insurance contributions in the territory where they are working.
The following categories of workers (or their employer if they have one) will be able to apply for a certificate of coverage if they are:
- employed in one territory (territory A) by an employer who has a place of business in territory A, and they are going to work temporarily in the other territory (territory B) for up to 3 years — the employee’s employer must have either sent, or agreed, for them to work temporarily in territory B
- self-employed in one territory (territory A) and going to carry out a similar activity temporarily in the other territory (territory B), for up to 2 years
- working in the UK and the Isle of Man at the same time
- resident in one territory and working on board a vessel at sea with a UK or Isle of Man flag
- resident in one territory and working as a flight or cabin crew member whose home base is in the other territory
- a government employee working for the government of one territory and working for the same government in the other territory
When the new social security agreement will apply
The Agreement will come into effect on the first day of the month after the UK and the Isle of Man have exchanged written confirmation that they have complied with their domestic statutory and constitutional requirements. The Agreement will have effect in relation to the tax year beginning on or after 6th April next following the date on which this Agreement enters into force.