NIM33201 - Voluntary National Insurance contributions for periods abroad – Introduction
The Social Security Contributions and Benefits Act 1992
The Social Security Contributions and
Benefits Act 1992 (SSCBA), and the Social Security Contributions and Benefits
(Northern Ireland) Act 1992 are the primary legislation setting out how the UK
National Insurance contributions (NICs) system operates. The supporting regulations are contained in
the Social Security (Contributions) Regulations 2001 (SSCR 2001).
This guidance references only the provisions in the SSCBA 1992, which apply in Great Britain. There are equivalent provisions in the SSCBA(NI) 1992 which apply only in Northern Ireland. As the legislation in the SSCBA(NI) 1992 is exactly the same in this context, we refer throughout this guidance to the UK for ease of reference, but legislation may refer to the UK or GB or NI.
If a person is not liable to pay UK Class 1 NICs whilst abroad, they may be entitled to pay voluntary NICs to maintain their UK National Insurance record for UK State Pension and benefit purposes. If, however, they are working in a country with which the UK has a Social Security Agreement (SSA), there may be provisions within the agreement which need to be considered including provisions which prevent the payment of voluntary NICs or which help to satisfy the conditions to be entitled to pay voluntary NICs - see NIM33207 for further information.
Prior to 5 April 2026 there were two classes of voluntary NICs which may be paid: Class 2 or Class 3, and each had a set of prescribed conditions contained within SSCR 2001 which must be satisfied for a person to be entitled to pay them. The two classes of voluntary NICs were payable at different rates and counted towards entitlement to different contributory benefits. https://www.gov.uk/national-insurance/what-national-insurance-is-for
Where a person has been subject to UK legislation as an employed or self-employed person and has lived or worked in an EU, EEA EFTA country (Iceland, Liechtenstein and Norway), Gibraltar or Switzerland, the agreements the UK has with them provide for periods of residence or insurance in those countries to be treated as periods of residence or insurance in UK domestic legislation for the payment of voluntary UK NICs (see NIM33207 for further information). There are similar provisions in the agreement the UK has with Turkey.