NIM33204 - Voluntary National Insurance contributions for periods abroad – Entitlement to pay voluntary Class 3 contributions from 6 April 2026
The Social Security (Contributions) Regulations 2001 (SI 2001 No.1004) – Regulation 147
The Social Security (Contributions)(Amendment No 2) Regulations 2026
Where a person is outside the UK and
no longer liable to pay UK NICs, they can, if certain conditions are satisfied,
apply to pay voluntary Class 3 NICs in order to maintain their UK National
Insurance record for State Pension purposes. Class 3 NICs can be paid by those
who are either working or living abroad.
Following a Budget announcement at Autumn 2025, changes
were made to the payment of voluntary contributions for periods abroad. These
changes came into force from 6 April 2026. For tax years
prior to 6 April 2026, entitlement to pay voluntary Class 2 or Class 3 NICs
abroad can continue to be determined under the old rules in some circumstances
(see NIM33203 for further information).
From 6 April 2026, if a person makes a new application to pay voluntary Class 3 NICs abroad under regulation 147 SSCR 2001, to be entitled to pay they must:
· have been resident in the UK for a continuous period of not less than 10 years, ending at any time before the period for which the contributions are to be paid; or
· there have been paid by or on behalf of that person, qualifying contributions in respect of 10 years ending at any time before the period for which the contributions are to be paid.
The 10 years of qualifying contributions may be accrued while—
· the individual is resident in the UK and subject to regulation 145(1) of the SSCR (condition as to residence or presence) or equivalent earlier provisions; or
· while not resident but qualifying under regulation 146(2)(a) of the SSCR (continuation of Class 1 contributions while abroad) to pay Class 1 contributions or equivalent earlier provisions; or
· while not resident but paying Class 1 or 2 contributions while subject to UK legislation under a Social Security Agreement; or
· while not resident but qualifying under regulation 151 of the SSCR (Class 2 contributions paid by volunteer development workers) or equivalent earlier provisions to pay Class 2 contributions.
Qualifying contributions means:
· contributions under the Social Security Contributions and Benefits Act (SSCBA) 1992 which are sufficient to ensure that a qualifying earnings factor is achieved for the tax year, that is, the year counts for benefit purposes; or
· 52 contributions paid under the Social Security Act 1975; or
· 52 contributions under the National Insurance Act 1965.
Example
Tony is 50 years old and has always lived and worked in the UK. Tony intends to emigrate to Australia after 6 April 2026 to spend time with his son. Tony will not be working while in Australia but wants to maintain his UK National Insurance record for State Pension purposes. As Tony has been resident in the UK for a continuous period of at least 10 years before moving to Australia, he satisfies the conditions in regulation 147 SSCR 2001 and is entitled to pay voluntary Class 3 NICs while abroad.
Example
Andrew moves to the UK from New Zealand and lives and works here for 15 months before going on an extended holiday for 24 months to Brazil. He intends coming back to the UK to resume employment here.
Andrew applies to pay voluntary Class 3 NICs for the period in Brazil. Andrew does not satisfy the conditions in regulation 147 because he has not been resident in the UK for a continuous period of at least 10 years, at any time before the period for which he wishes to pay voluntary Class 3 NICs, nor has he paid sufficient contributions.
Andrew is not entitled to pay voluntary NICs while in Brazil.