NIM33263 - Special Cases: India - Voluntary Contributions
Social security agreement between the UK and India: Voluntary contributions
Article 13 of the India Agreement
Where an employed person, in scope of this agreement, is subject to the legislation of the UK or India under one of the provisions within Articles 7 to 12, they are not entitled to pay contributions voluntarily under the legislation of the other country for the same period.
For employed persons already in India on the date the agreement comes into force, who are in scope of this agreement and subject to the social security legislation of India under the provisions of the agreement, they will not be entitled to pay voluntary NICs in the UK for the same period.
Example
Phil is employed in the UK by a company which normally carries on its activities in the UK. He pays UK NICs. Phil’s employer sends him to India to undertake a contract which is due to last for 18 months. As Phil satisfies all of the conditions in Articles 8(1), Phil will be subject to UK social security legislation and treated as if he is employed in the UK, even though he is working in India. UK legislation will apply to him as if he is resident and ordinarily resident in the UK.
In accordance with Article 13, as Phil is subject to UK legislation under the agreement, he is not entitled to pay voluntary contributions in India during this period.
Example
Linda is ordinarily resident in the UK and was sent to work in India on 1 December 2024 by her employer who has a place of business in the UK. Linda was resident in the UK immediately before going to India. Linda met the conditions in regulation 146 of the Social Security Contributions Regulations 2001 (SSCR 2001) (see NIM33530 for further information) and was liable for Class 1 NICs for her first 52 weeks of employment in India under regulation 146 SSCR 2001.
Linda applied to pay voluntary NICs in the UK from April 2026 (the start of the tax year after her Class 1 liability ended). However, from the date the agreement comes into force Linda will become subject to Indian social security legislation only under Article 7(2). She will no longer be entitled to pay voluntary NICs in the UK.
Example
Mark is ordinarily self-employed in the UK and is treated as having paid Class 2 NICs. Mark decides to take early retirement and moves to India. Mark does not intend to undertake any employed activity in India and is therefore not in scope of this Agreement. Mark wants to maintain his UK National Insurance record for State Pension purposes and applies to pay voluntary contributions to the UK. Mark satisfies the conditions of regulation 147 of the SSCR 2001 (see NIM33200 for further information) and is entitled to pay voluntary contributions while in India.