Check if National Insurance April 6 rule change impacts you | UK | News

The Government is encouraging people to review the new regulations on payments for time abroad by April 5, 2026. This follows changes that come into effect on April 6, when the rules for paying voluntary National Insurance contributions for periods spent working or living overseas will change.

If you work abroad, you will typically pay social security contributions (known as National Insurance contributions in the UK) in the country where you’re employed. You may have to pay National Insurance in the UK whilst you’re working overseas.

You might also need to obtain a certificate to demonstrate that you pay in the UK. This depends on where you’re employed and the duration of your stay.

Check the guidance on social security abroad (NI38) for a list of countries that have a social security agreement with the UK, reports the Mirror.

From the 2026 to 2027 tax year onwards, you cannot pay voluntary Class 2 contributions for time abroad; you can only pay voluntary Class 3 contributions for time abroad, and there are new rules if you want to start paying Class 3 contributions for time abroad. These changes do not affect voluntary National Insurance contributions for time abroad before 6 April 2026.

If you wish to begin making voluntary National Insurance contributions after April 5, you must submit a fresh application to pay voluntary Class 3 National Insurance contributions for the time you spent overseas after April 5. To do this, you must either have resided in the UK for 10 consecutive years or paid 10 years of qualifying National Insurance contributions.

Qualifying National Insurance contributions are:

• Class 1, 2 or 3 contributions paid, or treated as paid, while in the UK.
• Class 1 or 2 contributions paid, or treated as paid, while working abroad under a Social Security Agreement.
• Class 1 contributions paid by posted workers for the first 52 weeks abroad.
• Class 2 contributions paid by volunteer development workers.

Qualifying National Insurance contributions do not include any other voluntary National Insurance contributions paid for other periods abroad and National Insurance credits. If you satisfy the requirements, you can apply to pay voluntary National Insurance contributions when abroad (form CF83).

You may be eligible to pay voluntary National Insurance contributions for periods overseas from the 2026 to 2027 tax year onwards under the current rules. These demand three years of continuous UK residency or three years of paid National Insurance contributions rather than the 10-year requirements.

You can apply to pay voluntary National Insurance contributions when abroad (CF83). You must meet all the following:

• you applied to pay voluntary Class 2 or Class 3 contributions for the 2024 to 2025 or 2025 to 2026 tax year on or before 5 April 2026
• you paid the voluntary contributions you applied for on or before 5 April 2027
• you apply to pay Class 3 contributions for the 2026 to 2027 tax year on or before 5 April 2027

If you already pay Class 3 for periods abroad, then you can continue paying Class 3 National Insurance. HMRC will continue to send your annual bill or collect payment by Direct Debit for the 2026 to 2027 tax year onwards.

For those already making voluntary Class 2 payments for periods spent overseas, contributions for the 2025 to 2026 tax year remain available. Those paying via annual bill will receive it in May, while Direct Debit payers should maintain their arrangement – the final payment will be collected on July 10.

HMRC will contact you in July to confirm that Class 2 payments will no longer be available for the 2026 to 2027 tax year. The correspondence will also outline the process for applying for Class 3 contributions for the 2026 to 2027 tax year under the three-year regulations.

To ensure you receive this correspondence, verify your postal address is current.