The changes will come into effect in a few weeks – what those affected need to know
You might be able to pay voluntary National Insurance contributions in the UK while you’re working abroad(Image: Getty)
The government is urging people to review the new rules on making payments for time abroad on or before April 5, 2026. It comes as from April 6, the rules for paying voluntary National Insurance contributions for time spent working or living abroad will change.
If you work abroad, you will usually pay social security contributions (called National Insurance contributions in the UK) in the country where you’re working. You might have to pay National Insurance in the UK while you’re working abroad.
You might also need to get a certificate to show that you pay in the UK. It depends on where you’re working and how long you’ll be there. Check the guidance on social security abroad (NI38) for a list of countries that have a social security agreement with the UK.
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 want to start paying voluntary National Insurance contributions after April 5, you need to make a new application to pay voluntary Class 3 National Insurance contributions for the period of time you were abroad after April 5. For this, you must either have lived in the UK for 10 years in a row 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 meet the rules, you can apply to pay voluntary National Insurance contributions when abroad (form CF83).
Check if the current rules apply to you from April 6, 2026
You may be able to pay voluntary National Insurance contributions for periods abroad from the 2026 to 2027 tax year onwards using the current rules. These require three years of continuous UK residency or three years of paid National Insurance contributions rather than the 10-year rules. 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.
If you already pay voluntary Class 2 for periods abroad, you can pay contributions for the 2025 to 2026 tax year. If you pay by annual bill, it will be sent in May and if you pay by Direct Debit, do not cancel it — your final payment will be taken on July 10.
HMRC will write to you in July to let you know you cannot pay Class 2 for the 2026 to 2027 tax year. The letter will also explain how to apply for Class 3 contributions for the 2026 to 2027 tax year under the three-year rules. To make sure you receive this letter, check your postal address is up to date.