The Government is encouraging people to review the new regulations on payments for time abroad by April 5, 2026. 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. If you wish to begin making voluntary National Insurance contributions after April 5, 2026, you must submit a fresh application to pay voluntary Class 3 National Insurance contributions for the time you spent overseas after April 5.
Qualifying National Insurance contributions include 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; and 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. 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, which demand three years of continuous UK residency or three years of paid National Insurance contributions rather than the 10-year requirements.
These changes do not affect voluntary National Insurance contributions for time abroad before April 6, 2026. 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 might also need to obtain a certificate to demonstrate that you pay in the UK, depending 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.