19/03/2026
Fontos változás 2026. április 6-tól
Voluntary National Insurance contributions for periods abroad
At Budget 2025 the government announced there would be changes to voluntary National Insurance contributions for periods abroad.
From 6 April 2026, for tax years 2026 to 2027 onwards, the option to pay voluntary Class 2 National Insurance contributions for periods abroad will be removed. New Class 3 National Insurance contributions applications for periods abroad will require 10 years’ continuous UK residency or at least 10 years of National Insurance contributions.
If you have clients who work abroad, inform them of the changes coming into effect from April 2026.
Important points for your clients who currently pay Class 2 National Insurance contributions abroad:
HMRC will write to them from July 2026 if they are affected by the changes
if they pay by Direct Debit, they should not cancel it — HMRC will collect their final payment for the 2025 to 2026 tax year on 10 July 2026
The changes do not affect the ability of anyone to purchase voluntary National Insurance contributions for tax years prior to 2026 to 2027.
HMRC encourages employers to review the latest guidance on voluntary National Insurance contributions for periods abroad from April 2026 and the tax Impact and information note detailing the changes.
The changes are being made to ensure that individuals building a State Pension from outside the UK have a sufficient link to the UK and are paying a fairer price to do so.