Guidance

Social Security abroad: NI38

Use this guidance and form to find out about paying National Insurance contributions to the UK and getting benefits when abroad.

From:
HM Revenue & Customs
Published
11 February 2013
Last updated
1219 MayOctober 2023 — See all updates

Documents

Guidance on social security abroad: NI38

HTML

Application to pay National Insurance contributions abroad (CF83)

PDF, 92.8 KB, 2 pages

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Details

Some people employed abroad have to pay UK National Insurance contributions. Others may choose to pay them to help qualify for benefits when they getreturn back to thisthe countryUK or for State Pension or bereavement benefitsbenefits, whether they comereturn backto the UK or stay abroad.

This guidance describes:

  • the classes of National Insurance contributions
  • how paying them affects your entitlement to social security benefits
  • arrangements for getting healthhealthcare care cover

FormUse ‘CF83form ApplicationCF83 to pay National Insurance contributions abroad’ is also included so you can apply to pay whilst abroad.outside the UK.

The deadline for paying voluntary National Insurance contributions for the tax years 6 April 2006 to 5 April 2018 has been extended to 315 JulyApril 2023.2025, if you’re eligible.

Read more information about the extended deadline for voluntary National Insurance contributions.

Email HMRCextended to askApril for the form in Welsh2025.

Published 11 February 2013
Last updated 1219 MayOctober 2023 + show all updates

  1. The deadline for paying voluntary National Insurance contributions for the tax years 6 April 2006 to 5 April 2018 has been extended to 5 April 2025, if you’re eligible.

  2. The deadline to pay your voluntary National Insurance contributions has been extended from 5 April 2023 to 31 July 2023. A link for more information about the extension has been added.

  3. 'France' has been re-added to the list of EU countries in the section 'EU and social security agreement countries'. This was omitted in error.

  4. The Social Security abroad (NI38) guidance has been updated and form CF83 is now available separately.

  5. The Social Security abroad: NI38 has been replace with an updated version due to Brexit transition.

  6. An updated verison of the Social Security abroad: NI38 has been added to this page.

  7. First published.