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Posted Mon, 06 May 2024 11:19:00 GMT by alyev
I work abroad in the EU and want to make voluntary NI payments to ensure I have a full UK pension entitlement, but I am unclear if I should pay class 2 or 3. Form NI38 Guidance on Social Security abroad states that: "You can pay Class 2 National Insurance contributions if you’re employed or self-employed abroad if: Immediately before going abroad, you were ordinarily an employed or self-employed earner in the UK". What is the interpretation of “ordinarily employed”? Specifically, if i worked for many years but then had a gap of a few months (not claiming any benefits, supported by my partner) and then left the UK to work abroad, am I classed as ‘ordinarily employed’ at the time of leaving the UK? I was employed and paid NI in the UK for 15 years until mid 2019. Then i left work, for several months (I was unwell, but was financially supported by my partner), then moved to the EU and started work in 2020.
Posted Fri, 10 May 2024 08:48:07 GMT by HMRC Admin 20 Response
Hi alyev,
If you would like to pay voluntary class 2 National Insurance contributions whilst you are overseas please make your application by completing the CF83 application form.  
Our International Team will then be able to assess whether you are entitled to pay them and if not provide you with an alternative.
Thank you.

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