National Insurance
First introduced by the National Insurance Act of 1911, the National Insurance system continues to fund some of the most important and necessary programs.
Moving from the United Kingdom
Because of the Social Security Agreement between the Isle of Man and the UK, any National Insurance Contributions you have paid in the UK will count towards working age contributory benefits in the Island, such as Incapacity Benefit, Contribution-based Jobseeker’s Allowance and Bereavement Support Payment, in the same way as if they had been paid in the Isle of Man. Similarly, National Insurance Contributions you pay in the Isle of Man will count towards working age contributory benefits in the UK.
As regards state pensions, National Insurance Contributions paid in the Isle of Man help you build up entitlement to an Isle of Man state pension, which is separate to the UK’s state pension. National Insurance Contributions paid in the UK count towards the UK state pension. Some Manx benefits depend on you being able to satisfy certain residential conditions – for example, the IOM residential condition for income-related benefits. If you are relocating from the UK and begin paying National Insurance contributions, another record will be created for you in the Isle of Man using your same National Insurance number. These records are separate for pension purposes.
If you are moving to the Isle of Man from a country other than the UK, please check the Isle of Man Government’s Reciprocal Agreements to see whether the Isle of Man has a social security agreement with your home country, and find out more about your entitlement to social security benefits in the Isle of Man. If you need to obtain a National Insurance number you will be able to do this once you have arrived in the Island. Firstly, you will need to complete form CA5400, which can be obtained by calling into the Income Tax Division or contacting them on +44(0)1624 685400. You will need to bring the completed application form and two forms of identification, one of which must be photographic, into the Income Tax Division counter.
To understand more about Isle of Man National Insurance contributions, including classes, payment and credits, visit the Isle of Man Government website.
