Manx Pension Supplement

If you reach state pension age on after 6 April 2019

You can qualify for the Supplement if you:

• normally live in the Isle of Man
• are entitled to a Manx State Pension
• have at least 10 years of relevant National Insurance contributions

The amount you get will depend on:

• the number of years of relevant National Insurance contributions you have in the Isle of Man
• your date of birth

To get the maximum amount you need to have at least 30 years of relevant National Insurance contributions.

Maximum rates from April 2019 shows what the maximum  amount is according to the date on which you reach state pension age.

If you have less than 30 years of relevant National Insurance contributions but at least 10 you will get a proportion of the the maximum amount of the Manx Pension Supplement.

Example

You have 20 years of relevant National Insurance contributions and were born on 6 April 1954. The maximum amount of the Supplement according to your date of birth is £51.73.

You divide £51.73 by 30 and then multiply by 20.

You will get a Manx Pension Supplement of about £34.49 per week paid with your Manx State Pension.

If you reach state pension age before 6 April 2019

You can qualify for the Manx Pension Supplement if you:

• normally live in the Isle of Man
• are entitled to a basic State Retirement Pension in the Isle of Man
• have at least 10 years of relevant National Insurance contributions

The Supplement is currently equal to 42.675% of the amount of your basic State Retirement Pension in the Isle of Man.

From 8 April 2019 it will be equal to 41.602% of the amount of your basic state Retirement Pension.

The maximum amount of the Supplement is £53.75 a week.

To get the maximum amount of the Supplement you need to:

• be entitled to a full (100%) basic state pension in the Isle of Man
• have at least 30 years of relevant National Insurance contributions

You will get a reduced amount of Supplement if:

• you are entitled to a reduced amount of basic state pension in the Isle of Man
• you have at least 10 years of relevant National Insurance contributions but less than 30 years - in this case you'll get a proportion of the Supplement you would have got if you had 30 years of relevant National Insurance contributions.

Example

You are entitled to a basic state pension of £83.97 a week in the Isle of Man. The amount of Supplement you get is equal to 42.675% of this.

42.675% of £83.97 equals £35.83.

You will get a Manx Pension Supplement of £35.83 a week paid with your basic state pension.

The Manx Pension Supplement may also be paid to you if you already get:

• Basic State Retirement Pension
• Long-term Incapacity Benefit*
• Widowed Parent's Allowance*
• Widow's Pension*

(*You cannot become newly entitled to a Manx Pension Supplement with these benefits)

To have 'relevant National Insurance contributions' for any tax year you must:

• have had enough earnings on which you have paid National Insurance (NI) contributions as an employed earner in the Isle of Man (IOM)'
• have paid enough self-employed or voluntary NI contributions while you were in the IOM, which count as a 'qualifying year" towards entitlement to either:
• the Manx State Pension, if you reach state pension age on or after 6 April 2019
• a Category A or Category B basic State Retirement Pension, if you reach state pension age before 6 April 2019

Tax years always begin on 6 April and end on 5 April in the following year.

In some circumstances NI contributions you pay while you are outside the IOM can also count as relevant contributions for the Manx Pension Supplement.

NI contributions paid at a reduced rate by certain married women or widows do not count as relevant contributions. However, the contributions of the person to whom they are or were married (or are or were in a civil partnership with) will be counted as if they were their own contributions.

NI contributions paid for periods in the UK before the 1996/97 tax year can also count as relevant contributions if your National Insurance record was held in the Isle of Man at the relevant time.

You may have to pay tax on any Manx Pension Supplement you are entitled to. However, we won't make any deductions for tax from payments of your Manx Pension Supplement.