Relevant National Insurance Contributions

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 reached 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.