Social Security agreements with other countries

The Isle of Man is joined to certain social security agreements which the UK Government has agreed with other countries.

These agreements are designed to protect the interests of workers abroad so they’re able, subject to the conditions of the agreements, to avoid paying national insurance contributions in both countries at the same time, or are able to rely on national insurance contributions paid in different countries in order to qualify for a state pension or other contributory benefit in the UK or the Isle of Man.

Which countries

The Isle of Man is joined to the social security agreements which exist between the UK and the following countries:

* members of the European Union, or the European Economic Area.
# these agreements cover liability for national insurance contributions only.
~ these agreements contain only limited benefit provisions.

An agreement with Australia ended with effect from 1 March 2001. However, anyone with periods of residence in Australia before 6 April 2001 will have those periods protected and used in the eventual calculation of their State Pension entitlement, or a claim to Bereavement Support Payment in the event of claiming whilst resident in the Isle of Man or UK.

European Union

The Isle of Man is not a member of the European Union, nor the European Economic Area (which also includes Liechtenstein), and never has been.

The UK left the EU on 31 January 2020, though certain transitional arrangements continued until 23:00 GMT on 31 December 2020.

So, any worker who normally resides in the Isle of Man but who is posted temporarily to an EU country by their employer won’t be subject to EU regulations. But they will likely be subject to the provisions of the social security agreements mentioned above, depending on where they’re posted to.

Currently, there is no agreement between the UK (and consequently the Isle of Man) and Poland, Romania, Bulgaria or Estonia, as well as other countries within and outside the EU.

In all cases it is advisable for a worker or their employer to contact the Income Tax Division before a worker commences employment abroad – email incometax@itd.treasury.gov.im or call +44 1624 685400.