State Pensions

The new Manx State Pension is based on a person’s individual National Insurance record. A person with no National Insurance record before 6 April 2019 will need 35 qualifying years to get the full amount of new Manx State Pension, when they reach state pension age.

However, most people will have made, or been credited with, National Insurance contributions before 6 April 2019. When they reach state pension age, in most cases, their new Manx State Pension will take into account their National Insurance record both before and after 6 April 2019. The new Manx State Pension rules make sure that the amount of State Pension you get for your contributions before 6 April 2019 is no less under the new Manx State Pension than you would have got under the old State Retirement Pension rules, provided you meet the 10 year minimum qualifying period, which is explained below.

For the new Manx State Pension, you’ll normally need at least 10 ‘qualifying years’ on your National Insurance record to get any pension. These can be from before or after 6 April 2019, and they don’t have to be 10 years in a row. If you have less than 10 qualifying years you might still qualify for a pension if you have worked in a country that the IOM has a Reciprocal Agreement with that covers state pensions.

Under the new State Pension, how much you get will usually be based on your own National Insurance record only. Your wife’s, husband’s or civil partner’s National Insurance record won’t normally be considered.

More information can be found on our qualifying year page.

Generally, you build up your record over your working life by paying National Insurance contributions or getting National Insurance credits.

If you have been employed and earning over the Lower Earning Limit (LEL), or you are self-employed and have been paying Class 2 contributions for 10 years then you will qualify for a pension. Details of the rates can be found on the NI Rates and Allowances page.

You may get a lower amount of pension if:

• You have less than 35 qualifying years of National Insurance contributions in the Isle of Man
• You were ‘contracted out’ of the Additional State Pension for any period
  • You may have been ‘contracted out’ because you were in a certain type of occupational pensions scheme or personal pension scheme.

You may have gaps in your National Insurance record for periods where you have not worked, failed to pay or been on benefits for the period.

You may be able to get credits or make voluntary contributions for these periods.

You may request a Manx State Pension statement which will advise you how much you may receive at pension age. This amount is based on the information at that time and is not a guarantee.

In order to apply for a statement you must meet the following criteria:

• Have contributed to the Isle of Man National Insurance scheme for at least one full tax year,
• Be more than 4 months off your State Pension age,
• Not received a pension statement within the last 2 years.

If you meet the above criteria then you can complete form BR19 Application for a Manx State Pension Statement which is available on the website under Forms, National Insurance.

Return your completed form to the Pension Team at the Income Tax Division.

We aim to process your form within 8 weeks of the application being received.

The application for Manx State Pension Statement will advise of the pension amount that you will receive based on your contributions paid in the Isle of Man only.

If you have lived or worked in the UK then you might be eligible for a state pension from there also.

To make a claim for a UK state pension:

• Telephone: 0800 731 0175
• Website: www.gov.uk/check-state-pension 

We cannot answer any questions on behalf of the United Kingdom pension claims.

If you have worked in the UK a copy of your account will be shared with HMRC when we process your Pension Statement.