Voluntary Contributions
What is a voluntary contribution?
You may have gaps in your National Insurance record where you were:
- Employed but had low earnings
- Living and/or working outside of the Isle of Man
- You were self-employed for part of the year or had profits below the Small Earnings Exception
- Were unemployed but had not claimed benefits
The gaps may mean that you have will not have sufficient years to get a full State Pension. In these instances you may be able to pay voluntary contributions.
What class of National Insurance can I pay?
This table explains who is eligible to pay Class 2 or Class 3 voluntary National Insurance contributions.
Please note voluntary contributions cannot be paid to the IOM and UK for the same tax year.
| Your situation | Which class to pay |
|---|---|
| Employed but earning under weekly LEL and not eligible for National Insurance credits | Class 3 Voluntary |
| Living and working outside of the Isle of Man (IOM) | Class 2 Voluntary – but only if you have worked in the IOM immediately before leaving, and you have previously lived in the IOM for at least 3 years in a row or paid at least 3 years of contributions |
| Living outside of the IOM and not working | Class 3 Voluntary – but only if at some point you have lived in the IOM for at least 3 years in a row or paid at least 3 years of contributions |
| Not working or receiving National Insurance credits | Class 3 Voluntary |
How do I pay voluntary contributions?
If you wish to apply to pay voluntary contributions please complete and return form CF11 Application to pay Voluntary National Insurance Contributions which can be found in the National Insurance section of the forms page.
Alternatively please contact the National Insurance Team by email at nationalinsurance.itd@gov.im or by telephoning at +44 1624 685400 and a form can be issued in the post.
