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 have had a Pension forecast from the Isle of Man and wish to pay the Voluntary Class 3 contributions offered in the letter payment can be made by the following methods
- Phone the Income Tax Division on +44 1624 686420 and pay by debit or credit card
- Send a cheque to the Income Tax Division made payable to Isle of Man Government
- Visit the Income Tax Division and pay by debit or credit card, cheque or cash. Please bring your letter detailing the contributions you are entitled to pay. Find our office opening hours.
Before making a payment if you think you may be entitled to pay the Voluntary Class 2 contributions as you are living and working outside the Isle of Man please complete and return the form ‘CF11 Application to pay Voluntary National Insurance Contributions’. This can be found in the National Insurance section of the forms page.
