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National Insurance Contributions in Northern Ireland

You pay National Insurance contributions to build up your entitlement to certain state benefits, including the State Pension. The contributions you pay depend on how much you earn and whether you’re employed or self-employed. You stop paying National Insurance contributions when you reach State Pension age.

Paying National Insurance contributions builds up your entitlement to certain state benefits. Different types of contribution count towards different types of benefit – however, some benefits aren’t linked to National Insurance contributions at all. The HM Revenue & Customs (HMRC) website provides a range of useful information and guidance on National Insurance

The amount and type of National Insurance contributions you pay depend on whether you’re employed or self-employed and how much you earn. For current rates please visit the HMRC website- National Insurance Rates

Cross-border issues

Cross-Border workers – EU regulations allow cross border workers to combine social insurance contributions paid in other EU countries. So if you work across the border your PRSI and National Insurance payments can be combined to help you qualify for social insurance based welfare payments.

Further information is available from the UK International Pension Centre and Citizens Information

Working on both sides of the border – If you are normally employed on both sides of the border (i.e. in two or more European Countries) new rules came into place in Northern Ireland from May 2010.  Please visit the following webpage for guidance regarding whether or not you are insured under the UK National Insurance Scheme – HMRC – UK National Insurance contributions: normally working in two (or more) EEA countries

See also:

Updated: October 2017

This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur.  It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North /  South

If you would like to suggest amendments or highlight new information that could be useful to others please don’t hesitate to get in touch.