You pay National Insurance contributions to build up your entitlement to certain state benefits, including the State Pension.

The amount and type of National Insurance contributions you pay depend on whether you’re employed or self-employed and how much you earn.

Different types of contributions count towards different types of benefits – however, some benefits aren’t linked to National Insurance contributions at all and are often means-tested.

The HM Revenue & Customs (HMRC) website provides a range of useful information and guidance on National Insurance

Cross-border issues

NOTE:  UK Social Insurance =  National Insurance,  Irish Social Insurance =  Pay Related Social Insurance (PRSI)

Cross-Border workers – EU regulations (protected by the Withdrawal Agreement) and Common Travel Area rules allow for cross-border workers to combine social insurance contributions paid in both jurisdictions. So if you work across the border your PRSI and National Insurance contributions can be combined to help you qualify for contribution-based benefits e.g. Maternity Benefit or Illness Benefit.

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 you will need to check where you should pay social insurance (you shouldn’t pay in both places).  This can be complicated so you might need to speak with a citizens advisor or perhaps use the Online HMRC tool –  Check which country’s social security legislation applies to you (CA8421)

See also:

• Border People – National Insurance Numbers
• Border People – PRSI 
• Border People – Brexit Social security agreements between Ireland and Northern Ireland

Page last checked: March 2023

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.

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.