19 January 2024

The policy team has received some queries regarding employees working abroad and the new National Insurance rules. We wanted to clarify and put your mind at ease with regards to the class 2 changes announced last year.

Class 2 National Insurance has not been removed or abolished, but the compulsory nature of it has been lifted for self-employed workers earning over the threshold.

This means that all types of workers eligible to do so can continue to voluntarily pay class 2 National Insurance contributions. Individuals can apply to fill in gaps in National Insurance while abroad if they fulfil certain criteria. If in doubt, we advise the worker to contact HMRC to clear up what their rights are.

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