Do you have employees working overseas?

If you are about to submit voluntary class 3 or class 2 contributions on behalf of your overseas employees, changes to the basic state pension rules may mean this is no longer necessary.

If your employees are due to reach State Pension age on or after 6 April 2010, these changes may affect their decision to pay voluntary contributions. We would therefore recommend that they apply for a State Pension forecast as they may have already qualified for a full basic State Pension under the new rules.

If you do continue to pay voluntary contributions on behalf of your overseas employees, please make sure that when you send us your payment you quote your 13 digit employer’s number, which is unique to your company. If you don’t know this number please contact us on 0191 2257095 quoting your Tax District reference and your PAYE reference number.

If you would like further information about paying National Insurance contributions for employees who are abroad you can email Residency quoting RRE in the subject box.

Alternatively our leaflets:

may help you.