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UK National Insurance: France residents face higher costs
Britons in France can no longer pay voluntary NICs at the cheaper Class 2 rate
Published
Modified
Residents in France who have previously been paying UK voluntary National Insurance contributions (NICs) at the low Class 2 rate are reminded that this is no longer possible and they are invited to switch to paying Class 3.
The cost difference is £18.40/week compared to £3.65 for Class 2, or £956.80/year compared to £189.80.
This follows a change in UK policy over NICs payments from people overseas. It relates to payments for the current UK financial year and into the future.
If you have gaps in the previous six UK tax years, you might still be able to top up pre-April 2026 years at the Class 2 rate if you meet the former eligibility conditions.
Transitional process
To convert to paying Class 3, visit the UK government website here.
The government says people should do this by next April 5 if they wish to take advantage of a simple transitional process.
The following should also apply:
you applied on or before April 5, 2026, to pay voluntary Class 2 or 3 NICs for the 2024-25 or 2025-26 tax year;
you will pay, or have paid, the voluntary NICs you applied for by April 5, 2027.
To complete the process, which is initially done online, you need your UK National Insurance number and must supply a contact phone number, including the code for France, and your full French address.
You will also be asked if you wish in future to pay by direct debit or annual payment.
You should then print the form, sign the declaration at the end, and post it to HMRC.
The application will be reviewed and you will be contacted by letter with more details, including whether it has been accepted and further information on the deadlines for payment.
If you do not qualify for the transition
If you do not take this up or do not qualify for it, or are applying to pay NICs from abroad for the first time, you will need to fill in the more complex form CF83.
HMRC says that in this case you might need to have spent more time living or paying contributions in the UK to be eligible to pay Class 3 NICs for periods abroad.
