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The short answer
If you are employed by a Nigerian company but work in the UK, employee (primary) Class 1 National Insurance is generally due on your pay: for 2026 to 2027, 8% on earnings between £242 and £967 a week and 2% above. Employer (secondary) contributions are due only if the employer, or someone treated as the employer, meets HMRC's residence, presence or place-of-business conditions in Great Britain. Where the employer has no UK presence, HMRC's DPNI scheme lets you pay your own contributions with your income tax.
Two kinds of Class 1
Class 1 National Insurance has two parts. Primary contributions are the employee's share, deducted from pay. Secondary contributions are the employer's share, paid on top. Working for a Nigerian company in the UK affects them differently.
Your share: primary Class 1
GOV.UK gives the 2026 to 2027 rates for employees:
| Weekly earnings | Monthly equivalent | Employee rate |
|---|---|---|
| £129 to £242 | Usually nothing to pay, but your record is protected | |
| £242 to £967 | £1,048 to £4,189 | 8% |
| Above £967 | Above £4,189 | 2% |
HMRC's PAYE Manual (PAYE20100) describes the DPNI scheme as appropriate where PAYE income tax and primary National Insurance are due, and lists a foreign employer with no UK address from which earnings are paid among the cases. Under that scheme you pay the tax and your National Insurance to HMRC yourself, under one PAYE reference.
Worked example
Example only. Emeka works from Birmingham for an Abuja firm and is paid the equivalent of £3,000 a month. His primary Class 1 for the month is (3,000 - 1,048) x 8% = £156.16. If his pay rose to £5,000 a month, it would be (4,189 - 1,048) x 8% + (5,000 - 4,189) x 2% = £251.28 + £16.22 = £267.50.
The employer's share: secondary Class 1
HMRC's National Insurance Manual (NIM33510, updated 7 October 2026) says an employer is liable for secondary Class 1 only if, at the time, it is resident in Great Britain, present in Great Britain, or has a place of business in Great Britain. "Place of business" is not defined in law; HMRC looks at facts such as a UK name plate, letterheads, a lease, fixed premises or a UK bank account.
If the Nigerian employer meets none of these, NIM33510 says "somebody else may be treated as the secondary contributor", pointing to rules on host employers. That can apply where you actually work for a UK business. Whether employer contributions are due where nobody qualifies is a point to confirm with HMRC or an adviser; the pages we read do not say it in terms.
No social security agreement with Nigeria
HMRC's NI38 guide lists the countries the UK has social security agreements with, and Nigeria is not one. In practice that means there is no agreement certificate that can keep you in the Nigerian system while working in the UK, or move your UK contributions across. For the reverse case, working in Nigeria for a UK employer, see UK NI when working in Nigeria, and for State Pension effects see no UK-Nigeria social security agreement.
Why paying matters to you
- State Pension. Class 1 contributions go on your National Insurance record, which is what the UK State Pension is based on.
- Your record. Earnings between £129 and £242 a week protect your record without a payment.
- Fewer surprises. Paying monthly as you go avoids a large catch-up bill if the position is sorted out later.
Steps
- Confirm whether the Nigerian employer has any UK presence or a UK business is your host.
- If it does, ask it to run UK payroll, collecting both shares.
- If not, contact HMRC about a direct payment scheme; see the direct payment scheme and who runs PAYE.
- Keep a monthly record of gross pay in pounds and contributions paid.
Tax and National Insurance points here are information, not advice.
Self-employed instead?
Some Nigerian companies treat UK-based staff as contractors rather than employees. If you really are self-employed, Class 1 does not apply; you pay Class 4 National Insurance through Self Assessment, which GOV.UK sets at 6% on profits between £12,570 and £50,270 and 2% above for 2026 to 2027, with Class 2 voluntary at £3.65 a week. Whether you are employed or self-employed depends on the real working arrangement, not the label in the contract: a fixed salary, set hours and the company's equipment point towards employment. If you are unsure, HMRC can give a view, and getting it right early avoids paying the wrong class for years.
Checking your record
However you pay, check your National Insurance record a few months later to make sure the contributions have been credited. GOV.UK says you can find your National Insurance number on payslips, P60s, HMRC letters, the HMRC app or your personal tax account. If contributions you paid do not appear, contact HMRC with your payment references and payslips or DPNI records. Gaps are easier to fix while the employer relationship is current and the paperwork is fresh, and a clean record now saves a long correspondence with HMRC years later, when you come to claim.
Where Pryme fits
If you are paid in naira or dollars, a Pryme account keeps your salary in the currency it arrived in, so you can Swap just the pounds you need for each month's tax and National Insurance, seeing the rate and the fee before you approve.
Questions people ask
Do I pay National Insurance if my employer is in Nigeria?
Generally yes. Employee Class 1 contributions are due on UK work; for 2026 to 2027 that is 8% on £242 to £967 a week and 2% above. If no one runs PAYE, you can pay through HMRC's DPNI scheme.
Does my Nigerian employer pay employer NI?
Only if it is resident or present in Great Britain, or has a place of business here, or someone else such as a UK host is treated as the employer for NI.
Is there a UK-Nigeria social security agreement?
No. HMRC's NI38 guide does not list Nigeria among the agreement countries.
Does paying NI help my UK State Pension?
Class 1 contributions go on your National Insurance record, which the UK State Pension is based on.
Sources
- GOV.UK: National Insurance, how much you pay · accessed Oct 2026
- HMRC PAYE Manual PAYE20100: DPNI scheme, direct payment of tax and NIC (updated 2 Oct 2026) · accessed Oct 2026
- HMRC National Insurance Manual NIM33510: conditions as to residence and presence, employers (updated 7 Oct 2026) · accessed Oct 2026
- HMRC NI38: Social security abroad (updated 7 Jul 2026) · accessed Oct 2026
- GOV.UK: Find your National Insurance number (updated 29 Jun 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.