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The short answer
No. Nigeria does not appear on the list of social security agreement countries in HMRC's NI38 guidance (updated July 2026), so UK and Nigerian contributions are not combined and no certificate of coverage exists for Nigeria. A UK State Pension paid to someone living in Nigeria does not get the yearly increases paid in the EEA and agreement countries, and from the 2026 to 2027 tax year voluntary contributions for periods abroad can only be Class 3.
Readers often assume that because the UK and Nigeria have a tax treaty, they must also have a social security deal. They do not. The 1987 convention deals with income tax and capital gains tax, not National Insurance or pensions. This guide explains what the absence of an agreement means in practice, using HMRC and DWP pages checked in October 2026. It is information, not advice.
The countries that do have an agreement
HMRC's NI38 guidance lists the non-EU countries with UK social security agreements: Barbados, Bermuda, Canada, Chile, Gibraltar, Iceland, India, Ireland, the Isle of Man, Israel, Jamaica, Japan, Jersey and Guernsey, Liechtenstein, Mauritius, New Zealand, Norway, the Philippines, the Republic of Korea, the republics of former Yugoslavia, Switzerland, Turkey and the USA. EU countries are covered separately. Nigeria is not named anywhere in the guidance.
Where an agreement exists, a worker can get a certificate of coverage showing they pay into one system and not the other, and some agreements help with benefits. Without one, each country's rules apply on their own.
Working in Nigeria for a UK employer
NI38 sets out what happens in a country with no agreement. You must pay Class 1 National Insurance for the first 52 weeks abroad if all of these apply:
- your employer has a place of business in the UK;
- you are ordinarily resident in the UK;
- you were resident in the UK immediately before the overseas job began; and
- no social security agreement covers you.
After those 52 weeks, Class 1 normally stops. Any Nigerian pension contributions your employer must make under Nigerian law are a separate question; our guide to workplace pensions when moving back covers the overlap.
Voluntary contributions while you live in Nigeria
Gaps in your UK record reduce your State Pension. NI38 explains how to fill them from abroad. The rules changed from 6 April 2026:
| Class 2 (abroad) | Class 3 (abroad) | |
|---|---|---|
| Who | Employed or self-employed in the UK immediately before leaving, plus 3 years' continuous UK residence or earlier contribution conditions | From 6 April 2026: paid Class 1 for the first 52 weeks abroad, or lived in the UK 10 continuous years, or paid 10 qualifying years before leaving |
| Tax years | Earlier years only | Tax years 2026 to 2027 onwards: the only option for periods abroad |
| Healthcare cover | No | No |
NI38 says both classes can generally be paid up to the sixth tax year after the year they cover, and you apply on form CF83, which has an online version. You cannot pay voluntary contributions for any period in which you are liable for Class 1. GOV.UK publishes the current weekly Class 3 rate; check it there before you pay, because it changes each April. Our guide to voluntary NI from abroad works through whether buying years pays off.
Your State Pension in Nigeria
You can draw a UK State Pension while living in Nigeria. The DWP page on retiring abroad says you claim through the International Pension Centre within four months of reaching State Pension age, and you can be paid every 4 or 13 weeks. Payments to an overseas bank have a conversion charge of 0.39% before payment.
What you lose is the uprating. GOV.UK says the State Pension rises each year only if you live in the EEA, Gibraltar, Switzerland or a country with a social security agreement that provides for it (it notes Canada and New Zealand do not). "You will not get yearly increases if you live outside these countries." Because Nigeria has no agreement, a pension paid there stays at the rate it was when you left or first claimed. GOV.UK adds that it goes up to the current rate if you return to live in the UK. Our explainer on the UK State Pension in Nigeria shows how that erodes over time.
Example: the effect of no uprating
Example only, with assumed figures. Suppose your UK pension is £200 a week when you move to Abuja, and the UK rate rises by an assumed 3% a year. After ten years a UK resident on the same record would get about £269 a week (£200 × 1.03 to the power of 10); you would still get £200. The gap is roughly £69 a week, or about £3,600 a year.
What to check first
- Get a State Pension forecast to see how many qualifying years you have.
- Check whether you meet the new Class 3 conditions for periods abroad.
- Note the six-year payment window for each gap year.
- If a UK employer is sending you to Nigeria, ask whether the 52-week Class 1 rule applies.
- Keep records of Nigerian pension contributions separately; they do not count towards the UK record.
Where Pryme fits
If your pension or voluntary payments move between pounds and naira, a Pryme multicurrency account holds both, and Swap shows the rate and fee before you approve a conversion.
Questions people ask
Does Nigeria have a social security agreement with the UK?
No. Nigeria is not on the list of agreement countries in HMRC's NI38 guidance, updated July 2026.
Will my UK State Pension increase if I retire in Nigeria?
No. GOV.UK says yearly increases are paid only in the EEA, Gibraltar, Switzerland and certain agreement countries. It rises to the current rate if you return to live in the UK.
Can I pay voluntary National Insurance from Nigeria?
Possibly. From 6 April 2026, Class 3 for periods abroad needs one of three conditions, such as 10 continuous years' UK residence or 10 qualifying years before leaving. You apply with form CF83.
Do my Nigerian pension contributions count towards my UK State Pension?
No. Without an agreement the two systems are not linked, so Nigerian contributions do not fill gaps in your UK record.
Sources
- Guidance on Social Security abroad: NI38, HMRC, GOV.UK (updated 7 Jul 2026) · accessed Oct 2026
- National Insurance if you go abroad, GOV.UK · accessed Oct 2026
- State Pension if you retire abroad: how your pension is affected, GOV.UK · accessed Oct 2026
- State Pension if you retire abroad, GOV.UK · 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.