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The short answer
If your UK employer sends you to work in Nigeria, you will usually keep paying Class 1 National Insurance for the first 52 weeks, as long as the employer has a place of business in the UK and you were living in the UK before you went. That is because the UK has no social security agreement with Nigeria. After 52 weeks, Class 1 stops, and from 2026-27 you may be able to pay voluntary Class 3 contributions to protect your State Pension record.
Remote work and short secondments have made this a common question: a London fintech posts an engineer to Lagos, a consultancy sends a manager to Abuja for a year, or an employee simply asks to work from home in Enugu. National Insurance (NI) follows its own rules, separate from income tax, and the country you move to matters.
Why Nigeria is a 'no agreement' country
HMRC's NI38 guide (updated 7 July 2026) lists the countries outside the EU with which the UK has a social security agreement, including Canada, the USA, India, Jamaica, the Philippines and others. Nigeria is not on the list. Without an agreement, the UK's own rules decide what you pay, and there is no arrangement to stop Nigeria charging its own contributions as well. For background, see the UK and Nigeria without a social security agreement.
The first 52 weeks: Class 1 continues
NI38 says that when you go to work in a country with no agreement, you pay Class 1 contributions for the first 52 weeks if:
- your employer has a place of business in the UK;
- you are ordinarily resident in the UK; and
- you were resident in the UK immediately before you started the work abroad.
Your employer keeps running you through UK payroll for NI and pays the employer's share. After 52 weeks, Class 1 liability stops, even if you stay on the same contract.
Worked example (illustrative)
Using GOV.UK's 2026-27 rates: employees pay 8% on monthly earnings between £1,048 and £4,189 and 2% above; employers pay 15% above £417 a month. Example: Dayo is posted to Lagos on a £4,000 monthly salary. His Class 1 is 8% of (£4,000 − £1,048) = 8% of £2,952 = £236.16 a month. His employer pays 15% of (£4,000 − £417) = 15% of £3,583 = £537.45 a month. Both stop after his first 52 weeks in Nigeria.
After 52 weeks: voluntary Class 3
NI38 says that from 6 April 2026 you can pay voluntary Class 3 contributions while abroad if you paid Class 1 for the first 52 weeks abroad, or lived in the UK for 10 continuous years, or have 10 qualifying years of contributions. From 2026-27 only Class 3 is available abroad; the cheaper Class 2 route has gone. GOV.UK puts Class 3 at £18.40 a week for 2026-27, which is £956.80 for a full 52-week year (52 × £18.40). You can pay up to the sixth tax year after the year concerned, and you apply using form CF83. NI38 also notes that voluntary contributions abroad do not give you healthcare cover.
Whether paying is worthwhile depends on your State Pension forecast; see checking your State Pension forecast before moving and voluntary NI from abroad.
Income tax is a separate question
Paying UK NI does not settle where your salary is taxed. Under Article 15 of the UK-Nigeria treaty, employment income is taxable in your country of residence unless the work is done in the other country; work done in Nigeria can be taxed in Nigeria unless you are there 183 days or fewer in the tax year, paid by an employer not resident in Nigeria, and the pay is not borne by a Nigerian permanent establishment or fixed base. A secondment of a year or more will usually fail the 183-day limb. Your UK residence status may also change; see split year cases and UK tax on remote work from Nigeria.
Situations that change the answer
The employer has no UK place of business
The first-52-weeks rule in NI38 depends on the employer having a place of business in the UK. If you are employed by a company with no UK presence, that condition is not met, and you should check NI38's detailed conditions or ask HMRC what applies before assuming either way.
You were not living in the UK just before the posting
The rule also needs you to have been resident in the UK immediately before the work abroad began. Someone hired in Lagos by a UK company, having already moved, is in a different position from someone posted out from a UK office.
Short trips back during the 52 weeks
Work done during visits back to the UK can bring its own NI and income tax questions. Keep a diary of UK workdays; it also matters for the Statutory Residence Test.
Example of the dates
Example: if work in Abuja starts on 1 March 2027, the 52 weeks run to 27 February 2028. Class 1 stops after that, and voluntary Class 3 can be considered for the rest of 2027-28 and later years, within the six-year payment window.
Checklist for employee and employer
- Confirm the employer has a UK place of business and that you were UK resident just before the move.
- Note the date work in Nigeria starts; the 52 weeks run from then.
- Diary the end of the 52 weeks and decide on Class 3.
- Check your State Pension forecast and NI record online.
- Ask about Nigerian payroll and pension obligations for the employer in Nigeria.
- Keep the secondment letter and dates as evidence.
Questions people ask
Do I pay UK National Insurance while working in Nigeria?
Usually for the first 52 weeks, if your employer has a UK place of business and you were UK resident before you went. Nigeria has no social security agreement with the UK.
Can I pay voluntary NI from Nigeria?
From 6 April 2026, you can pay Class 3 abroad if you paid Class 1 for your first 52 weeks abroad, lived in the UK for 10 continuous years, or have 10 qualifying years.
How much is voluntary Class 3 NI in 2026-27?
GOV.UK gives £18.40 a week, which is £956.80 for a 52-week year.
Can I still pay Class 2 NI abroad?
NI38 says that from 2026-27 only Class 3 contributions are available to people abroad.
Sources
- HMRC NI38: Social security abroad (updated 7 Jul 2026) · accessed Oct 2026
- GOV.UK: Rates and thresholds for employers 2026 to 2027 · accessed Oct 2026
- GOV.UK: Voluntary National Insurance, rates · accessed Oct 2026
- GOV.UK: UK-Nigeria Double Taxation Convention (signed 9 Jun 1987) · 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.