Isle of Man (IM)
The Isle of Man is a self-governing Crown Dependency of the British Crown in the Irish Sea, known for its favourable tax environment (no capital gains tax, no inheritance tax, low income tax), world-famous TT motorcycle races, and a thriving financial services, e-gaming, and technology sector.
Social Security in Isle of Man
Benefits, contributions, and how the system works for expats.
Social security is Manx-administered by the Isle of Man Treasury. Entitlement depends on residence, immigration status, income, household circumstances and National Insurance contribution record. The system is separate from — but closely linked to — the UK system.
National Insurance number
NI number
Existing UK NI numbers are generally used for Manx payroll records. New arrivals who need one should follow Isle of Man Income Tax Division and Social Security guidance. Apply before starting work where possible.
- Payroll
- ITIP tax coding
- National Insurance contributions
- Benefits
- State pension
- Self-employment registration
Benefits & Support Payments
Child Benefit
Child Benefit
Payment for eligible children subject to income/residence rules. From April 2025, all eligible children receive the same weekly rate (rate equalisation). For 2026/27 the rate is approximately GBP 29.48/week per child (2025/26 rate of GBP 28.65/week uplifted by 2.9% Isle of Man CPI).
Responsible adult ordinarily resident in the Isle of Man. Immigration/no-recourse conditions must be checked before claiming.
Apply through Social Security Division with child birth certificate, NI number and proof of address. Not automatically backdated beyond 3 months.
Employed Person's Allowance
EPA
In-work income support for qualifying low-income households.
Work, income, residence and household conditions.
Apply through Social Security with income evidence.
Income Support
Income Support
Means-tested support for people on low income.
Residence, income, capital and immigration conditions.
Apply through Social Security.
Incapacity Benefit
Incapacity Benefit
Support if unable to work due to illness or disability.
Medical evidence and NI conditions.
Via Social Security and medical certification.
Manx State Pension
Manx State Pension
State pension based on Manx/UK-linked NI record. Increased annually under the Triple Lock.
Qualifying NI years and pension age.
Claim through Isle of Man pensions/social security.
Manx Pension Supplement
Manx Pension Supplement
Supplement for eligible pensioners under Manx rules.
Age, residence and pension conditions.
Through Social Security/pension services.
Maternity / paternity / adoption allowances
Family allowances
Contribution-linked or statutory family benefits.
Employment/contribution and family conditions.
Apply with medical/employment evidence.
Contribution Overview
Class 1 NI (2026/27): Employees pay 11% on earnings between GBP 176/week and GBP 1,082/week, and 1% on earnings above GBP 1,082/week. Employers pay 12.8% on earnings above GBP 176/week (secondary threshold). Self-employed pay Class 2 (flat-rate GBP 6.75/week on profits above GBP 9,152/year) and Class 4 (8% on profits GBP 9,152–GBP 56,264; 1% above). Voluntary Class 3 contributions can protect records where eligible. Source: IOM Income Tax Division; Grant Thornton Isle of Man Budget 2026 commentary.
International Social Security Agreements
UK and Isle of Man NI records are closely linked and generally treated together for state pension purposes. Overseas totalisation depends on the countries and periods involved. The Isle of Man has limited standalone bilateral social security agreements beyond the UK relationship. Keep contribution records from every jurisdiction. Confirm with the Isle of Man Income Tax Division for specific country questions.
Benefits and immigration status can interact. Claiming public funds without checking immigration conditions can harm future applications. Benefits claiming and contribution history should be documented from first payslip.
Social Security
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