Social Security Abroad

Rheynn Slaynt as Shickyrys Y Theay

S O C I A L S E C U R I T Y

For the Benefit of the Nation ~ Cour Foays yn Ashoon

DEPARTMENT OF HEALTH AND SOCIAL SECURITY

S O C I A L S E C U R I T Y

NI38 (IOM) May 2006

Issued by:Department of Health and Social Security

Social Security DivisionMarkwell House, Market Street,Douglas, Isle of Man. IM1 2RZ

www.gov.im/dhss/security

National Insurance contributionsSocial Security benefits

Health care in certain overseas countries

Rheynn Slaynt as Shickyrys Y Theay

For the Benefit of the Nation ~ Cour Foays yn Ashoon

The information in this leaflet can be provided in large print or on audio tape on request.

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Benefits and Pensions for Widows/WidowersBereavement Payment 28Bereavement Allowance 28Widowed Parent’s Allowance 31War Pensions 32

Social Security benefits that do not depend on NI contributionsAttendance Allowance and Disability Living Allowance 33Child Benefit 34Guardian’s Allowance 34Family Income Supplement and Disability Working Allowance 35Income-based Jobseeker’s Allowance 35Income Support 36Industrial Injuries Benefits 37Carer’s Allowance 39Severe Disablement Allowance 39Increase of benefit for your dependants 40

Cover for Health CareCover for health care 41

Other leaflets 43

Customer Service Standards 45

Confidentiality and Privacy 45

Contact details 46

Contents

About this leaflet 4

Information about Reciprocal Agreement countriesThe Reciprocal Agreement between the Isle of Man and the United Kingdom 5The Isle of Man and the European Community (EC) 6United Kingdom resident workers employed by Isle of man employers whoare sent to work abroad 6Reciprocal Agreement countries 6What to do next 7If you need help 8

National Insurance contributionsSummary of national insurance contribution classes and Isle of Man benefits 9If you are employed abroad 11Paying voluntary NI contributions abroad 12Deciding whether to pay voluntary NI contributions 14Volunteer development workers 17If you are paying Class 2 or Class 3 NI contributions now 18Other ways of maintaining your National Insurance record 18Additional information 19

Social Security benefits that depend on your NI contributionsWhat NI contributions are needed? 20Incapacity Benefit 21Contribution-based Jobseeker’s Allowance 22Maternity Allowance 23State Retirement Pension 24

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Information about Reciprocal Agreement CountriesThe Reciprocal Agreement between the Isle of Man and the United KingdomThis special Agreement provides, among other things, that residence,presence, employment, the payment and crediting of National Insurancecontributions and the claiming or payments of benefits in one countryshall have effect for all or any of those purposes in the other country.

In practical terms, this means that a worker who is resident, present andemployed in one country can be treated as if they are resident, presentand employed in the other country. It also means that an employer whohas a place of business in the Isle of Man can be treated as if he has aplace of business in the United Kingdom, and vice versa.

A “British ship”, i.e. a ship registered at a port in Great Britain, can alsobe treated as an “Isle of Man ship”, and vice versa.

The Agreement therefore provides for complete reciprocity between theIsle of Man and the United Kingdom and allows for the seamlessmovement of workers from one country to the other.

Administrative arrangements provided for under the Agreement allow forthe transfer of National Insurance contributions paid in one country tothe other country and for their crediting to the National Insurancerecords of the workers concerned and, after a transitional period, for thetransfer of National Insurance records to the other country.

These arrangements ensure that the benefits and pension position ofworkers who move between the Isle of Man and the United Kingdom arefully protected.

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About this leaflet

If you are going abroad, this leaflet will help you decide if you should pay National Insurance (NI) contributions to the Manx NationalInsurance scheme, in order that you may qualify for social securitybenefits in the future, should you return to live in the Isle of Man or theUnited Kingdom (U.K.).

It also contains information about whether you can continue to get social security benefits from the Isle of Man Department of Health andSocial Security (DHSS) during a temporary absence abroad.

Some people employed abroad have to pay NI contributions. Othersmay choose to pay contributions to help them qualify for benefits whenthey get back to the Island or for State Retirement Pension orbereavement benefits whether they come back or stay abroad.

This leaflet describes the classes of NI contributions and how paying themaffects your entitlement to social security benefits. It also describesarrangements for getting health care cover for periods abroad.

This leaflet does not apply to everyone. If you are:. going to a country which has a reciprocal agreement with the Isle ofMan, there are other leaflets you should read. Please contact theDepartment’s Head Office for more information;. going to the UK or Northern Ireland, you don’t need this leafletbecause the social security systems there are linked to the Isle ofMan, and vice versa;. a mariner, a member of the crew of a civil aircraft, a member of theArmed Forces serving abroad or a member of a service family livingabroad, then different arrangements apply. For further informationcontact the Contributions Section of the Social Security Division (seepage 8 for contact details).

Every effort has been made to ensure that the information in this leafletis correct at the date shown on the cover. However, changes in the lawmay make this leaflet become gradually less accurate.

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The Isle of Man and the European Community (EC)The Isle of Man is not part of the EC and its social security scheme is nottherefore governed by EC Regulations. The EC Regulations do not applyto people moving between the Isle of Man and Member States of the EC.Social security arrangements between the Isle of Man and most ECMember States are instead governed by individual agreements betweenthese countries and the United Kingdom, for which purpose the Isle of Manis included as part of the territory of the United Kingdom.

United Kingdom resident workers employed by Isle of Manemployers who are sent to work abroadIn these employment situations, the liability for primary (employee’s)contributions arises under United Kingdom legislation because the workeris ordinarily resident in the United Kingdom. Secondary (employer’s)contributions are also due in the United Kingdom because the Isle of Manemployer is treated as having a place of business in the United Kingdom,under the terms of the Isle of Man/UK Reciprocal Agreement.

United Kingdom legislation is therefore used to determine thecontribution liability of such workers who are sent to work abroad (i.e.,outside the EC). In the case of workers sent to work in the EC, the ECRegulations apply. If a worker is sent to a country outside the EC, withwhich the United Kingdom has a bi-lateral agreement, then the provisionsof that agreement will apply.

Reciprocal Agreement CountriesThe United Kingdom concluded social security agreements with most ECcountries before the EC Regulations came into force. The Isle of Man wasincluded in these agreements as part of the territory of the UK. Althoughthe EC Regulations now apply in relation to the UK and the other ECMember States, the Isle of Man continues to rely on the provisions of theold agreements, which remain in force. The UK (including the Isle of Man)also has agreements with a number of other countries about social security.If you are going to any of the countries listed opposite, contact theContributions Section (see page 8) and ask for a leaflet. The leaflet will tellyou how the arrangements in that country differ from those in this leaflet.

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Austria*** Gibraltar*** Malta***

Barbados Guernsey Mauritius

Belgium*** Iceland+ Norway+

Bermuda Ireland Portugal***

Canada* Israel Spain***

Cyprus*** Italy*** Sweden***

Denmark*** Jamaica Switzerland+

Finland*** Japan* Turkey

France*** Jersey USA

Germany*** Korea* Yugoslavia**

* A Double Contributions Convention (DCC) exists for Canada, theRepublic of Korea and also Japan (the UK/Japan agreement came intoforce on 1 February 2001). A DCC only covers social securitycontribution liability and does not include benefits

** This includes the State Union of Serbia and Montenegro, Bosnia-Hercegovina, Croatia, Slovenia and the former Ygoslav Republic ofMacedonia.

*** EC Countries

+ Not members of the EC but enjoy special arrangements with the EC toaccess EC social security provisions.

What to do nextIf, after reading this leaflet, you decide that you want to pay NIcontributions while you are abroad, you should fill in and return formCF11A available from the Contributions Section at the address on page 8.

We will deal with your application and write to you with advice andfurther information as necessary.

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National Insurance contributions

National Insurance (NI) contributions help to pay for some social securitybenefits, including State Retirement Pension. There are 4 classes of NIcontributions. The class you pay depends on whether you are employedor self-employed. You can also pay voluntary Isle of Man contributions.

Class 1You must pay these if you work for an employer and your earnings areabove the earnings threshold. The amount you pay depends on how muchyou earn (up to a maximum). Your NI contribution is deducted from yourwages. Your employer also has to pay NI contributions for all otheremployees of theirs who have earnings above the earnings threshold.

Class 2These contributions have to be paid in respect of each week in which youare self-employed (unless your profits are so low that you are exceptedfrom this requirement). You pay the same amount however much youearn. You can pay these contributions by Direct Debit which enables youto pay NI contributions every four or five weeks in arrears, depending onthe number of Sundays in the tax month (i.e. from the 6th. of one monthto the 5th. of the next) directly from your bank or building societyaccount, or monthly by cash or cheque.

Class 3These are voluntary contributions and can be paid if you want to protectyour right to basic State pension and bereavement benefits and you arenot liable to pay Class 1 or Class 2 contributions. You can pay them bydirect debit (in the same way as class 2 contributions), or as a lump sumat the end of the tax year.

Class 4Class 4 contributions are payable by self-employed people whose netprofits are over a certain amount. These are normally paid by self-employed people in addition to Class 2 contributions. They arecollected with Income Tax, and do not count towards benefits.

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If you need help

The information in this leaflet may not be detailed enough to answer allof your questions.

If you need help, you should visit the Contributions Section well beforeyou leave the country.

If you live (or were living) in the Isle of Man before going abroad andneed help with an enquiry about Isle of Man contributions, or if yourequire a Retirement Pension forecast you should write to:

Contributions SectionSocial Security Division2nd FloorMarkwell HouseMarket StreetDOUGLASIsle of ManIM1 2RZ

Telephone: 01624 685177Email : nationalinsurance.dhss@gov.im

You will not need a Retirement Pension forecast if you are within fourmonths of retirement age (see page 25).

Basic Retirement Pension can also be based partly or wholly on yourhusband’s NI record, if this increases the value of your entitlement. FromApril 2010 basic Retirement Pension can be based on the record ofeither you or your partner, whoever reaches State Pension Age first (seepages 24 to 27).

If you are divorced and have not married again, you may be able toclaim benefits based on your former spouse’s NI contributions.

If you are employed abroadWhen you must pay Class 1 contributionsWhen you are employed abroad Class 1 NI contributions must be paid forthe first 52 weeks you are there, if you meet the following conditions:. your employer has a place of business in the Isle of Man or the UK;. you are ‘ordinarily resident’ in the Isle of Man; and. immediately before starting the employment abroad you were resident

in the Isle of Man.

Class 1 NI contributions are payable by you and your employer just as ifyou were employed in the Isle of Man. The rates of contribution are thesame as if you were working on the Island and your employer must makeappropriate deductions from your pay.

If your employer is an overseas government or an international organisationsuch as the United Nations High Commission for Refugees (UNHCR), theymight not pay the employer’s share of the Class 1 contribution because oftheir legal position in this country. If this is the case, you become liable topay your own Class 1 NI contributions if your employer has a place ofbusiness in the Isle of Man.

If you do not pay Class 1 NI contributions for the first 52 weeks of youremployment abroad, you cannot pay Class 2 or Class 3 contributionsinstead. This means that there will be a gap in your insurance record, whichcould affect your entitlement to any of the benefits listed in the Table onpage 11. If you are in any doubt about the status of your employer orrequire information on how to pay your share of Class 1 NI contributions,write to the Contributions Section at the address shown on page 8.

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How much you payThe amounts charged normally change at the beginning of each tax year(6th April).

The class of NI contribution you pay affects the benefits you can get. The following table shows which NI contributions count for which benefits.

Benefit Class 1 Class 2 Class 3

Basic Retirement Pension Yes Yes Yes

Additional Retirement Pension Yes No No

Bereavement Benefits Yes Yes Yes

Incapacity Benefit Yes Yes No

Industrial Injuries Yes No NoDisablement Benefit

Maternity Allowance Yes Yes No

Paternity Allowance Yes No No

Adoption Allowance Yes No No

Contribution-based Yes No NoJobseeker’s Allowance

Other benefits are non-contributory. This means that you do not have topay any NI contributions to get them - but you must meet the qualifyingrules that apply to them.

Benefits for widows and widowers are dependent on your late spouse’s Class1, 2 or 3 NI contributions.

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Class 3 NI contributionsYou can pay voluntary Class 3 NI contributions to protect your right toRetirement Pension and, if you are married or in a civil partnership, yourspouse’s or civil partner’s right to Bereavement Benefits. Although thesebenefits are payable anywhere abroad, they are only uprated if you areresident in certain countries when pension rates go up in the Isle of Man(usually each April).

You can pay Class 3 NI contributions whether you are working abroad ornot - but not for the period you are liable to pay Class 1 NI contributions(see page 9).

You can pay Class 3 contributions abroad:. if you have paid Class 1 NI contributions for the first 52 weeks ofyour employment abroad or. you satisfy either of the following conditions:

– you have lived in the Isle of Man for a continuous three-yearperiod at any time before the period for which NI contributions areto be paid; or

– before you went abroad, you paid a set amount in NI contributionsfor three years or more (this will be checked when you ask to payClass 3 NI contributions).

If you want to pay Class 3 NI contributions while you are abroad,complete and return the application form CF11A which you can get fromthe Contributions Section at the address shown on page 8.

If you are liable for Class 1 NI contributions, do not apply to payvoluntary Class 3 NI contributions until your IOM liability for Class 1contributions has ended.

Voluntary payment of Class 3 contributions does not give cover forhealth care abroad in any circumstances.

Payment of Class 1 NI contributions during your first 52 weeks abroadmay help you to satisfy the contribution conditions for Contribution-based Jobseeker’s Allowance, Incapacity Benefit or Maternity Allowanceon return to the Isle of Man. After the first 52 weeks you may wish topay Class 3 voluntary NI contributions to protect your entitlement toRetirement Pension and Bereavement Benefits.

If you are employed abroad, but do not have to pay Class 1 NIcontributions for the first 52 weeks, you may wish to pay Class 2 or Class 3 NI contributions. From 6 April 2000 class 2 NI contributions areless expensive than Class 3 NI contributions and they can help you toqualify for Incapacity Benefit or Maternity Allowance when you return tothe Isle of Man. See over for more information.

Paying voluntary NI contributions while you are abroadClass 2 NI contributionsIf you are not liable to pay Class 1 NI contributions while you are workingabroad, you may choose to pay Class 2 NI contributions. These may helpyou qualify for some benefits when you get back to the Isle of Man.

You can pay them whether you are employed or self-employed and if yousatisfy the following conditions:. you have lived in the IOM for a continuous three-year period at any

time before the period for which NI contributions are to be paid, or. before going abroad you paid a set amount in NI contributions forthree years or more (this will be checked when you ask to pay Class 2 NI contributions) and. you are working abroad but you are not liable to pay Class 1 NI contributions and. you were an employed or self-employed earner immediately before youwent abroad or you would normally be employed or self-employed, butwere unemployed immediately before you went abroad.

If you want to pay Class 2 NI contributions while you are abroad,complete and return application form CF11A which you can get from the Contributions Section at the address shown on page 8.

Voluntary payment of Class 2 contributions does not give cover forhealth care abroad in any circumstances.

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When to pay Class 2 or Class 3 contributions

It is important to note that Class 2 or Class 3 NI contributionsshould be paid by the due date, i.e. within 42 days of the end of the tax year to which they relate. There are also time limits forpayment and late payments may affect your right to benefits.

If Class 2 NI contributions are not paid before the end of the tax yearfollowing the year in which they are due, they must be paid at thehighest Class 2 rate in force between the weeks when they were due andthe date when they are paid. This means that Class 2 NI contributionsfor the 2004/2005 tax year must be paid by 5 April 2006, otherwise the amount you have to pay may increase. The later you pay the NIcontributions, the more you might have to pay.

If Class 3 NI contributions are not paid until after the end of the secondtax year following the one in which they were due, they must be paid atthe highest Class 3 rate in force between the weeks for which they shouldbe paid and the date they are paid. This means that Class 3 NIcontributions for the 2003/2004 tax year must be paid by 5 April 2006,otherwise the amount you have to pay may increase. The later you paythe NI contributions, the more you might have to pay.

Payment of Class 2 or Class 3 NI contributions cannot normally bemade after the end of the sixth year following the one in which theywere due.For more information about late payments of Class 2 and Class 3 NIcontributions contact the Contributions Section at the address shown onpage 8.

How much do you pay?The Isle of Man NI contribution rates are the same as in the United Kingdomand abroad.

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Deciding whether to pay voluntary NI contributionsYou can generally choose to pay Class 2 or Class 3 NI contributions whileabroad if you wish to protect your entitlement to some social security benefits.

There are some points to bear in mind when deciding what NI contributionsyou wish to pay.

For entitlement to pensions you must pay 52 voluntary NI contributionsfor every tax year for which you choose to pay. Paying less will not giveyou a qualifying year. If you have paid Class 1 NI contributions orreceived credits for any part of a tax year, the number of Class 3 NI contributions you may need to pay can only be calculated after theend of that tax year and after the Class 1 NI contributions/credits havebeen recorded on your National Insurance account. A notice of anydeficiency in your NI contribution record will be issued within 12 monthsof the end of the tax year to your last recorded address. It will tell youhow many voluntary contributions you will need to pay to make that yeara qualifying year for benefit purposes.

It may be in your own interest to ask for a statement of your NIcontributions for the year you left the IOM (see page 15 for the timelimits and penalties for late payment).

If you can pay either Class 2 or Class 3 NI contributions, you can changefrom one to the other as you choose. But you cannot change from Class3 to Class 2 NI contributions if you are not working.

From 6 April 2000 Class 2 contributions were less expensive than Class3. They can help you satisfy the contribution conditions to qualify forIncapacity Benefit or Maternity Allowance when you return to the Isle of Man.

You cannot choose to pay Class 2 NI contributions if you paid Class 1 NI contributions for the first 52 weeks you were abroad. This is becauseClass 1 NI contributions can help you qualify for Incapacity Benefit (seepage 21), Contribution-based Jobseeker’s Allowance (see page 22) andMaternity Allowance (see page 23) on your return to the Isle of Man.

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Annual payment - this allows you to pay NI contributions for a completetax year, once a year in arrears, direct to the Contributions Section. Ifyou would prefer to pay this way, the Contributions Section will tell youeach year how much you should pay (in sterling) and when payment isdue. You can pay direct, or through your bank.

Payments by an agent - you can get someone in the Isle of Man topay your NI contributions for you. If you wish to do this, please informthe Contributions Section. Your agent can pay your NI contributions byDirect Debit or annual payment. Ask your agent to wait until theyreceive a letter from the Contributions Section before paying your NIcontributions.

Volunteer Development WorkersIf you are sent to work abroad in a developing country by a registeredcharity, you may be able to choose to pay Class 2 NI contributions at thespecial rate for Volunteer Development Workers. These NI contributionsmay help you satisfy the contributions conditions for contribution-basedJobseeker’s Allowance, Incapacity Benefit and Maternity Allowance andgive you cover for industrial injury or disablement suffered during youremployment abroad when you return to the Isle of Man.

You may pay Volunteer Development Class 2 contributions if:. you are ‘ordinarily resident’ in the IOM, and. your recruiting organisation is approved for these purposes by theInland Revenue in the UK, and. the country where you are working is recognised as a developingcountry by the Inland Revenue in the UK.

The organisation that recruited you will know whether the last twoconditions are satisfied.

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How to pay voluntary NI contributions whilst abroadYou can choose to pay Class 2 or Class 3 NI contributions by regulardirect debit or by annual payment.

Direct Debit - enables you to pay NI contributions every 4 or 5 weeks in arrears, depending on the number of Sundays in the tax month (i.e.,from the 6th of one month to the 5th of the following month) directlyfrom your bank or building society account. The arrangement normallybegins a few weeks after the Contributions Section receives a Direct Debitrequest from you, and continues until you tell your bank or buildingsociety to stop payment.

If the NI contribution rate changes (which usually happens every April)the new amount will be debited from your account. The ContributionsSection will notify you of the change. Any Direct Debit arrangement willconform strictly with the terms of the instruction of the Direct Debit formyou sign. If a mistake is made and you pay the wrong amount, theContributions Section will have given your bank or building society anindemnity so that you can get an immediate refund.

If you wish to pay NI contributions in this way, you should complete formCA04(IOM) as well as form CF11A, both of which you can get from theContributions Section (see page 8 for contact details).

Note - Banks and building societies may be unable to implement DirectDebit authorities on deposit/savings accounts.

The Direct Debit Guarantee. This guarantee is offered by all banks and building societies that take part in the Direct Debit Scheme. The efficiency and security of the scheme is monitored andprotected by your own bank or building society.. If the amounts to be paid or the payment date changes, the Contributions Section will notify you within 10 working days in advance of your account being debited asotherwise agreed. If an error is made by the Contributions Section or your bank or building society, youare guaranteed a full and immediate refund from your branch of the amount paid. You can cancel a Direct Debit at any time by writing to your bank or building society.Please also send a copy of your letter to the Contributions Section.

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. a man aged 60 or over. But this will not apply to any tax year duringwhich you are abroad for more than 182 days. These credits areissued automatically. Men who plan to go, or have been, abroad formore than 182 days in a tax year can claim contribution-basedJobseeker’s Allowance (if they are unemployed, but available andactively seeking work), or Incapacity Benefit (if they are incapable ofwork through illness) to enable them to get credits for that part ofthe tax year spent in the Isle of Man. They can also pay voluntaryClass 3 NI contributions for the period they were abroad, if they want that tax year to count for pension purposes.

If you get Incapacity Benefit, Severe Disablement Allowance or Carer’sAllowance from the Isle of Man while you are abroad, you may beawarded credits and may not therefore need to pay NI contributions.

Home Responsibilities ProtectionIf your opportunity to work is limited because you are looking after achild or a sick or disabled person, Home Responsibilities Protection canmake it easier to qualify for a basic Retirement Pension. See form CF411How to protect your State Retirement Pension if you are looking aftersomeone at home.

Home Responsibilities Protection will apply to you whilst abroad in thesame way as if you were in the Isle of Man.

Additional InformationIf you marry while you are abroad, and you have been paying any classof NI contribution, write to the Contributions Section at the address onpage 8. Give the date you married, and your own NI number and that of your spouse. If you are a woman please also give your new andformer name and the name and title by which you wish to be addressedin the future. We will amend our records accordingly.

If you are married or in a civil partnership you may be able to use theNational Insurance record of your spouse or civil partner in order toincrease your Retirement Pension entitlement, if your own record is notgood enough. See the UK leaflet NP 46 A guide to retirement pensionsfor further information on all retirement pension issues.

How to pay Volunteer Development Workers Class 2 NI contributionswhilst abroadFill in form CF11A which you can get from the Contributions Section (seepage 9 for contact details) and send it to your recruiting organisationwho will act as your agent in paying your NI contributions.

If you are paying Class 2 or Class 3 NI contributions nowIf you have been paying Class 2 or Class 3 NI contributions by DirectDebit and you are not going to pay Class 2 or Class 3 NI contributionswhilst abroad, write to the Contributions Section.

Tell them when you are going abroad and your overseas address.

If you want to pay Class 2 or Class 3 NI contributions while you areabroad, fill in and return application form CF11A, which you can get from the Contributions Section (see page 8 for contact details) .

Other ways of maintaining your National Insurance recordThere are two other ways in which your NI record can be maintained.

CreditsWhilst in the Isle of Man you may be able to get credits instead of havingto pay NI contributions if you are:. unemployed for full weeks. But you will normally have to sign on at a

social security office and look for work to get the credits;. incapable of work through illness for full weeks. But you will normallyhave to send in medical certificates (“sick notes”) to a social securityoffice to get the credits;. entitled to Maternity Allowance, Carer’s Allowance or Adoption Allowance;. taking a course of approved training;. receiving Disability Working Allowance or Family Income Supplement(if your earnings as an employed earner are less than the LowerEarnings Limit (LEL) for National Insurance);. required to attend jury service and do not have earnings at, orexceeding, the LEL for National Insurance;

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Incapacity BenefitIncapacity Benefit may be paid if you are ill and away from work. To qualify you must meet the following NI contribution conditions:. you must have paid Class 1 NI contributions on earnings and/or Class

2 NI contributions in at least one of the last 3 tax years equal to atleast 25 times the weekly lower earnings limit for that year. Creditsdo not count for this condition; and. you must have paid Class 1 NI contributions on earnings and/or Class2 NI contributions, or have Class 1 credits, equal to at least 50times the weekly lower earnings limit in each of the two relevant taxyears.

Since April 2001, disabled people who claim Incapacity Benefit beforethe age of 20, or 25 if they have been in education or trainingimmediately before the age of 20, may qualify for benefit withoutsatisfying the contribution conditions.

Getting Incapacity Benefit abroadIncapacity Benefit can be paid abroad for up to 26 weeks after you leavethe Isle of Man if your absence is temporary and. either you have gone abroad for the specific purpose of receiving

treatment for an incapacity which began before you left the Isle ofMan, or. you were continuously incapable of work for at least 6 months up to the date that you left the Isle of Man, and you have beencontinuously incapable of work since then.

You may be able to get Incapacity Benefit for longer than 26 weeks ifyou are also getting Attendance Allowance or Disability Living Allowance,and your absence abroad is still temporary.

If you intend to go abroad, you should contact your nearest socialsecurity office. They will let you know whether Incapacity Benefit can bepaid to you whilst you are abroad.

Your NI record may be covered by credits while you are gettingIncapacity Benefit.

For information about health care abroad, see pages 41 to 42.

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Some married women and widows pay reduced rate NI contributionsbecause in the past they made a married woman’s reduced rate election,i.e. they had chosen to pay Class 1 NI contributions at a reduced rate.Until they cancel that election, they cannot pay Class 3 NI contributions,claim credits, have Home Responsibilities Protection, or receive any ofthe benefits listed on page 11. The same rules apply abroad as at home.See leaflets CA13 National Insurance contributions for Women withReduced rate Elections or CA09 National Insurance contributions forwidows/widowers.

Social Security benefits that depend on your NI contributions

There are extensive rules governing social security benefits - these areexplained in a series of leaflets on individual benefits. You should readthe leaflet which explains the benefit you are interested in. There is a listof these leaflets on pages 47 to 48.

What NI contributions are needed?To qualify for most of the benefits mentioned in this section, you need tohave enough NI contributions of the relevant type on your NI recordduring the ‘relevant tax years’. What will be the relevant will depend onwhich benefit(s) you claim and when.

Because Class 1 NI contributions are based on earnings, you cannot justcount the number of weeks you have paid. NI contributions rules arebased on the number of weeks’ NI contributions you would need to pay ifyour weekly earnings were at the lower earnings limit during the tax year.

If your earnings are normally above the lower earnings limit, you willneed to have paid fewer weeks’ NI contributions to have reached theright amount. The weekly lower earnings limit in the current tax year canbe found in leaflet NI196(IOM) Social Security Benefit Rates.

The following sets out the types and amounts of NI contributions you willneed to have paid to qualify for each of the benefits listed. This shouldhelp you decide if you need to pay voluntary NI contributions while youare abroad. Information about getting these benefits abroad, and therules when you return to the Isle of Man, are also provided.

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Returning to the Isle of Man

If you need to claim Contribution-based Jobseeker’s Allowance on your return to the Isle of Man, you will be treated as if you paid Class 1NI contributions for the time you were abroad if the following twoconditions apply:. you worked abroad for the same employer for longer than 52 weeks

and paid Class 1 NI contributions for which you were liable for thefirst 52 weeks (see pages 11 and 12). you remained ‘ordinarily resident’ in the Isle of Man for the wholetime you were abroad.

Maternity AllowanceMaternity Allowance is payable for up to 26 weeks.

To qualify you must have been employed or self-employed for at least 26weeks in the 66 week period ending in the week before the week in whichyour baby is expected and earn (on average) at least £30 a week.

Getting Maternity Allowance abroadMaternity Allowance can be paid abroad during the period of yourabsence from the Isle of Man if that absence is temporary and either. you go abroad for the specific purpose of receiving medical treatment

for an illness which began before you left this country (pregnancyitself is not considered an incapacity); or. you were continuously incapable of work for at least 6 months up tothe date you left the Isle of Man and you have remained continuouslyincapable of work since then.

If you intend to go abroad you should contact your nearest socialsecurity office. They will let you know whether Maternity Allowance canbe paid to you whilst you are abroad.

Your NI record may be covered by credits while you are getting Maternity Allowance.

For information about health care abroad, see pages 41 to 42.

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Returning to the Isle of ManIf you need to claim Incapacity Benefit on your return to the Isle of Manyou will be treated as if you had paid Class 1 NI contributions for thetime you were abroad if both the following conditions apply:. you worked abroad for the same employer for longer than 52 weeks

and paid Class 1 NI contributions for which you were liable for thefirst 52 weeks (see pages 11 and 12), and. you remained ‘ordinarily resident’ in the Isle of Man for the wholetime you were abroad.

Alternatively, you may be entitled to claim Incapacity Benefit if you paidClass 2 NI contributions abroad during the relevant tax years.

Contribution-based Jobseeker’s AllowanceTo qualify for contribution-based Jobseeker’s Allowance in the Isle of Manyou must meet both of the following conditions:. you must have paid, in one of the two relevant tax years, Class 1

NI contributions on earnings of at least 25 times the weekly lowerearnings limit. Credits do not count for this condition; and. in both the two relevant tax years, you must have paid - or beencredited with - Class 1 NI contributions on earnings of at least 50times the weekly lower earnings limit.

Class 2 contributions (except those paid by volunteer developmentworkers and share-fishermen) do not count towards contribution-basedJobseeker’s Allowance.

Getting Contribution-based Jobseeker’s Allowance abroadYou cannot normally get contribution-based Jobseeker’s Allowance whilstabroad. But you may be able to do so if you are going away to attend a jobinterview (for up to 7 days) or if you are going away for medical treatment.

If you intend to go abroad you should contact your nearest socialsecurity office. They will let you know whether Jobseeker’s Allowance canbe paid to you whilst you are abroad.

Your NI record may be covered by credits while you are gettingJobseeker’s Allowance.

For information about health care abroad, see pages 41 to 42.

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Then, to get the full rate pension, about 90% of the tax years in yourworking life must be ‘qualifying years’.

For a year to be a qualifying year your NI record must show:. 52* Class 2 or Class 3 NI contributions or. 52* credited contributions or. an amount of Class 1 NI contributions on earnings equal to 52* timesthe lower earnings limit or. a mixture of any of these to the same value

(*50 for tax years between 6 April 1975 and 5 April 1978)

Flat rate NI contributions and credits on your NI record before 6 April1975 are converted to qualifying years by dividing the total number by50 and rounding up to the next whole number, but the number ofqualifying years worked out in this way cannot be more than the numberof years in your working life up to April 1975.

If you do not have enough qualifying years to get the full rate ofRetirement Pension, you may get a pension at a reduced rate. Theminimum number of years you need for any pension to be paid is abouta quarter of the years you need for a full basic rate pension.

Retirement Pension forecastYou can ask for a forecast of what pension you can expect to get whenyou reach State pension age. The pension forecast will tell you what yourpension entitlement is currently, and whether or not it can be improved.

You will not need a pension forecast if you are within four months ofState pension age.

If you are abroad, or are planning to go abroad in the near future, youshould contact the Contributions Section (see page 8 for details) who willsend you a form to fill in and return.

If you have returned from abroad, or are not going to go abroad for sometime, you should get form BR19(IOM) from your nearest social securityoffice. Complete the form and send it to the address on the form.

24

Returning to the Isle of ManIf you need to claim Maternity Allowance on your return to the Isle ofMan, you will be treated as if you paid Class 1 NI contributions for thetime you were abroad if both the following conditions apply:. you worked abroad for longer than 52 weeks and paid Class 1

NI contributions for which you were liable for the first 52 weeks (see pages 11 and 12), and. you remained ‘ordinarily resident’ in the Isle of Man for the wholetime you were abroad.

State Retirement PensionBroadly speaking, to get a Basic Retirement Pension at the full rate, you(or your late spouse, if you claim as a widow/widower) must have paid or been credited with enough NI contributions for 90% of the tax yearsneeded for a full rate pension. Your working life begins at 16 andcontinues up to the end of the tax year before the one in which youattain State pension age.

Currently, State pension age is 65 for men and 60 for women. However,over a ten year period starting on 6 April 2010 State pension age forwomen will gradually change from age 60 to 65.

In addition to Basic Retirement Pension, you may also get a PensionSupplement if you have paid a minimum number of NI contributions on theIsle of Man during your working life. Generally speaking this is 10 years,but may be as few as 5 if you become incapacitated before you reachState pension age. Any Pension Supplement to which you may be entitledwill only be payable whilst you are ordinarily resident on the Island.

NI contribution conditionsBefore you get any pension at all, you must have paid in any one tax year:. 52* Class 2 or Class 3 NI contributions, or an amount of Class 1

NI contributions on earnings equal to 52* times the lower earningslevel, or a mixture of any of these to the same value, or. 50 flat-rate NI contributions of any class at any time before 6 April 1975.

(*50 for tax years between 6 April 1975 and 5 April 1978)

27

Even if your Retirement Pension is not increased while you are abroad(because you are not living in one of the countries mentioned above), youwill get the increased rate of pension if you return to live in, or visit, theIsle of Man or the UK. However, the increases will be removed when youreturn abroad, if your stay in the Isle of Man or UK was only temporary.

Going abroad for six months or lessIf you go abroad for six months or less, you do not normally need to tellus unless you need your pension paid to you while you are away.

When you go abroad you can:. keep your pension orders and cash them on your return (rememberthat each order has to be cashed within three months from the dateprinted on it), or. have your pension paid into an Isle of Man bank, building society orNational Savings account, or to a person of your choice who lives inthe Isle of Man.

Going abroad for more than six monthsIf you are going abroad for more than six months, tell your nearest socialsecurity office before you go. They will make arrangements to pay yourpension to you while you are abroad.

Your pension can be paid:. into your Isle of Man/UK bank, building society or National Savingsaccount, or to the account of a person of your choice who lives in theIsle of Man/UK every 4 weeks, or. by cheque sent to your address abroad every 13 weeks or every yearif you get a small pension (currently £5.00 a week or less).

Returning to the Isle of ManIf you had made arrangements to get your pension paid to you while youwere abroad, you should get in touch with the Pensions Group at SocialSecurity Head Office (telephone 01624 685176 or write to or e-mail theaddress on page 46) before you return to the Isle of Man.

26

Claiming Retirement Pension abroadIf we have your address, we will write to you about four months beforeyou reach State pension age and ask if you want to claim RetirementPension. If you do not get a letter and you think you may be entitled to a pension when you reach State pension age, get in touch with theContributions Section (see page 8 for contact details).

Payment of Retirement Pension AbroadState Retirement Pension can normally be paid to you wherever you live.

It is normally uprated every year in April. However, you will not getannual increases in Retirement Pension if you go to live outside the Isle ofMan or the United Kingdom, unless you go to live in one of the countrieslisted below. This means that your pension will stay at the same rate aswhen you left the Isle of Man or the United Kingdom, or when you firstqualified for the pension if you were already living abroad at the time.

Annual increases will, however, be payable if you are living in one of thefollowing countries:

Austria Greece Mauritius

Barbados Guernsey Netherlands

Belgium Iceland Norway

Bermuda Ireland Philippines

Bosnia-Herzegovina Israel Portugal

Croatia Italy Slovenia

Cyprus Jamaica Spain

Denmark Jersey Sweden

Finland Luxembourg Switzerland

France Former Republic Turkeyof Macedonia

Germany Malta USA

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Your spouse’s or civil partner’s working life is the number of complete taxyears from age 16 to the tax year before their State pension age, orbefore their date of death if that is earlier.

If you do not qualify for the full rate of Bereavement Allowance, you mayget a reduced rate if your late spouse or civil partner had paid (or beencredited with) NI contributions for a quarter of the years needed for a fullrate allowance.

For you to qualify for a Bereavement Allowance, your late spouse or civilpartner must have paid in any one tax year:. 52 Class 2 or Class 3 NI contributions, or an amount of Class 1 NI

contributions equal to 52 NI contributions at the lower earnings level,or a mixture of any of these to the same value, or. 50 flat rate NI contributions of any class at any time before 6 April 1975.

Claiming your Bereavement Allowance from abroadIf you are widowed abroad and your late spouse or civil partner paid NI contributions in the Isle of Man you should write to the Social SecurityHead Office at the address on page 46.

Payment of Bereavement AllowanceBereavement Allowance can normally be paid to you wherever you live.

It is normally uprated every year in April. However, you will not getannual increases in Bereavement Allowance if you go to live outside theIsle of Man or the United Kingdom, unless you go to live in one of thecountries listed below. This means that your allowance will stay at thesame rate as when you left the Isle of Man or the United Kingdom, orwhen you first qualified for the benefit if you were already living abroadat the time.

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Benefits and Pensions for Widows or Widowers

Bereavement PaymentThis is a lump sum payment for women or men widowed under Statepension age and for those over State pension age whose spouse or civilpartner was not entitled to Retirement Pension based on their owncontribution record when they died.

The NI record of your late spouse or civil partner must show, in any year:. 25 Class 2 or Class 3 NI contributions, or. an amount of Class 1 NI contributions equal to 25 NI contributions atthe lower earnings limit, or. a mixture of these to the same value paid in any tax year.

Getting Bereavement Payment abroadBereavement Payment can be paid to you wherever you live, but if yourspouse or civil partner died while you were both abroad, you can onlyget Bereavement Payment if your late spouse or civil partner met the NI contribution conditions for Bereavement Allowance or WidowedParent’s Allowance, or if you return to the Isle of Man within four weeksof their death.

Returning to the Isle of ManAs long as you meet the NI contributions and other conditions, yourresidence abroad will not affect any claim you make on your return to theIsle of Man.

Bereavement AllowanceYou may be able to get this allowance for up to 52 weeks if your spouseor civil partner has died and had paid NI contributions. You cannot getBereavement Allowance and Widowed Parent’s Allowance at the sametime, but you may qualify for Bereavement Allowance if your WidowedParent’s Allowance stops within 52 weeks of your spouse’s or civilpartner’s death.

To get Bereavement Allowance at the full rate, your late spouse or civilpartner must have paid (or been credited with) NI contributions for atleast 90% of the tax years needed for the full allowance.

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Widowed Parent’s AllowanceYou may be able to receive Widowed Parent’s Allowance if you are beingpaid Child Benefit.

To get Widowed Parent’s Allowance at the full rate, your late spouse orcivil partner must have paid (or been credited with) NI contributions forat least a quarter of the years needed for a full rate allowance.

Your spouse’s or civil partner’s working life is the number of complete tax years from age 16 to the tax year before their State pension age, or before their date of death if that is earlier.

If you do not qualify for the full rate of Widowed Parent’s Allowance, youmay get a reduced rate if your late spouse or civil partner had paid (orbeen credited with) NI contributions for a quarter of the years needed fora full rate allowance.

For you to qualify for a Widowed Parent’s Allowance, your late spouse orcivil partner must have paid in any one tax year:. 52 Class 2 or Class 3 NI contributions, or an amount of Class 1

NI contributions equal to 52 NI contributions at the lower earningslevel, or a mixture of any of these to the same value, or. 50 flat rate NI contributions of any class for at any time before 6April 1975.

You cannot get Widowed Parent’s Allowance and Bereavement Allowanceat the same time.

Payment of Widowed Parent’s AllowanceWidowed Parent’s Allowance can be paid anywhere abroad if your stay istemporary. If you are living abroad permanently and your child normallylives with you, you can get the increase in benefit for your child only ifyou live in a certain country. For more details, write to the SocialSecurity Head Office at the address on page 46.

The conditions relating to the annual uprating of Widowed Parent’sAllowance are the same as those for Bereavement Allowance - see page 29.

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Annual increases will, however, be payable if you are living in one of thefollowing countries and covered by the appropriate legislation:

Austria Greece Mauritius

Barbados Guernsey Netherlands

Belgium Iceland Norway

Bermuda Ireland Philippines

Bosnia-Herzegovina Israel Portugal

Croatia Italy Slovenia

Cyprus Jamaica Spain

Denmark Jersey Sweden

Finland Luxembourg Switzerland

France Former Republic Turkeyof Macedonia

Germany Malta USA

Even if your Bereavement Allowance is not increased while you areabroad (because you are not living in one of the countries mentionedabove), you will get the increased rate of allowance if you return to livein, or visit, the Isle of Man or the UK. However, the increases will beremoved when you return abroad if your stay in the Isle of Man or UKwas only temporary.

If you are going abroad for a period of less/more than 6 months, theposition with regard to your Bereavement Allowance is the same as forRetirement Pension - see page 29.

Returning to the Isle of ManIf you had made arrangements to get your Bereavement Allowance paidto you while you were abroad, you should get in touch with the PensionsGroup at Social Security Head Office (telephone 01624 685176 or writeto/e-mail the address on page 46) before you return to the Isle of Man.

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Social Security benefits that do not depend on thepayment of NI contributions

Your right to any of the benefits listed on pages 37 to 44 does notdepend on your NI record. But if you are getting any of these benefitsin the Isle of Man, and you plan to leave the Island, you must get intouch with us before you go. Get in touch with either your nearestsocial security office or with the Unit or Section dealing with your benefit.Contact details are given for each benefit.

Attendance Allowance and Disability Living AllowanceYou may be able to get Attendance Allowance (AA) if you becomedisabled after the age of 65 due to a mental, or physical disability andrequire help with personal care. You may be able to get Disability LivingAllowance (DLA) if you become disabled before your 65th birthday andneed help with care and/or mobility.

If you are going abroad permanently you cannot get DLA or AA. If yourstay abroad is temporary, you can usually continue getting DLA or AA forup to 26 weeks. You may be able to continue getting DLA, or AA forlonger than 26 weeks if you are going abroad only for medical treatmentfor your illness or disability. Your stay must still be temporary.

You should get in touch with the Disability Benefits Unit (see below) andtell them that you are going abroad. But there is no need to do this ifyou will be abroad for less than 4 weeks.

If you have your benefit paid directly into a bank or building societyaccount, this can continue. Otherwise we will save your benefit and payit to you when you return to the Isle of Man.

Disability Benefits UnitGround FloorMarkwell HouseMarket StreetDouglas, IM1 2RZ

Telephone: 01624 685103 E-mail : disabilitybenefits.dhss@gov.im

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Returning to the Isle of ManIf you had made arrangements to get your pension paid to you while youwere abroad, you should get in touch with the Pensions Group at SocialSecurity Head Office (telephone 01624 685176 or write to/email theaddress on page 46) before you return to the Isle of Man.

War PensionsWar disablement pensions and war widow’s/widower’s pensions canusually be paid wherever you live. Your right to a war pension does notdepend on the payment of NI contributions.

If in the past you received a war widow’s/widower’s pension which waswithdrawn when you remarried, that pension may be restored if you havebecome widowed again, divorced or are legally separated.

If you are in receipt of a war pension and intend to live permanentlyabroad, you should inform the War Pensioners Welfare Office as soon aspossible at the following address:

War Pensioners Welfare OfficeGround FloorMarkwell HouseMarket StreetDouglasIsle of ManIM1 2RZ

Telephone: 01624 687047E-mail : Caroline.Beattie@gov.im

35

Family Income Supplement (FIS) and Disability Working Allowance (DWA)Any temporary absence from the Island will not affect your entitlement toFIS or DWA. However, if you leave the Island permanently payment ofFIS/DWA must stop.

If you are getting FIS or DWA and you plan to leave the Island to liveelsewhere you must get in touch with your nearest social security office orwith the FIS/DWA Unit at

FIS/DWA UnitFirst FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

Telephone: 01624 685092 E-mail : fisdwa.dhss@gov.im

Income-based Jobseeker’s AllowanceIf you are getting an income-based Jobseeker’s Allowance and you planto leave the Island for any reason, even it is only for a few days, youmust get in touch with your nearest social security office or with theJobseeker’s Allowance office (see below) before you go.

You cannot normally get Jobseeker’s Allowance whilst abroad. But youmay be able to do so if you are going away to attend a job interview (for up to 7 days) or if you are going away for medical treatment.

Jobseeker’s AllowanceGround FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

Telephone: 01624 685126 E-mail : employmentgroup.dhss@gov.im

34

Child BenefitIf you or your child go abroad for a temporary period, and you arealready getting Child Benefit, it can be paid for the first eight weeks ofabsence from the Isle of Man. If you remain in the Isle of Man but yourchild goes abroad solely for educational or medical purposes, you mayget benefit for the first 12 weeks of absence from the Isle of Man. ChildBenefit may be payable if your temporary absence abroad is solely forreasons of employment, and at least half your earnings in that tax yearare subject to Isle of Man Income Tax.

If you or your child are going abroad permanently, your Child Benefit willnormally stop from the date of departure from the Isle of Man.

If you, or your child, or both of you are going abroad for more than eightweeks, or permanently, you must tell the Child Benefit Unit and returnany benefit orders you may have. The address to write to is:

Child Benefit UnitGround FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

E-mail : childbenefit.dhss@gov.im

Guardian’s AllowanceThis weekly tax-free allowance may be paid in addition to Child Benefit if you are looking after a child who has lost both parents, or, in certaincircumstances, where only one of the child’s parents has died.Guardian’s Allowance can only be paid to you whilst abroad if you arealso entitled to be paid Child Benefit for the same child.

37

Industrial Injuries BenefitIf you have an industrial accident or contract a prescribed diseaseabroad, you may be able to get an industrial injuries benefit on yourreturn to the Isle of Man if one of the following conditions apply:. you are a mariner, airman or work on the continental shelf of the

United Kingdom or. the accident happened or you contracted the disease after 1 October1986 and during the first 52 weeks of your employment abroad youare liable to pay Class 1 NI contributions or. your employer is paying Class 1 NI contributions while you areworking out of the country or. you are paying the special Class 2 NI contributions for volunteerdevelopment workers (see page 17) or. you worked in one of the countries with which the Isle of Man has anagreement covering industrial injuries.

If you had an industrial accident while working in the Isle of Man or theUnited Kingdom or contracted one of the prescribed diseases as a resultof employment in the Isle of Man or the United Kingdom, you may beable to get an industrial injuries benefit even though you are no longerliving in the Isle of Man or the United Kingdom. For further informationand a claim form get in touch with the Industrial Injuries DisablementBenefit office at

Industrial Injuries Disablement BenefitGround FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

Telephone: 01624 685103

36

Income SupportYou may be able to continue to get Income Support for a temporaryabsence abroad.

How long you will be able to get Income Support will depend on thereason for your absence. Generally speaking, you can go away for up to4 weeks without losing any benefit, provided you continue to meet theother conditions of entitlement for Income Support.

You can go away for up to 8 weeks without losing any benefit if you aretaking your child or dependent young person away for medical treatment.

You may be able to get Income Support for an indefinite period if you areincapable of work and you have to go away for medical treatmentyourself, provided you continue to meet the other conditions ofentitlement for Income Support.

If you are getting Income Support and you plan to leave the Island forany reason, even it is only for a few days, you must get in touch withyour nearest social security office or with the Income Support Groupbefore you go.

Income Support GroupFirst FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

If you are under State pension age:Telephone: 01624 685094 or e-mail : incomesupport.dhss@gov.im

If you are State pension age: Telephone: 01624 687020 or e-mail : incomesupportpensioners.dhss@gov.im

39

Carer’s AllowanceIf you are going abroad permanently you cannot get Carer’s Allowance(CA). If your stay abroad is temporary, you can usually continue getting CAfor 4 weeks. You may be able to continue getting CA for longer if you aregoing abroad only to help the person you care for get medical treatment fortheir illness or disability. However, your stay must still be temporary.

If you have your benefits paid into an account, this can continue.Otherwise we will save your benefit and pay it to you when you return to the Isle of Man.

Your NI record may be covered by credits while you are getting benefit.

If you are getting CA and you are planning to go abroad, you shouldcontact your nearest social security office or

Disability Benefits UnitGround FloorMarkwell HouseMarket StreetDouglas, IM1 2RZ

Telephone: 01624 685104E-mail : disabilitybenefits.dhss@gov.im

Severe Disablement Allowance (SDA)You may continue to get SDA for the first 26 weeks of your absenceabroad if you are going abroad temporarily and you . either you have gone abroad for the specific purpose of receiving

treatment for an incapacity which began before you left the Isle of Man, or. you were continuously incapable of work for at least 6 months up to the date that you left the Isle of Man, and you have beencontinuously incapable of work since then.

You may be able to get SDA for longer than 26 weeks if you are alsogetting Attendance Allowance or Disability Living Allowance, and yourabsence abroad is still temporary.

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If you are already getting industrial injuries benefits and you go abroad,you can continue getting benefit as follows:. Industrial Injuries Disablement Benefit and Industrial Death Benefit

can be paid anywhere abroad at the full current amount, but youcannot get Industrial Death Benefit for a child unless the child’sand/or your absence abroad is only temporary. . Constant Attendance Allowance and Exceptionally SevereDisablement Allowance can be paid to you for the first six monthsof a temporary absence abroad (and for longer in certain cases). Reduced Earnings Allowance can normally be paid for the first threemonths of your temporary absence from the Isle of Man or theUnited Kingdom, if you started getting the allowance before you leftand you have not gone abroad to work. It can sometimes be paid forlonger than this. . Unemployability Supplement may be paid for up to 26 weeks if youare going abroad temporarily and if you meet the same conditions asfor Incapacity Benefit - see pages 21 and 22.

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Cover for Health Care

Entitlement to health care in the European Union is based on a person’sresidency status and is not directly linked to their national insurance record.

As the Isle of Man is not a Member State of the EU, forms such as theE111 which provides free or reduced-cost emergency medical treatment to residents of EU Member States who are travelling within the EU, cannotbe issued to persons who are ordinarily resident in the Isle of Man.

An exception to this is for Isle of Man students who are in full-timeeducation in the United Kingdom. Such students are deemed to beresidents of the United Kingdom for the duration of their education andcan therefore apply for an E111. Application forms are available inUnited Kingdom Post Offices.

Isle of Man resident pensioners who have previously lived and worked inthe United Kingdom and who are intending to go to live permanently inan EU country may be entitled to receive free or reduced-cost medicaltreatment in their new country of residence by being in possession of aForm E121.

The Isle of Man also has reciprocal health agreements with a number ofcountries throughout the world:

Australia Finland New Zealand

Austria Gibraltar Norway

Bulgaria Guernsey Poland

Denmark Hungary Portugal

Eire Jersey Romania

Falkland Islands Malta Sweden

Yugoslavia

However, these agreements only entitle travellers to similar emergencymedical treatment that is available to natives of the countries being visited.

40

If you are getting SDA and you are planning to go abroad, you shouldcontact your nearest social security office or

General Benefits SectionGround FloorMarkwell HouseMarket StreetDouglasIM1 2RZ

Telephone: 01624 685108 E-mail : generalbenefits.dhss@gov.im

Your NI record may be covered by credits while you are getting benefit.

Increase of benefit for your dependantsIf you are entitled to an increase of benefit for an adult who normallylives with you, you will continue to be entitled to that increase whilst youare abroad, whether that person goes abroad with you or stays at home.

You can usually continue to get an increase of benefit for a child whogoes abroad, provided the child’s absence abroad is only temporary andyou continue to get Child Benefit for them.

4342

Other leaflets

You can get copies of the following leaflets/forms from your nearest socialsecurity office or from the Department’s Head Office. The Department’spolicy is to issue UK leaflets relating to National Insurance contributionsand benefits where they reflect the provisions of the Isle of Man. Youshould, however, read the additional information on the leaflet as regardsany differences ibetween the Isle of Man and the UK.

NI Contributions

CA 01 National Insurance contributions for employees

CA07 National Insurance - unpaid and late paid contributions

CA08 National Insurance voluntary contributions

CA09 National Insurance for widows

CA13 National Insurance choices for married women

CA65 National Insurance for people working for embassies, consulates, or overseas employers

CWL2 National Insurance for self-employed people, Class 2 and Class 4

Anything other than emergency treatment in an EU or other countryusually involves some form of payment and does not extend to the costof repatriation.

It is therefore essential that people who are ordinarily resident onthe Isle of Man and who are travelling to any country outside of theUnited Kingdom should take out private travel insurance, whichincludes adequate medical and repatriation cover, before travelling.The Department of Health and Social Security cannot reimburse anycosts that people incur in obtaining health care whilst travellingoutside of the United Kingdom.

For further information please contact:

Health Services DivisionCrookall HouseDemesne RoadDOUGLASIsle of Man IM1 3QA

Telephone: 01624 642608 E-mail : healthservices.dhss@gov.im

45

Customer Service Standards

Publicity has been developed to inform and advise our customers aboutthe standards of service they can expect from the Social Security Division.

Further details can be obtained from leaflet CSS1 - Customer ServiceStandards which is available from any Social Security office.

The standards contained in the leaflet apply to all our services including:. how we deal with benefit claims. how we deal with the payment of National Insurance contributions. how we deal with any enquiry you may make.

Confidentiality and Privacy

All personal information held in social security records is regarded asconfidential. Information will not normally be disclosed to third partieswithout the consent of the person concerned.

However, information may be disclosed without consent:. where required or permitted by law. to comply with a court order. to prevent the duplication of payments from public funds, or. when there is a compelling public interest in making the disclosure(e.g. a serious offence has taken place).

44

Social Security benefits

NI.196(IOM) Social Security benefit rates

CH1(IOM) A Guide to Child Benefit

CH6 Child Benefit for people leaving Britain

DWA1(IOM) DWA Advice Notes

NI212(IOM) Carer’s Allowance

DS702(IOM) Attendance Allowance

DS704(IOM) Disability Living Allowance

A1(IOM) A Guide to Income Support

FIS5(IOM) A Guide to Family Income Supplement

JSA5(IOM) A Guide to Jobseeker’s Allowance

NP45 A Guide to Bereavement Benefit

NP46 A Guide to Retirement Pensions

SD1(IOM) Guide to Benefits and Services for Long Term Sick or Disabled People

SD6(IOM) Ill or disabled because of a disease or deafness caused by work?

46

Contact Details

E-mail: socialsecurity@dhss.gov.im

Website: www.gov.im/dhss

Head Office

Markwell House, Market Street, DOUGLAS IM1 2RZTelephone: (01624) 685685Mon - Thurs 9.15 am - 5.00 pm Fri 9.15 am - 4.30 pm

District Offices

The Quay, CastletownTelephone: 822300

Mon ClosedTues 9.15 am - 1.00 pm and 2.15 pm - 5.00 pmWeds and Thurs ClosedFri 9.15 am - 12.45 pm

Southlands, Port ErinTelephone: 833146Mon 9.15 am - 1.00 pm and 2.15 pm - 5.00 pmTues to Thurs ClosedFri 2.15 pm - 4.30 pm

Cummal Mooar, RamseyTelephone: 812138Mon and Weds 9.15 am - 1.00 pm and 2.15 pm - 5.00 pmTues ClosedThurs 9.15 am - 1.00 pmFri 9.15 am - 1.00 pm and 2.15 pm - 4.30 pm