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The Social Security (Contributions) (Isle of Man) Order 2026

S.I. 2026/795 · Made 8 July 2026

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Social Security

Made 8th July 2026

Coming into force in accordance with article 1

At the Court at Buckingham Palace, the 8th day of July 2026

Present,

The King’s Most Excellent Majesty in Council

This Order is made under the powers in section 179(1)(a) and (2) of the Social Security Administration Act 1992f1, which provide that, for the purpose of giving effect to agreements made with the governments of countries outside the United Kingdom providing for reciprocity in specified matters, His Majesty may by Order in Council make provision for modifying and adapting specified legislation in its application to cases affected by such agreements.

An Agreement on Social Security relating to National Insurance Contributions between the Government of the United Kingdom and Northern Ireland and the Government of the Isle of Man was agreed by an Exchange of Letters between those Governments dated 15th May 2026 and 18th May 2026, respectively. The Agreement provides for reciprocal arrangements between the Governments in relation to the coordination of National Insurance contributions.

In order to give effect to the Agreement, therefore, His Majesty, in exercise of the powers conferred on Him is pleased, by and with the advice of His Privy Council, to order as follows.

Annotations to the whole text

Footnotes

f1

1992 c. 5. Section 179 has been relevantly amended by paragraph 15(2) of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) and by S.I. 1999/671.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Modification of Legislation
  3. Signature
  4. Schedule Schedule
  5. 1Interpretation
  6. 2Interpretation
  7. 3Interpretation
  8. 4Interpretation
  9. 5Scope of Legislation
  10. 6Scope of Legislation
  11. 7Scope of Legislation
  12. 8Territorial Scope
  13. 9Application of Agreement/Persons Covered
  14. 10Equality of Treatment
  15. 11Equal Treatment of Income, Facts, or Events
  16. 12Cross-Border Situations
  17. 13Applicable Legislation - General Provisions
  18. 14Applicable Legislation - General Provisions
  19. 15Applicable Legislation - General Provisions
  20. 16Applicable Legislation - General Provisions
  21. 17Applicable Legislation - General Provisions
  22. 18Government Employees
  23. 19Government Employees
  24. 20Government Employees
  25. 21Government Employees
  26. 22Detached Workers
  27. 23Detached Workers
  28. 24Pursuit of Activities in Both Participants
  29. 25Pursuit of Activities in Both Participants
  30. 26Pursuit of Activities in Both Participants
  31. 27Pursuit of Activities in Both Participants
  32. 28Exceptions
  33. 29Obligations of an Employer in the other Participant
  34. 30Obligations of an Employer in the other Participant
  35. 31Cooperation
  36. 32Cooperation
  37. 33Cooperation
  38. 34Cooperation
  39. 35Arrangements for Administration
  40. 36Arrangements for Administration
  41. 37Arrangements for Administration
  42. 38Arrangements for Administration
  43. 39Arrangements for Administration
  44. 40Arrangements for Administration
  45. 41Arrangements for Administration
  46. 42Confidentiality and Protection of Personal Data
  47. 43Confidentiality and Protection of Personal Data
  48. 44Confidentiality and Protection of Personal Data
  49. 45Confidentiality and Protection of Personal Data
  50. 46Data Processing
  51. 47Data Processing
  52. 48Data Processing
  53. 49Data Processing
  54. 50Declarations or Appeals
  55. 51Declarations or Appeals
  56. 52Declarations or Appeals
  57. 53Declarations or Appeals
  58. 54Resolution of Disputes
  59. 55Provisional Application of the Applicable Legislation
  60. 56Provisional Application of the Applicable Legislation
  61. 57Provisional Application of the Applicable Legislation
  62. 58Provisional Application of the Applicable Legislation
  63. 59Provisional Calculation of Contributions
  64. 60Provisional Calculation of Contributions
  65. 61Collection and Recovery of National Insurance Contributions
  66. 62Collection and Recovery of National Insurance Contributions
  67. 63Collection and Recovery of National Insurance Contributions
  68. 64Collection and Recovery of National Insurance Contributions
  69. 65Transitional Provision
  70. 66The 1977 Agreement
  71. 67Coming into Effect
  72. 68Termination of this Agreement
  73. 69Termination of this Agreement
  74. 70Integral part of the Agreement
  75. 1Integral part of the Agreement
  76. 2Integral part of the Agreement
  77. 1Definition and Common Provisions
  78. 2Definition and Common Provisions
  79. 3Request for Information
  80. 4Notification of Addressee
  81. 5Request for Recovery
  82. 6Request for Recovery
  83. 7Instrument Permitting Enforcement of the Recovery
  84. 8Instrument Permitting Enforcement of the Recovery
  85. 9Instrument Permitting Enforcement of the Recovery
  86. 10Payment Arrangements
  87. 11Payment Arrangements
  88. 12Payment Arrangements
  89. 13Dispute Concerning the Claim or the Instrument Permitting its Enforcement or regarding Enforcement Measures
  90. 14Dispute Concerning the Claim or the Instrument Permitting its Enforcement or regarding Enforcement Measures
  91. 15Limits Applying to Assistance by Participant B
  92. 16Periods of Limitation in Respect of Enforcement Action
  93. 17Precautionary Measures
  94. 18Precautionary Measures
  95. 19Costs Related to Recovery
  96. 20Costs Related to Recovery
  97. Explanatory note