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If you are employed in Gibraltar you will no longer pay National insurance to the UK but you will have to pay Social Insurance in Gibraltar, this is totally separate and nothing to do with UK NI, but its similar to NI in that it goes towards paying for your health care and towards old age pension in Gibraltar, the current amount of contribution per month is currently just under £100. Don't forget that if you haven't paid in enough NI contributions in the UK you don't get the full old age pension when you retire, in Gibraltar you need to have paid in a minimum of 152 monthly payments to qualify for a pension from there and even then I'm not sure you would get the full amount.

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Q: Do you have pay national insurance in Gibraltar?
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