Voluntary National Insurance contributions let you fill gaps in your National Insurance record so that a missing year counts towards your State Pension. For 2026/27 the rates are £18.40 a week for Class 3 (£956.80 for a full year, by our arithmetic) and £3.65 a week for Class 2, which only certain self-employed people can pay. You can normally fill gaps for the past 6 tax years, and the deadline is 5 April each year. From 6 April 2026 the rules for people abroad are tighter: Class 2 is no longer available for time abroad, and Class 3 usually needs 10 years of UK residence or contributions.
What voluntary contributions buy you
The new State Pension is built from qualifying years. You need 10 qualifying years to get any new State Pension and 35 for the full rate, which is £241.30 a week in 2026/27. A qualifying year can come from paid contributions, from National Insurance credits (for example while claiming certain benefits or caring for a child) or from voluntary contributions.
Gaps typically arise when you were:
- Employed on low pay. Earnings below the lower earnings limit, which is £129 a week for 2026/27;
- Not working and not claiming. Unemployed but not getting benefits or credits;
- Self-employed with small profits. Profits below the small profits threshold of £7,105 for 2026/27;
- Abroad. Living or working outside the UK.
You cannot pay voluntary contributions for a year that has no gap, or if you are a married woman or widow paying reduced-rate National Insurance. Voluntary contributions also do not always increase your State Pension, particularly if you were contracted out before 2016, so check your forecast first.
Class 2 or Class 3: which can you pay?
| Your situation | What you can pay | 2026/27 weekly rate |
|---|---|---|
| Self-employed with profits below £7,105 (including gross income of £1,000 or less) | Class 2 or Class 3 | £3.65 (Class 2) |
| Employed, earning under £129 a week and not getting credits | Class 3 | £18.40 |
| Unemployed, not claiming benefits or getting credits | Class 3 | £18.40 |
| Over State Pension age with gaps | Class 3, or Class 2 if eligible | £18.40 / £3.65 |
| Abroad, for 2026/27 onwards | Class 3 only, if you meet the 10-year condition | £18.40 |
Some self-employed people do not have Class 2 treated as paid even when profitable, but may pay voluntarily: examiners, moderators and invigilators; landlords eligible to pay Class 2; ministers of religion without a salary or stipend; and people who make investments, but not as a business. If you can pay Class 2, it is by far the cheaper route. Our Class 2 National Insurance guide covers who qualifies.
Is it worth paying? A worked example
Illustration, using the 2026/27 rates and the full new State Pension (our arithmetic, assuming you will not reach 35 qualifying years without the extra year):
- Value of one qualifying year. £241.30 ÷ 35 = about £6.89 a week, or roughly £358 a year of extra pension;
- Cost of one Class 3 year. 52 × £18.40 = £956.80;
- Payback. £956.80 ÷ £358 is about 2.7 years of drawing the pension;
- Cost of one Class 2 year. 52 × £3.65 = £189.80, so payback is roughly six months.
The extra pension is taxable if your total income is above your personal allowance, and the State Pension rises each year, so the real payback depends on your circumstances. The bigger risk is paying for a year that makes no difference: if you will reach 35 qualifying years anyway through future work or credits, or if contracting out means extra years do not raise your amount, the payment is wasted. Check your State Pension forecast, or ask the Future Pension Centre, before paying.
Deadlines and which rate you pay
You can only pay for gaps in the past 6 tax years, and the deadline is 5 April each year. For example, you have until 5 April 2032 to fill a gap in 2025/26.
You usually pay the current year's rate. The exception is that Class 2 for the previous tax year, and Class 3 for the previous 2 tax years, are charged at the original rate for those years. Any earlier year is charged at the 2026/27 rate. In practice this means that delaying a payment beyond those windows can make it more expensive.
If you live or work abroad: the April 2026 changes
Amendments to regulation 147 of the Social Security (Contributions) Regulations 2001 took effect on 6 April 2026:
- Class 2 for time abroad has ended. You cannot pay voluntary Class 2 for any period abroad in 2026/27 or later. You can still pay Class 2 for earlier years within the normal time limits, if you qualified;
- Class 3 needs 10 years. For time abroad after 5 April 2026 you need either 10 continuous years of previous UK residence or 10 years of qualifying contributions, up from 3;
- Credits and other voluntary years abroad do not count towards the 10 years;
- Transitional protection. If you applied to pay for 2024/25 or 2025/26 on or before 5 April 2026, pay those contributions by 5 April 2027 and apply to pay Class 3 for 2026/27 by 5 April 2027, the old 3-year test can continue to apply until you return to the UK.
Applications for time abroad are made on form CF83.
How to pay
- Class 3 online. If you are below State Pension age and working in the UK, you may be able to pay through the Check your State Pension forecast service; the record usually updates within 5 working days;
- Class 3 by bank transfer. Use the 18-digit reference on your HMRC payment request; the record can take up to 8 weeks to update;
- Class 3 by Direct Debit. Monthly Direct Debit is only available for the current and future tax years, which suits people who know a year will be short;
- Class 2. Most self-employed people pay voluntary Class 2 through their Self Assessment return; otherwise pay by bank transfer using an 18-digit reference from HMRC.
If 5 April falls on a weekend or bank holiday, make sure the payment reaches HMRC on the last working day before it.
Sources: GOV.UK: Voluntary National Insurance; GOV.UK: Pay voluntary Class 3 National Insurance; Social Security Contributions and Benefits Act 1992, s.13; s.11; Social Security (Contributions) Regulations 2001, reg. 147; Social Security Benefits Up-rating Order 2026. Related: National Insurance rates and UK State Pension age.
If you are self-employed or returning from abroad and unsure whether a gap is worth filling, our private client tax team can review your record alongside your Self Assessment.