Voluntary National Insurance contributions: who can pay
Who can pay voluntary National Insurance, the difference between Class 2 and Class 3, the 2026/27 weekly rates, the six-year deadline and how to check if filling a gap is worthwhile.
In one sentence
Voluntary National Insurance contributions let you fill gaps in your record to protect your State Pension, using Class 2 if you are eligible as self-employed with small profits or Class 3 otherwise, but they do not always increase your pension.
Quick answer
- You usually need at least 10 qualifying years for any new State Pension; 35 gives the full amount if your record started after April 2016, while people who were contracted out usually need more
- 2026/27 rates: Class 2 is £3.65 a week and Class 3 is £18.40 a week
- You can only pay for gaps in the past 6 tax years; the deadline is 5 April each year
- Check your State Pension forecast and National Insurance credits before paying, because voluntary payments do not always increase your pension
What voluntary National Insurance is
Voluntary National Insurance contributions let you fill gaps in your NI record. Gaps can come from low earnings, unemployment without claiming benefits, credits covering less than a full tax year, self-employment with small profits, or time living or working abroad.
You usually need at least 10 qualifying years for any new State Pension. A qualifying year is a year covered by NI contributions, NI credits or voluntary contributions. If your record started after April 2016, you need 35 qualifying years for the full new State Pension. People who were contracted out usually need more than 35.
For the wider picture, read our National Insurance explanation. The figures here are for 2026/27 where stated. Rules can change, so check GOV.UK's voluntary National Insurance guidance before acting.
Check your record, credits and forecast first
- Check your National Insurance record for gaps and the cost of filling them.
- Check eligibility for NI credits. Credits could mean you do not have to pay.
- Check your State Pension forecast. Voluntary payments do not always increase your pension, for example if you were contracted out.
Below State Pension age, use the forecast or contact the Future Pension Centre. At or over State Pension age, contact the Pension Service. If you live abroad and are within six months of State Pension age, contact the International Pension Centre.
Paying may be worth considering if you are close to State Pension age without enough qualifying years, or know you cannot reach the years needed during your working life. Small self-employed profits, living abroad and being ineligible for credits are other reasons people consider paying. The forecast should guide the decision.
Who can pay Class 2 or Class 3?
The class you can pay depends on your circumstances. These are the main UK cases for 2026/27:
| Circumstances | Voluntary class | Conditions |
|---|---|---|
| Employed | Class 3 | Earnings under £129 a week and not eligible for NI credits. |
| Self-employed | Class 2 or Class 3 | Gross income of £1,000 or less, or gross income over £1,000 with profits under £7,105. |
| Unemployed | Class 3 | Not claiming benefits and not getting NI credits. |
| At or over State Pension age | Class 3, or Class 2 if eligible | Check with the Pension Service whether filling a gap will help. |
Class 2 or Class 3 can also be available to examiners, moderators and invigilators, landlords eligible for Class 2, ministers of religion without a salary, and people making investments outside a business without a fee. If you are both employed and self-employed, check your forecast where employment earnings are under £129 a week and self-employed profits are under £7,105.
For self-employed people, Class 2 is treated as paid when profits are £7,105 or more. Below that threshold, you pay nothing but may choose voluntary Class 2. See GOV.UK's self-employed NI rules.
You cannot pay if you have no gaps, unless you receive Class 3 credits and are eligible for Class 2. Married women or widows paying reduced rate NI cannot pay voluntary contributions. Nor can anyone who has passed the payment deadline for the gap.
2026/27 rates and the six-year deadline
Voluntary Class 2 costs £3.65 a week in 2026/27. Class 3 costs £18.40 a week. For a full 52 weeks at those rates, the cost is £189.80 for Class 2 or £956.80 for Class 3. Our National Insurance rates guide holds the full rate tables.
You usually pay the current rate. For Class 2 covering the previous tax year, or Class 3 covering the previous two tax years, you pay the original rate for those years. Earlier years use the 2026/27 rate. Special Class 2 rates apply to share fishermen and volunteer development workers.
You can only pay voluntary contributions for gaps in the past six tax years. The deadline is 5 April each year. GOV.UK's example gives 5 April 2032 as the deadline for gaps in 2025/26. Check the amount and eligible years before paying.
Is paying voluntary National Insurance worth it?
A gap is not automatically a reason to pay. First establish whether filling that particular year increases your forecast.
Here is a rough illustration, not a prediction for your pension. The full new State Pension for 2026/27 is £241.30 a week, or £12,547.60 over 52 weeks. If an extra qualifying year added roughly one thirty-fifth of the full amount, that would be about £358.50 a year.
On that assumption, a £956.80 Class 3 payment would take about 2.7 years of pension to repay its cost. A £189.80 Class 2 payment would take about 0.5 years. This is an illustrative inference from the full pension amount, not an individual entitlement calculation.
The real effect depends on your NI record, contracted-out status and age. A payment might add less or nothing. Check your forecast, as GOV.UK's new State Pension guidance advises, before deciding.
Living or working abroad
From 6 April 2026, voluntary Class 2 is no longer available for time abroad in 2026/27 onwards. You can apply for Class 3 for time abroad after 5 April 2026 if you previously lived in the UK for 10 years in a row or paid 10 qualifying years of NI in total. Transitional three-year rules may apply if you applied on or before 5 April 2026 for 2024/25 or 2025/26 and meet GOV.UK's other conditions. Check GOV.UK's guidance on time abroad, apply first and wait for HMRC's letter with the amount and payment reference before paying.
How to pay voluntary National Insurance
If you are below State Pension age and working in the UK, you can pay Class 3 online through the Check your State Pension forecast service. This route is not available if you are self-employed or have lived or worked abroad. If you are self-employed, check whether you can pay Class 2 instead. At or over State Pension age, contact the Pension Service.
Your record can take up to five working days to update after payment through the forecast service, or up to eight weeks with other payment methods. Follow GOV.UK's Class 3 payment guidance for the payment route that fits your circumstances.
If you want to pay voluntary Class 2 to help qualify for some benefits, you must register for Self Assessment even with gross trading income of £1,000 or less. This is set out in GOV.UK's trading allowance guidance. Our Self Assessment registration guide explains registration. You can also check who needs to file and the wider 2026/27 UK tax thresholds.
RR Accountants is not HMRC and cannot decide eligibility on your behalf.
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Book a call →Frequently asked questions
Can I pay voluntary National Insurance?
You may be able to pay if you have gaps in your NI record and are within the payment deadline. Your employment status, age and time abroad affect which class you can pay. Check NI credits and your State Pension forecast first. People without gaps generally cannot pay, with an exception for people receiving Class 3 credits who are eligible for Class 2. Married women or widows paying reduced rate NI cannot pay voluntary contributions.
How much is voluntary National Insurance in 2026/27?
Class 2 is £3.65 a week and Class 3 is £18.40 a week for 2026/27. A full 52 weeks at those rates costs £189.80 or £956.80 respectively. You usually pay the current rate, but the original rate applies to Class 2 for the previous tax year and Class 3 for the previous two tax years. Special Class 2 rates apply to share fishermen and volunteer development workers.
What is the deadline for paying voluntary National Insurance?
You can only pay for gaps in the past six tax years, with a deadline of 5 April each year. GOV.UK gives 5 April 2032 as the deadline for gaps in 2025/26. Check the years still available on your NI record before paying.
Is it worth paying voluntary National Insurance?
It depends on whether filling the particular gap increases your State Pension. Voluntary payments do not always increase it, for example if you were contracted out. Check your NI record, eligibility for credits and pension forecast first. Below State Pension age, you can also contact the Future Pension Centre; at or over State Pension age, contact the Pension Service.
What is the difference between Class 2 and Class 3 National Insurance?
Voluntary Class 2 is available to eligible self-employed people with small profits and some other eligible groups. It costs £3.65 a week for 2026/27. Class 3 costs £18.40 a week and can be available to eligible people filling NI gaps, including employees with earnings under £129 a week who are not eligible for credits, and unemployed people who are not claiming benefits or receiving credits. Eligibility determines which class you can pay.
Key terms
- Qualifying year
- A year on your National Insurance record covered by NI contributions, NI credits or voluntary contributions, which counts towards State Pension entitlement.
- Class 3 National Insurance
- Voluntary contributions that eligible people can pay to fill gaps in their National Insurance record towards the State Pension. The 2026/27 rate is £18.40 a week.