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Voluntary National Insurance Contributions

What are UK National Insurance voluntary contributions? They are NI installments that you can pay by choice to top up gaps in your National Insurance record.

VOLUNTARY NI CONTRIBUTIONS: There are times when you do not need to pay NICs or cannot qualify for NI credits.

But, you can choose to pay voluntary National Insurance contributions.

You would be topping up any gaps that exist in your NI record. Paying voluntary National Insurance counts towards many state benefits and towards the UK State Pension.

National Insurance contributions that employees pay voluntarily are usually Class 3 contributions. Those who are self-employed or living abroad may choose to pay voluntary Class 2 contributions instead.


Gaps in National Insurance Payments

What happens if you do not qualify for National Insurance credits or have not paid National Insurance? You will end up with gaps in your National Insurance record. These gaps can appear because:

  • Your earnings are low during your employment.
  • You did not claim benefits during your unemployment.
  • You were self-employed but made small profits so you did not pay contributions.
  • You are living abroad.

To receive the full State Pension you must have paid the required number of years of NI contributions. These are also known as the ‘qualifying years‘.

Having gaps in your NI record usually means you will receive a reduced pension. People who are eligible can fill these gaps by making voluntary National Insurance contributions.

How to Check National Insurance Record for Gaps

You can find out whether you have gaps in your record by requesting to see your National Insurance statement. The online check informs you of any gaps and how much you need to pay to fill them.

Another method of filling the gaps is by claiming National Insurance credits. As a rule your eligibility for credits depends on whether:

  • You are not working (unemployed).
  • You are unable to work for medical reasons.
  • You are a full time carer looking after someone.

Note: You should check your National Insurance record and contact HMRC if you find any errors.

Further Help and Advice

The Future Pension Centre may help you find ways to fill gaps in your State Pension. As always, it is wise to get professional financial advice before you make voluntary National Insurance contributions.

Should I Make Voluntary NI Contributions?

These are many reasons why you might choose to pay voluntary contributions. They include circumstance where you:

  • Have gaps in your NI contributions, approaching State Pension age, and want a full State Pension.
  • Wish to increase your weekly pension amount.
  • Will be unable to make sufficient contributions to receive a full State Pension during the remainder of your working life.
  • Want your spouse or civil partner to receive higher bereavement benefit payments in the event of your death.
  • Do not pay Class 2 contributions because you are self-employed and have low profits.
  • Want to use National Insurance to receive the State Pension and other benefits but you reside outside of the United Kingdom.

Self-employed Workers with Specific Jobs

If you are on Self Assessment, but do not pay Class 2 contributions, your NI is not paid. In this case you may choose to pay voluntary National Insurance contributions. As a rule those who do not pay Class 2 contributions are:

  • People whose business involves land and property.
  • Moderators, examiners, and invigilators.
  • Religious ministers who neither receive a stipend or a salary.
  • People who make investments on behalf of others or themselves (but do not receive a commission or fee).


Voluntary National Insurance Eligibility

Your eligibility to pay National Insurance contributions for the previous tax years usually depends on:

  • Whether you are paying gaps in your National Insurance record from the previous six (6) tax years.
  • Your age (for paying gaps in your contributions if it is more than six years ago).

Who Can Pay Voluntary NI Contributions?

The table shows payment eligibility for Class 2 or Class 3 NI voluntary contributions. It also includes information on UK National Insurance voluntary contributions while living abroad.

Your Work Status and Situation Which National Insurance Class to Contribute
Employed but earning under £123 a week and not eligible for National Insurance credits Class 3 National Insurance
Self-employed with profits under £6,725 Class 2 or Class 3 (they count towards different benefits)
Both employed and self-employed, with low earnings and small profits Contact HMRC to check if you have a gap and how much you need to pay
Self-employed as an examiner, minister of religion or in an investment or land and property business Class 2 or Class 3 (they count towards different benefits)
Living and working abroad Class 2 (only if you worked in the UK immediately before leaving and previously lived in the UK for 3 years in a row or paid 3 years’ National Insurance)
Living abroad but not working Class 3 (only if at some point you lived in the UK continuously for 3 years or paid 3 years of contributions)
Unemployed and not claiming benefits Class 3
Married woman or widow who stopped paying reduced rates NI Class 3

You cannot make voluntary National Insurance contributions if:

Your Work Status and Situation Which National Insurance Class to Contribute
You reached State Pension age and want to fill in gaps in your record Class 3

Note: You cannot top up your government pension if you reached State Pension age after the 6th of April 2016.


NI Voluntary Contribution Rates 2022/23

The voluntary NI rates for the 2022 to 2023 tax year are:

  • Class 2 Voluntary NIC Rate: £3.15 a week
  • Class 3 Voluntary NIC Rate: £15.85 a week

When You Might Pay a Different Rate

As a rule, when making voluntary contributions, you will pay the current tax year rate. But, you pay the original tax year rates for:

  • The previous year for Class 2 NI contributions.
  • The previous two years for Class 3 NI contributions.

What if you are a man born after the 5th of April 1951 or a woman born after the 5th of April 1953?

In these cases, the six year rule does not apply to you. If you pay for any gaps before 5th April 2022, different rates apply to tax years ending April 5th 2006 to April 5th 2016.

Your Contribution What it Covers Rate You Pay Until 5 April 2022
Class 2 Gaps between 6 April 2006 and 5 April 2011 £3 a week
Class 2 Gaps between 6 April 2011 and 5 April 2016 Rate from the year your contribution covers
Class 3 Gaps between 6 April 2006 and 5 April 2010 £15 a week
Class 3 Gaps between 6 April 2010 and 5 April 2016 Rate from the year your contribution covers

Note: You can contact HMRC if you have questions on how to make voluntary National Insurance contributions.


How to Pay Voluntary NI Contributions

Find out how to pay Class 2 and Class 3 contributions. Read the government leaflet NI38 and complete the CF83 form at the bottom if you are a resident outside the UK. Send the completed form to the HMRC address on the document.

Deadlines to Make Voluntary National Insurance Contributions

As a rule, voluntary contributions can only be made for the last six (6) years. Payments must be received by the 5th of April.

For example: To make up for gaps in the tax year 2013/2014 you must pay by the 5th of April 2022. There is an exception to this rule but it depends on your age.

What if you are a man born before the 6th of April 1950 or a woman born before the 6th of October 1952?

After reaching State Pension age you have six years to increase that pension. But you must be:

  • A male born between the 6th of April 1945 and the 5th of April 1950.
  • A female born between the 6th of April 1950 and the 5th of October 1952.

For Example: You have until the 30th of June 2021 to make voluntary contributions if you reached the State Pension Age on the 1st of July 2014.

What if you are a man born after the 5th of April 1951 or a woman born after the 5th of April 1953?

If you have gaps in your contributions between April 2006 and 2016 you have until the 5th of April 2023 to make payments. Different rates apply if you make payments before the 5th of April 2022.


UK State Pension Top Up (scheme closed)

Note: You cannot top up NI contributions any longer because the State Pension top up scheme has now closed. That means you cannot apply for the State Pension top up scheme or make any payments.

Get a State Pension Top Up Refund

There is a cooling off period of ninety (90) days. If you change your mind during this cooling off period you can get a refund.

HMRC State Pension Top up Refund
Telephone: 0345 600 4270
Outside UK: +44 191 2182076
Monday to Friday: 8am to 8pm
Find out about call charges in the UK.

What Happens If You Die?

If you die within ninety (90) days any contributions you have made will get refunded to your estate. If any top up payments have been made they will get deducted from the refund.

After ninety (90) days the spouse or civil partner inherits the State Pension. They can inherit 50-100% of the top up amount. In the absence of a spouse or civil partner your estate can claim up to 3 months State Pension.


How to Pay Voluntary NI Contributions in United Kingdom