Making voluntary National Insurance contributions (NICs) can be really helpful if you need to fill gaps in your NI record. For example, because you’ve been working abroad or because your yearly earnings were below the NI threshold.
Having gaps in your contributions affects things like your entitlement to the Maternity Allowance, or ‘qualifying years’ used to work out how much State Pension you get after reaching retirement age. It’s important you plan ahead for this type of stuff, but before you rush to make voluntary contributions, we’ll talk you through what they are, who can make them, and what types there are.
What are voluntary National Insurance contributions?
Voluntary National Insurance contributions are payments you decide to make, beyond the mandatory contributions required on your wages or self-employed profits. They’re designed to fill gaps in your record that might otherwise affect how much State Pension or other entitlements you receive.
Who might need to make voluntary NI contributions?
Voluntary contributions can be made by anyone looking to fill gaps in their NI record to either fully qualify – or increase – any payments they get, such as the State Pension or Maternity Allowance.
Types of people who may want to be making NI contributions include:
- Self-employed people with profits below the Small Profits Threshold: If your annual profits are below the £7,105 Small Profits Threshold you won’t be required to make NI contributions and you won’t earn National Insurance credits to protect your record
- Employees who earn less than the Lower Earnings Limit: Similar to self-employed workers, employees whose wages are below the £6,708 Lower Earnings Limit won’t be required to make contributions or earn NI credits
- People living outside of the UK: For example, if you lived in the UK for at least 10 consecutive years or paid for at least 10 years and you want to maintain your State Pension eligibility, you may want to continue to contribute voluntarily
- Any individual with gaps: For instance, if you went travelling for a few years and want to make up those years on your record
Types of National Insurance voluntary contributions you can make
There are different kinds of National Insurance contributions you can make depending on how much you earn and whether you’re employed or self-employed.
Voluntary NI contributions for self-employed people
Self-employed NI is based on annual profits rather than weekly earnings. If your profits fall below the Small Profits Threshold then you won’t be asked to make any NI contributions, but you also won’t receive an automatic NI credit for that year. This creates a gap in your National Insurance record, which is worth looking at if you want to protect your entitlement.
You can make Class 2 or Class 3 voluntary NI contributions to fill that gap if your gross income from self-employment is £1,000 or less, or it’s over £1,000 but your profits are less than the Small Profits Threshold.
The Small Profits Threshold is:
- 2025/26: £6,845
- 2026/27: £7,105
The rates for Class 2 and Class 3 voluntary NI are shown as a weekly amount in the table below. We show the rates for 2025/26 and 2026/27. For example, to make voluntary Class 2 contributions to fill any gaps in the 2025/26 tax year, you’ll pay £3.50 per week.
| 2025/26 | 2026/27 | |
| Class 2 | £3.50 per week | £3.65 per week |
| Class 3 | £17.75 per week | £18.40 per week |
Voluntary NI rates for employees
No NI contributions are due if your earnings fall below the Lower Earnings Limit (LEL), but that also means you won’t qualify for NI credits either – creating a gap in your NI record.
The Lower Earnings Limit is:
- 2025/26: £6,500
- 2026/27: £6,708
You could pay Class 3 voluntary contributions to resolve this (Class 2 voluntary contributions are only available for the self-employed).
| 2025/26 | 2026/27 | |
| Class 3 | £17.75 per week | £18.40 per week |
Paying voluntary NI contributions for time you’ve spent abroad
From 6th April 2026, the rules for paying voluntary National Insurance contributions for time spent abroad changed. To be eligible, you’ll now need to have either lived in the UK for 10 consecutive years or have paid 10 years of National Insurance contributions.
If you currently pay voluntary NI for time spent abroad, or are thinking about starting, it’s worth checking the GOV.UK guidance to make sure you meet the new eligibility requirements.
What if I applied to pay voluntary NI before the new rules?
If you applied to pay voluntary NI before 6th April 2026, you may still be able to use the old eligibility rules rather than the newer ones. But all three of the following must apply:
- You applied to pay voluntary NI before 6th April 2026
- You meet the relevant payment deadlines
- You apply for 2026/27 by 5th April 2027
If all of those boxes are ticked, the previous three-year test may still be available to you – so it’s worth checking before assuming the newer rules apply.
What to do before making voluntary contributions
Before you go ahead and begin making payments, there are a few steps you need to take first:
- Check your records: View your National Insurance record and identify any gaps. You can do this online via your Personal Tax Account, through the HMRC app, by post, or by phone
- Ensure you’re eligible: It’s important to check whether you’re eligible to pay Class 2 or Class 3 contributions
- Find your reference number: This 18-digit number is shown on payslips provided by HMRC, or you can request it online
- Confirm the deadline: Generally, you can pay for gaps from the past six tax years, with a deadline of 5th April each year
How do I pay voluntary NI contributions?
There are a few ways you can pay:
| Method | How it works |
| Online or using the HMRC app | Use the Check your State Pension forecast service or the HMRC app to check gaps and pay directly via online banking |
| Direct debit | Pay monthly in arrears, covering 4-5 weeks of contributions depending on the number of Sundays in the tax month |
| Bank transfer | Make a Faster Payment, CHAPS, or Bacs transfer directly from your bank account |
| Cheque | Send a cheque payable to ‘HM Revenue and Customs only’ with your 18-digit reference number written on the back |
Online is typically the easiest because it lets you see your gaps and pay in one place.
Common mistakes and top tips
Making voluntary NI contributions is a great way to fill gaps in your NI record. The list below shares some of our accountants’ recommendations for getting it right.
- Decide which class to pay: If you’re self-employed, it’s worth weighing up whether Class 2 or Class 3 NI contributions will be more efficient
- Don’t miss the six-year deadline: Most people don’t realise you can only fill gaps from the past six tax years. You may lose the opportunity if you leave it too long!
- Check if it’s worth it: Not every gap will affect your State Pension. If you already have enough qualifying years, filling additional gaps may not make a difference to what you receive.
- Check you’re using the correct reference number: Payments made without the correct 18-digit reference number can go unallocated, meaning the gap won’t be filled even though you’ve paid
- Understand if the transitional rules apply to you: Not everyone who applied before April 2026 will automatically qualify under the old rules. All three conditions need to be met, so check carefully.
- Check your record after paying: It can take time for HMRC to update your National Insurance record, so follow up to confirm the gap has actually been filled
If you’re unsure about any of the above, it’s always worth speaking to an accountant or financial adviser before making any payments.
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