Voluntary National Insurance Contributions

Introduction

Paying voluntary National Insurance (NI) contributions can help you fill gaps in your NI record and protect your entitlement to the State Pension and certain benefits. There are two types you might pay: Class 2 (mainly for self-employed people) and Class 3 (for employees and others). This article explains when you might need to pay voluntary contributions, how much they cost, and how to make payments.

Why pay voluntary National Insurance contributions?

Voluntary NI contributions help maintain your entitlement to benefits, particularly the State Pension. You might consider paying them if you have gaps in your NI record from periods when you:

Were self-employed with low profits
Lived or worked abroad
Were not working or claiming benefits
Were employed but earning below the NI threshold

Before paying, check your National Insurance record and State Pension forecast to confirm whether you have gaps, whether you're eligible to pay voluntary contributions, and whether paying will actually increase your State Pension. Voluntary contributions do not always increase your State Pension, so this check is important.

You should also check if you're eligible for National Insurance credits, which could fill gaps without you needing to pay.

Understanding Class 2 and Class 3 contributions

Class 2 contributions are paid by self-employed people to help qualify for certain benefits including the State Pension. Most self-employed people pay these as part of their Self Assessment tax bill, but you can choose to pay them voluntarily in certain situations.

Class 3 contributions are voluntary contributions that anyone can pay to fill gaps in their NI record. These are the type most employees would pay if they need to top up their record.

If you're self-employed, you may be able to pay Class 2 contributions instead of Class 3, which can be advantageous. However, if you've lived or worked abroad or are over State Pension age, different rules apply.

When to pay voluntary Class 2 contributions

You might choose to pay voluntary Class 2 contributions if you:

Don't pay through Self Assessment
Want to fill gaps in your NI record for periods when you were self-employed
Work or live abroad, or have done in the past

Certain people who aren't eligible to be treated as having paid Class 2 contributions may also choose to pay voluntarily. This includes:

Examiners, moderators, invigilators or people who set exam questions
Ministers of religion who don't receive a salary or stipend
People who make investments (but not as a business and without getting a fee or commission)
Landlords who are eligible to pay Class 2 contributions

If you usually pay Class 2 contributions through Self Assessment but missed the payment deadline, you'll need to contact the National Insurance helpline to get a reference and make your payment.

If you work or live abroad

If you have a certificate of coverage, you can pay voluntary Class 2 contributions if your profits from self-employment are below £7,105. You don't need to pay social security contributions in the country you're working in if you have this certificate.

If you don't have a certificate of coverage, you may still be able to pay voluntary Class 2 contributions, but you may also need to pay social security contributions in the country where you're located.

Important change: You cannot pay Class 2 National Insurance contributions for time abroad from 6 April 2026 onwards. However, you can still pay contributions for time spent abroad before 6 April 2026.

Time limits for paying voluntary contributions

You can usually pay contributions for the past 6 tax years. The deadline is 5 April each year.

For example, you have until 5 April 2032 to pay for gaps for the tax year 2025 to 2026.

How to pay voluntary Class 2 contributions if you live in the UK

You'll need to register with HMRC if you don't pay through Self Assessment. You can register at any time and can usually pay contributions for the past 6 tax years.

After you've registered, HMRC will send you a payment request between September and the end of October telling you how much to pay. The payment request includes an 18-digit reference number you'll need to make a payment.

Contact the National Insurance helpline if you don't receive a payment request by the end of November.

Once registered, HMRC will send you a payment request each year until you tell them you no longer want to pay, you stop being self-employed, or you reach State Pension age.

Payment methods

The payment request will give you a deadline to pay. You can make same or next day payments:

Through your online bank account
By online or telephone banking (Faster Payments or CHAPS)
At your bank or building society

Allow 3 days for payments using:

Online or telephone banking (Bacs)
Cheque through the post

Allow 21 working days to set up a Direct Debit if you haven't set one up before.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (except if paying by Faster Payments).

If you miss the deadline HMRC has given you, you might have to pay more to fill gaps in your NI record, and it may affect your entitlement to some benefits.

How to pay voluntary Class 3 contributions

Pay online through the Check your State Pension forecast service

If you're below State Pension age and working in the UK, you may be able to pay voluntary contributions online through the State Pension forecast service. This service lets you check if you'll benefit from paying and whether you can pay online.

You cannot use this service if you're self-employed or if you've lived or worked abroad.

Payments through this service update your NI record within 5 working days.

Pay online using your bank account

You can pay voluntary Class 3 NI directly using your online or mobile bank account. You'll need your online banking details and the 18-digit reference number on your HMRC payment request.

If you don't have an 18-digit reference number, you can pay using the Check your State Pension forecast service, ask HMRC for your reference number online, or phone the National Insurance enquiries line.

The payment is usually instant but can take up to 2 hours to show in your bank account. If 5 April falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it.

Set up regular payments

If you know you'll have gaps in your NI record in the current tax year, you can make regular payments:

Monthly Direct Debit: You can only use Direct Debit to pay voluntary Class 3 contributions for the current tax year (6 April 2026 to 5 April 2027) and future tax years. Download and send the regular payments application form (CA5603) to HMRC. Allow 21 days to set up a new Direct Debit.

Your payments will usually start in May. You can pay arrears for the current tax year through your first payment if you set up the Direct Debit after May. Payments appear on your statement as 'HMRC NI-DD'.

Quarterly payments: You can use the regular payments application form or phone HMRC to arrange quarterly payments. HMRC will send you a payment request every July, October, January and April.

HMRC will stop collecting payments when you reach State Pension age or have paid the maximum allowable amount of voluntary contributions. You can cancel at any time.

Online or telephone bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs from your online bank account or by phoning your bank.

For payments from a UK bank account, use:

Sort code: 08 32 20
Account number: 12001004
Account name: HMRC NIC Receipts

Use your 18-digit reference number when making your payment.

Special situations

If you're over State Pension age: Contact the Pension Service to find out if you'll benefit from paying voluntary contributions. If you've lived or worked abroad, contact the International Pension Centre instead.

If you live in the Isle of Man: Check the Isle of Man government website for how to pay voluntary National Insurance contributions.

After you've paid

You don't need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account.

For payments through the Check your State Pension forecast service, this takes up to 5 working days. For all other payment methods, it can take up to 8 weeks. Payments from outside the UK may take longer.

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.