Complete Guide to Filling Gaps in Your NI Record

Quick Decision Framework

Before reading the full guide, answer these questions:

What Are Voluntary NI Contributions?

Voluntary National Insurance allows you to "buy" qualifying years for your State Pension by paying NI for years when you didn't pay enough or receive credits.

Two types:

• Class 2: £3.50/week (£182/year) - For self-employed or living abroad
• Class 3: £17.75/week (£923/year) - For everyone else

Important change from April 2026: Class 2 voluntary contributions for periods abroad will no longer be available. Only Class 3 will remain (and you must have lived in UK for 10+ years).

The Mathematics of Filling Gaps

What You Get

Each qualifying year you add increases your State Pension by:

• Weekly: £6.58
• Annual: £342
• Over 20 years: £6,840

Class 3: The Standard Option

Cost: £923/year (2025/26)

Benefit: £342/year extra State Pension (for life)

Break-even: £923 ÷ £342 = 2.7 years

Conclusion: If you expect to live more than 2.7 years after claiming State Pension, it's financially worthwhile.

Class 2: The Better Deal (If Eligible)

Cost: £182/year (2025/26)

Benefit: £342/year extra State Pension (same as Class 3)

Break-even: £182 ÷ £342 = 0.5 years (6 months)

Conclusion: Pays for itself in 6 months. No-brainer if you're eligible.

Who can pay Class 2:

• Self-employed people with profits below £6,725 (voluntarily opting in)
• People living abroad who recently lived/worked in UK
• Until April 2026 only - then Class 2 for abroad ends

Step-by-Step: Should You Fill Gaps?

Step 1: Check Your NI Record

Go to gov.uk/check-national-insurance-record

Count:

• How many full qualifying years you have
• How many gaps you have
• Which gaps can be filled (usually last 6 tax years, or back to 2006 until 5 April 2025)

Step 2: Check Your Forecast

Go to gov.uk/check-state-pension

Your forecast tells you:

• Current State Pension amount based on your qualifying years so far
• Forecast amount if you keep contributing until State Pension age
• Whether filling gaps will increase your pension - this is critical!

Step 3: Calculate the Math

For each gap you're considering filling:

Cost:

• Class 3: £923 per year
• Class 2 (if eligible): £182 per year
• Older years (2006-2017, before April 2025 deadline): £824.20 (Class 3 at 2022/23 rates)

Benefit:

• £342/year extra State Pension (£6.58/week) per year filled
• Permanent - lasts for life
• Increases annually with Triple Lock

Break-even:

• Class 3: 2.7 years after claiming
• Class 2: 0.5 years (6 months)
• Older years: 2.4 years

Step 4: Consider Your Situation

Life expectancy:

• Average UK life expectancy: 79 (men), 83 (women)
• If you reach State Pension age 66 in good health, you'll likely live to 80+
• That's 14+ years of receiving the increased pension
• Well beyond the 2.7-year break-even

Future years:

• Will you build more qualifying years through work before State Pension age?
• If you're still working and will reach 35 years anyway, don't fill gaps
• If you've stopped working and won't reach 35, filling gaps makes sense

Step 5: Prioritize Which Gaps to Fill

If you have multiple gaps and limited budget:

1. Fill gaps approaching deadlines first
   • 2006-2017 gaps: Deadline 5 April 2025
   • Gaps from 6-7 years ago (about to expire from the 6-year rule)
2. Fill Class 2 eligible gaps (much cheaper at £182/year)
3. Fill gaps that get you to key thresholds
   • If you have 8 years, fill 2 to reach 10-year minimum
   • If you have 33 years, fill 2 to reach 35-year maximum

Deadlines You Must Know

Extended Deadline: 5 April 2025

URGENT: Last chance to fill gaps from April 2006 to April 2017.

Why it matters:

• Normally can only fill last 6 years
• This temporary extension allows filling gaps up to 19 years old
• After 5 April 2025, these years become un-fillable forever
• Estimated 1-2 million people could benefit

Cost for older years:

• Class 3: £824.20/year (2022/23 rate)
• Class 2: £163.80/year (2022/23 rate, if eligible)

Standard Deadline: 6 Years

From April 2025 onwards, you can only fill gaps from the last 6 tax years.

Example in December 2025:

• Can fill: 2019/20, 2020/21, 2021/22, 2022/23, 2023/24, 2024/25
• Cannot fill: 2018/19 and earlier (deadline expired)

Each year on 5 April: The oldest fillable year drops off.

Class 2 for Abroad Ending: April 2026

From 6 April 2026:

• Class 2 voluntary contributions for periods abroad will end
• Only Class 3 will be available
• Must have lived in UK for 10+ years to qualify for Class 3

Action: If you're currently eligible for Class 2 (living abroad), fill recent gaps before April 2026 while it's still £182/year instead of £923/year.

How to Pay Voluntary NI

Method 1: Online (Recommended)

1. Go to gov.uk/voluntary-national-insurance-contributions
2. Sign in with Government Gateway
3. Follow the application process
4. You'll get a reference number
5. Pay by debit card or bank transfer

Method 2: By Phone

Call the Future Pension Centre: 0800 731 0175

• They'll tell you which years you can fill and the exact cost
• They'll send you a payment reference
• Pay by debit card over phone or bank transfer

Method 3: By Post

Download form CF83 from GOV.UK or request by phone. Complete and return with payment (cheque).

Payment Options

• Debit card: Online or by phone
• Bank transfer: Using reference number provided
• Cheque: With postal application
• Payment plan: Can pay one year at a time or spread over months

Real-World Examples

Example 1: Worth It - Close to 35 Years

Tom, age 60:

• Has 32 qualifying years
• 3 gaps from years living abroad (2015-2017)
• Won't work enough before State Pension age 67 to gain more years

Analysis:

• Current pension: (32 ÷ 35) × £230.25 = £210.51/week (£10,947/year)
• If fills 3 gaps: £230.25/week (£11,973/year)
• Increase: £1,026/year
• Cost: 3 × £824.20 (old rate, before April 2025 deadline) = £2,472.60
• Break-even: 2.4 years

Decision: Absolutely worth it. Tom should fill all 3 gaps before 5 April 2025 deadline.

Example 2: Not Worth It - Already at 35

Sarah, age 55:

• Has 35 qualifying years already
• 5 gaps from earlier in her career

Analysis:

• Current pension: £230.25/week (full amount)
• If fills gaps: £230.25/week (no change - can't go above 35 years)
• Cost: 5 × £923 = £4,615
• Benefit: £0

Decision: Don't fill gaps - waste of money.

Example 3: Worth It - Reaching Minimum

Lisa, age 64:

• Has 8 qualifying years
• 2 fillable gaps that would bring her to 10 years (minimum for any State Pension)
• Won't work before reaching State Pension age 66

Analysis:

• Current pension: £0 (below 10-year minimum)
• If fills 2 gaps: 10 years = £65.79/week (£3,421/year)
• Cost: 2 × £923 = £1,846
• Break-even: 0.5 years

Decision: Critical to fill - goes from £0 to £3,421/year. Pays for itself in 6 months.

Example 4: Not Worth It - Contracted Out

David, age 58:

• Has 28 qualifying years
• Was contracted out for 15 years (workplace pension)
• Forecast says: "Filling gaps will NOT increase your pension"

Analysis:

• David has contracted-out deduction that means filling gaps won't help
• His State Pension is capped below £230.25 due to this
• Cost: £923/year per gap
• Benefit: £0 (forecast confirms no increase)

Decision: Don't fill gaps. His workplace pension should compensate for the State Pension reduction.

Example 5: Mixed - Future Work Considered

Emma, age 50:

• Has 25 qualifying years
• 5 gaps from career break
• Plans to work until State Pension age 67 (17 more years)
• Total if she keeps working: 25 + 17 = 42 years

Analysis:

• Emma will exceed 35 years through future work alone
• Filling the 5 gaps won't make any difference
• Cost: 5 × £923 = £4,615
• Benefit: £0 (already exceeding 35 through future work)

Decision: Don't fill gaps - she'll get full pension through future work.

Common Questions

Can I Get a Refund?

No. Once you've paid voluntary NI, you cannot get a refund. This is why it's essential to check your forecast first.

Do I Have to Fill All Gaps?

No. You can choose which gaps to fill. Prioritize:

• Gaps approaching deadlines
• Gaps that get you to 10 or 35 years
• Cheapest gaps (Class 2 if eligible)

Can I Pay in Installments?

Yes. You can:

• Pay one year at a time
• Arrange a payment plan with HMRC
• Pay over several months

What If I'm Not Sure I'll Live Long Enough?

Consider:

• Average life expectancy (79 men, 83 women)
• Family history
• Your current health
• Break-even is only 2-3 years - very achievable
• Your spouse may inherit some of your State Pension

What If I Move Abroad After Paying?

You still get the State Pension increase, but:

• If you move to a "frozen pension" country (Australia, Canada, etc.), it won't increase annually
• If you move to an "uprated" country (EU, USA, etc.), it increases annually
• Consider this before paying if you plan to retire abroad

Action Plan

Before 5 April 2025 (URGENT)

1. Check NI record for gaps from 2006-2017
2. Check forecast to confirm filling will help
3. Calculate cost and benefit
4. Pay before deadline if worthwhile

Ongoing (Every Year)

1. Check NI record in June/July (after tax year ends 5 April)
2. Identify any new gaps from the recent tax year
3. Decide if filling makes sense
4. Pay before the gap becomes too old (6-year rule)

10 Years Before State Pension Age

1. Do thorough review of entire NI record
2. Check forecast carefully
3. Plan which gaps to fill
4. Consider future work and whether you'll reach 35 anyway
5. Fill important gaps before deadlines