22nd June 2023
HM Revenue & Customs and the Department for Work and Pensions (DWP) have announced in a joint statement that the deadline to top-up voluntary National Insurance (NI) contributions has been extended to April 2025.
Initially, people had until 5 April 2023 to make voluntary contributions for gaps between 2006 and 2016. This deadline was extended to the end of July 2023 and prolonged for a further two years after a surge in enquiries.
Benefits of filling in gaps
On 6 April 2016 the new flat-rate state pension was introduced. Anyone who retired before this date, would continue on the two-tier system (receiving state pension, plus top ups) and would need a minimum of 10 years’ worth of National Insurance Contributions. To qualify for the full new state pension, 35 qualifying years of National Insurance contributions are needed.
The additional period gives individuals more time to fill the gaps in their records to ensure they can maximise their state pension entitlement. This can be particularly significant to those who are:
- Low earners
- Unemployed but not claiming benefits.
- Self-employed but with low profits
- Living or working outside of the UK
- Unpaid carers
Reviewing NI Records
It is useful for those who fall into the above categories to review their NI records and see if making voluntary contributions is beneficial. It is worth noting that that filing gaps will not always increase an individual’s state pension amount.
How to view my record
You can check your National Insurance record via your personal tax account on the government website. You will be able to obtain a state pension forecast, see what you’ve paid, National Insurance credits you’ve received, gaps of non-qualifying years, if you can pay voluntary contributions and how much this would cost.
Check your National Insurance record – GOV.UK (www.gov.uk)
You can also write to the DWP by completing a BR19 form
https://www.gov.uk/government/publications/application-for-a-state-pension-statement