Voluntary Class 3 NI
UK tax glossary · Last reviewed: April 2026
Voluntary Class 3 National Insurance contributions allow you to fill gaps in your NI record to protect or improve your State Pension and entitlement to certain benefits. The rate is £17.45 per week (2026/27), or £907.40 per year.
You generally have six years to fill a gap — so gaps from 2020/21 can be filled until April 2027. However, an extended deadline for filling gaps back to 2006/07 was available through April 2025; after that, the standard six-year window applies.
Before paying, check your State Pension forecast on Check Your State Pension (gov.uk). If you already have 35 qualifying years for the full pension, paying Class 3 NI provides no pension benefit and is not worthwhile.
Worked example
One year gap (2021/22). Cost to fill: £17.45 × 52 = £907.40. Additional State Pension from one qualifying year: £230.25 ÷ 35 = £6.58/week = £342/year. Payback period: £907.40 ÷ £342 = ~2.7 years. Worth doing if you expect to live past the break-even point.
Common questions
How do I pay voluntary Class 3 NI contributions?
Contact HMRC to check you have a gap and confirm it can be filled. Pay by bank transfer using the reference number HMRC gives you. You can also pay by cheque, though bank transfer is faster and easier to track.
Can I get NI credits instead of paying voluntarily?
NI credits are available in certain circumstances — caring for a child under 12 (Child Benefit credits), being a carer, or being on certain benefits. Check credits first; they are free and fill gaps just as effectively.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.