Voluntary Class 2 and Class 3 National Insurance Contributions for non-residents – important deadline following the Budget

What are the rules before the changes come in?

At present you can: 

• Pay voluntary Class 2 NIC if you are living outside the UK, are employed or self-employed abroad, have previously lived (and paid NIC) in the UK continuously for at least three years, were employed/self-employed/registered unemployed just before you left the UK 

• Pay voluntary Class 3 NIC if you are living outside the UK and previously worked in the UK for an employer or on a self-employed basis. 

From 6th April 2026, it will no longer be possible to: 

• Pay voluntary Class 2 contributions 

• Pay voluntary Class 3 contributions if you are currently living outside the UK, but lived in the UK or made NIC contributions for less than 10 years before you moved abroad. 

(You can continue to pay voluntary Class 3 contributions if you are living in the UK and meet the other eligibility criteria.) 

Why might you need to pay voluntary NIC? 

You need a minimum of 10 qualifying years in order to be eligible for any new State Pension. 

You need at least 35 qualifying years in order to be eligible for the full new State Pension. 

The full new State Pension for the 2025-26 tax year is £230.25 per week or £11,973 per year.  (Remember that UK State Pension is inflation linked under the Triple Lock.) 

If you don’t yet have at least 35 qualifying years, then every year of voluntary NIC you make is worth at least £342 of additional pension (for life). 

If you had been working overseas in a tax year, then you may be able to pay voluntary Class 2 NIC instead of Class 3 – a saving of £741. 

And also, for example, if you live for 10 years after reaching State Pension Age, you will have received at least £3,420 more State Pension for paying one extra qualifying year before 6th April 2026 (costing between £182 and £923 dependant upon your circumstances). 

You need to take action if:

• You have not paid NIC for some or all of the 6 tax years prior to 6 April 2026 (period from 6th April 2020 to 5th April 2026) 

• You are living outside the UK 

(We can also help you if you are approaching State Pension Age, you live in the UK and have gaps in your National Insurance record during the previous 6 tax years.) 

How can Gravita assist you?

• Advise whether you are eligible to pay voluntary NIC 

• Obtain your NIC record or State Pension Forecast quickly – in time for the 6 April 2026 deadline  
• Confirm whether making additional voluntary National Insurance contributions will benefit you and provide you with the cost.