Voluntary National Insurance contributions could be reformed

The government is considering changes to the voluntary National Insurance contributions (NICs) system following a call for evidence published earlier this year.

Voluntary NICs allow individuals to fill gaps in their National Insurance record where they have not built up a qualifying year through compulsory contributions or National Insurance credits. They can help individuals build entitlement to the State Pension and, depending on the class paid, certain contributory benefits.

The call for evidence considered whether the current system delivers fair outcomes, how voluntary NICs interact with National Insurance credits and whether changes are needed to eligibility, pricing and access. The government also sought views on partial-year gaps, information and guidance, and contributions for periods spent abroad. The call for evidence closed on 15 September 2026. The feedback to the document will help inform the government’s consideration of possible future reforms.

Changes have already been put in place restricting access to making Voluntary NIC for people living or working outside the UK. Since 6 April 2026, voluntary Class 2 NICs can no longer generally be paid for periods abroad. New applications for voluntary Class 3 NICs for periods abroad now require either 10 continuous years of UK residence or 10 qualifying years of National Insurance contributions, subject to specific exceptions and transitional arrangements.

The changes do not prevent qualifying individuals from paying voluntary NICs for tax years before 2026-27. Existing overseas Class 3 payers can also continue to make contributions under transitional rules.