NI Top-Up Calculator
Should you buy voluntary National Insurance years? This calculator analyses your situation to give you a personalised recommendation.
What This Calculator Considers
Will You Reach 35 Years Naturally?
If you're still working, you'll accumulate more NI years. The calculator projects your total years at retirement and only recommends buying years you actually need.
Tax Impact in Retirement
Extra State Pension is taxable. If you have other retirement income, the calculator shows your net benefit after tax - not just the gross pension increase.
SIPP vs NI Comparison
What if you invested the same money in a SIPP instead? The calculator compares both options, including tax relief on SIPP contributions and projected growth.
Life Expectancy Factor
The breakeven calculation uses your expected lifespan. If you have reason to expect shorter or longer than average, adjust this for a more accurate result.
2025/26 Voluntary NI Rates
| Class | Weekly | Annual | Eligibility |
|---|---|---|---|
| Class 3 | £17.75 | £923 | Anyone with gaps in their NI record |
| Class 2 | £3.50 | £182 | Self-employed (profits <£6,845) or UK expats |
Each qualifying year adds approximately £342/year (£6.58/week) to your State Pension. You need 35 years for the full pension (£11,973/year) and at least 10 years to qualify for any pension.
The Triple Lock Advantage
State Pension is protected by the triple lock - it increases each year by the highest of:
CPI
Inflation
Earnings
Average wage growth
2.5%
Minimum guarantee
This inflation protection is a major advantage over private pensions, which have no such guarantee. For 2025/26, State Pension increased by 4.1% (average earnings). When comparing NI top-up vs SIPP, remember that the State Pension's real value is protected.
When NOT to Buy NI Years
You'll reach 35 years naturally
If you're 45 with 20 years and plan to work until 67, you'll have 42 years - no need to buy any.
You already have 35+ years
35 is the maximum that counts. Additional years won't increase your pension.
You won't reach 10 years total
You need at least 10 qualifying years to receive any State Pension. If you can't reach this threshold, buying years won't help.
You're a higher-rate taxpayer with decades to go
If you're 30, paying 40% tax, and have 37 years until SPA, a SIPP might be better value due to higher tax relief and compound growth time. Use the advanced options to compare.
Frequently Asked Questions
How do I check my NI record?
Visit gov.uk/check-national-insurance-record to see your qualifying years, gaps, and State Pension forecast.
How do I pay voluntary NI contributions?
Contact HMRC or visit gov.uk/pay-voluntary-class-3-national-insurance . They'll confirm which years you can fill and the exact cost. You can pay online, by phone, or by post.
How far back can I buy?
You can buy the last 6 tax years. In 2025/26, that's back to 2019/20. The deadline to fill 2019/20 is 5 April 2026. The special extension allowing purchases back to 2006 ended on 5 April 2025.
Can I buy NI years if I live abroad?
Yes, if you've lived in the UK for 3+ years or have 3+ years of UK NI contributions. You may qualify for cheaper Class 2 contributions (£182/year instead of £923). Contact HMRC's International team for guidance.
Is State Pension taxed?
Yes, State Pension counts as taxable income. It's paid gross (without tax deducted), but if your total income exceeds the Personal Allowance (£12,570), you'll pay tax. The calculator estimates your tax based on your other retirement income.
Related Tool
Use our State Pension Calculator to forecast your pension based on your NI record and see your State Pension age.
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