The new state pension 

The state pension changed for people who reach state pension age from 6 April 2016 onwards. Men born on or after 6 April 1951 and women born on or after 6 April 1953 may be eligible for the new state pension.   

The state pension is based on the number of qualifying years in the person’s NI record. A year may be a qualifying year if the person paid sufficient NI or qualified for NI credits for that year. A year which is not a qualifying year is commonly referred to as a gap in the person’s NI record.  

10 qualifying years are required to be eligible for the new state pension and 35 qualifying years are needed for the full amount.  People with between 10 and 35 qualifying years will receive an apportioned amount based on their contribution history. 

Voluntary NI contributions 

A person may be able to fill gaps in their record by making voluntary NI contributions. However, a number of conditions apply, including that they are within the deadline to make contributions for the tax year in which they have the gap.  

Normally, the deadline is 6 years from the end of the year. For example, the deadline for making voluntary NI contributions for 2023/24 is 5 April 2030.  

5 April 2025 deadline 

The previous government extended the deadline to pay voluntary NI contributions to 5 April 2025 for those affected by the new state pension transitional arrangements. 

It is possible to make voluntary NI contributions by 5 April 2025 for: 

• the tax years from 6 April 2018 to 5 April 2024, under the rules normally applying; and
• the tax years from 6 April 2006 to 5 April 2018, under the extension announced by the previous government.  

From 6 April 2025, it will no longer be possible to make voluntary contributions in respect of the tax years from 6 April 2006 to 5 April 2019.  

Action to take 

HMRC recommends that the person: 

• checks their NI record using HMRC’s app or online service. It is also possible to request a paper statement; 
• calculates whether making a payment could increase their state pension; and
• uses the ‘pay by bank account’ option in the online service if a payment is required. HMRC says that payments made in this way will typically be reflected in the person’s NI record within 5 working days. 

Determining what action to take may be more complicated in some circumstances, for example where the person was contracted out of the additional state pension under the old rules. HMRC’s publication Your state pension explained provides detailed guidance on the rules.  

HMRC has published separate guidance on making voluntary NI contributions for those living or working abroad. 

HMRC’s online service 

HMRC introduced the online service in April 2024. In a recent press release, HMRC says that:  

• more than 37,000 online payments have been made through the service;
• the average online top-up payment is £1,835; and
• the largest weekly state pension increase is £113.76.