National Insurance Contributions Top Up

The current rules for eligibility to the basic state pension is that 35 years of National Insurance Contributions are required.  To have an entitlement to any state pension, 10 years of National Insurance Contributions are required.

Voluntary contributions can be made to replace missing years of contributions, however the normal rule is that these can only be made in respect of the previous 6 tax years.

Currently voluntary contributions can be made for periods from 6 April 2006.

From 6 April 2023 the ability to make voluntary contributions will again be restricted to the previous 6 years.