Call for evidence on voluntary National Insurance Contributions

The government is gathering views on how the system for voluntary National Insurance Contributions (NICs) works and how it should evolve.

• Voluntary NICs let people pay to fill gaps in their National Insurance record so they can qualify for the State Pension and certain contributory benefits.

Changes in working patterns, earnings, and people moving in and out of employment have raised questions about whether the current system is still fair, transparent and sustainable.

• The government has already tightened rules that previously allowed people with only a weak connection to the UK to build pension entitlement cheaply from overseas. 

The call for evidence is a chance to review the system more broadly. The government wants to hear from individuals, representative organisations and experts about:

• How voluntary NICs work in practice.
• How they interact with National Insurance credits.
• Where the system could be improved. 

The aim is to understand whether the current system is fair, easy to navigate and fit for purpose. 

• This is not a consultation on specific policy proposals.
• Instead, the evidence collected will help shape future options.

The government wants to ensure that the voluntary NICs system:

• Delivers fair outcomes across different groups and between individuals and taxpayers collectively.
• Is clear and accessible for eligible individuals.
• Remains sustainable over the long term. 

The call for evidence focuses on:

• How voluntary NICs work for different groups of people.
• Whether the outcomes they produce are fair and proportionate.
• How well individuals are supported to make informed decisions. 
• How voluntary NICs interact with National Insurance credits.
• Possible directions for reform.

The call for evidence is open to everyone, but is especially relevant to:

• People who have paid or are considering paying voluntary NICs.
• Representative bodies, including pension, consumer and expatriate groups.
• Employers and charities that pay voluntary NICs for staff or volunteers.
• Payroll professionals and advisers.
• Academics and policy specialists. 
• Organisations interested in pensions, labour markets or contributory benefits. 

The call for evidence will close on 15 September 2026. Responses can be sent by email. 

Useful guides on this topic

NICs Top Ups: National Insurance Contributions
Topping up NICs: when should you make additional National Insurance Contributions (NICs)? How do you check your NIC record? How to pay voluntary NICs? How to check your state pension entitlement?

National Insurance: What's the maximum payable?
How are National Insurance Contributions (NICs) limited? What is the maximum payable? What different rules apply to employment and self-employment income? 

Globally mobile employees: National Insurance
What are my employer's National Insurance obligations when hiring an employee from overseas? What are my employer's Social Security obligations when sending an employee to work overseas? Do I have any PAYE reporting requirements concerning National Insurance? 

External link

Call for evidence: Voluntary National Insurance contributions: call for evidence

Question 1. Do you agree that these are the right guiding principles for the voluntary NICs system or do you believe there are others we should consider?

Question 2. Do you feel that some of these objectives are more important than others?

Question 3. Who is currently using voluntary NICs and why?

Question 4. In what circumstances do people have gaps in their National Insurance record that voluntary NICs are intended to address (including where credits or compulsory NICs are not available)? Please provide examples.

Question 5. Are there groups who would like to use voluntary NICs but cannot access them, or for whom the current eligibility rules lead to outcomes that feel unfair or inconsistent? What changes would improve fairness, clarity or access (including how people find out whether they are eligible)?

Question 6. Are there barriers that prevent eligible individuals from receiving credits (for example, awareness, complexity, or administrative steps), leading them to pay voluntary NICs instead? Please provide evidence and examples.

Question 7. Are there circumstances where credits and voluntary NICs overlap or interact in ways that create confusion, duplication, or unintended outcomes? If so, what changes would improve fairness and clarity?

Question 8. How do individuals decide whether to pay voluntary NICs, and to what extent do people use voluntary NICs as a long-term way to build qualifying years (including what information they use, who advises them, and what prompts them to act)?

Question 9. To what extent does the current pricing of voluntary NICs (including differences between Class 2 and Class 3) affect perceptions of fairness compared with compulsory NICs paid through work?

Question 10. Who benefits most from being able to pay voluntary NICs at a lower cost, and how does this relate to the ability to pay (for example, income, wealth, or being supported by other sources of income)? Please share any analysis or data.

Question 11. Does the current system create unintended incentives (for example, to delay engagement, to structure work/income to qualify for lower cost contributions, or to focus on buying back specific years)? If so, what changes could reduce these effects?

Question 12. How effective is existing guidance (including digital journeys and helplines) in helping people understand whether paying voluntary NICs is in their interests, and what would improve it?

Question 13. Are there risks of poor outcomes linked to misunderstanding or third-party advice (including where individuals pay when it provides little or no benefit)? What safeguards or changes could improve decision-making?

Question 14. In what circumstances do individuals end up with partial-year gaps in their National Insurance record?

Question 15. How effectively does the current system enable individuals to fill partial-year gaps in their NI record, and to what extent do current arrangements deliver outcomes that are proportionate and fair?

Question 16. How do individuals abroad find out about, and navigate, the rules on paying voluntary NICs for overseas periods (including any role for employers, advisers, or online communities)?

Question 17. Are the current eligibility conditions for paying voluntary NICs from abroad (including tests based on previous residence or previous qualifying years) the right way to reflect a ‘connection to the UK’? What alternatives would be fairer or easier to administer?

Question 18. What are the impacts of allowing voluntary NICs for overseas periods (for example, who uses it, at what income/wealth levels, and how it affects decisions to maintain UK links)? Please provide any evidence.

Question 19. How do perceptions of fairness change when voluntary NICs are paid from abroad and what factors shape views on the pricing of contributions abroad?

Question 20. What reforms to voluntary NICs should the government consider to improve fairness between contributors?

Question 21. What further reform of the voluntary NICs system should the government consider?