UK NI Classes Complete: 2026/27

UK National Insurance Classes Complete 2026/27: 1, 1A, 1B, 2, 3, 4

Q: What are UK National Insurance classes?

UK National Insurance is structured in six classes (numbered 1, 1A, 1B, 2, 3, 4) covering different worker types and payment mechanisms. Statutory basis : Social Security Contributions and Benefits Act 1992 (SSCBA 1992). Class 1 : Employees + employers - the primary working-age contribution. Class 1A : Employer-only payment on benefits-in-kind (company car, private healthcare etc.). Class 1B : Employer-only payment on PAYE Settlement Agreements (PSA) - where employer pays tax on behalf of employees on small benefits. Class 2 : Self-employed VOLUNTARY contribution at flat weekly rate (compulsory abolished April 2024). Class 3 : Anyone - VOLUNTARY contribution to fill State Pension qualifying year gaps. Class 4 : Self-employed mandatory contribution on profits. All NI contributions go to the National Insurance Fund (separate from general taxation) and pay for State Pension + contributory benefits + NHS funding.

Q: How does Class 1 National Insurance work for 2026/27?

Class 1 NI applies to employed earnings and has THREE components: Employee Primary contributions : paid by employee via PAYE. 8% on earnings between Primary Threshold £12,570/yr (£242/week) and Upper Earnings Limit £50,270/yr (£967/week). 2% above £50,270. Employer Secondary contributions : paid by employer on top of employee's gross pay. 15% on earnings above Secondary Threshold £5,000/yr (£96/week). NO upper limit - employer pays 15% on every £ above ST. Employment Allowance : most employers can claim £10,500 reduction in annual Employer Class 1 NIC liability (Section 4 NICA 2014). NOT available to single-director companies with no other employees. Worked example - £40,000 employee salary : Employee NI = (£40k - £12,570) × 8% = £2,194. Employer NI = (£40k - £5k) × 15% = £5,250 (or £0 after Employment Allowance for small employers).

Q: What is Class 1A NI on benefits-in-kind?

Class 1A NI is paid by EMPLOYERS on the cash equivalent of benefits-in-kind (BIK) provided to employees - company cars, private medical insurance, employer-provided accommodation, interest-free loans above £10k, etc. Rate : 15% on the BIK value declared on P11D form. Payment : due 22 July following tax year via P11D(b) submission to HMRC. Statutory basis : SSCBA 1992 Section 10. Important : only EMPLOYER pays Class 1A. Employee separately pays Income Tax on the BIK value via PAYE tax code adjustment (typically picked up in next year's tax code). Common BIK Class 1A : company cars (uses CO2-emissions percentage × P11D list price), private medical insurance (premium value), employer-provided gym/health club, school fees paid by employer, accommodation, free meals above HMRC subsistence rules. Class 1A from termination payments : post-April 2020, termination payments above £30,000 tax-free shelter attract Class 1A on the excess (Section 10ZA SSCBA 1992 + Section 7 NICA 2014). P11D vs payrolled benefits : employers can choose to payroll benefits monthly (handles IT through PAYE) but Class 1A still due annually via P11D(b).

Q: What is Class 1B NI on PAYE Settlement Agreements?

Class 1B NI is paid by employers using a PAYE Settlement Agreement (PSA) to settle tax + NI on small / occasional / shared benefits where charging individual employees would be impractical or undesirable. Statutory basis : SSCBA 1992 Section 10A. Common PSA use : staff parties / Christmas events above £150/head exemption, small staff gifts, taxi fares home (overtime), training course incidentals, awards. Employer pays both IT + NI on grossed-up basis, employees see no tax effect. Calculation : gross up the benefit value at employees' likely marginal rates, then 15% Class 1B on the grossed-up amount. Example: £1,000 staff Christmas party costs over the £150 exemption + 50% employees are higher-rate → grossed-up ~£1,667 → Class 1B = £250. Plus £667 IT for HMRC. Total cost to employer £1,917 for £1,000 of benefit. Payment : 22 October following tax year (later than Class 1A). Application : PSA must be agreed with HMRC by 6 July following tax year. Renewal : PSA agreements can roll over annually with same terms. Trade-off : PSA more expensive than handling tax individually but vastly simpler admin for shared / small benefits.

Q: How does Class 2 National Insurance work for self-employed?

Class 2 NI is now VOLUNTARY for self-employed earners from 6 April 2024 (mandatory contribution abolished by Spring Budget 2024). Rate : £3.65/week × 52 weeks = £189.80/year. When relevant : profits below £7,105 Small Profits Threshold (SPT). Pay voluntary Class 2 to maintain State Pension entitlement. Auto-grant rule : profits between £7,105 (SPT) and £12,570 (LPL) automatically grant NI credits without payment - no Class 2 needed. Profits above £12,570 : Class 4 NI paid + auto-grant NI credit. Class 2 not needed. ROI calculation : voluntary Class 2 (£189.80/year) buys 1 qualifying year of State Pension entitlement. Each missing year = £6.89/week of pension lost (vs full £241.30/week with 35 years). Over 20-year retirement, £190 = £6,400+ of future pension. ROI ~3,200%. Class 3 alternative : £18.85/week (5x more expensive than Class 2). Use Class 3 only when not eligible for Class 2 (not self-employed). Backfill window : voluntary contributions for past tax years available; 6-year standard window + extended to April 2028 for pre-2006 gaps.

Q: What is Class 3 voluntary National Insurance?

Class 3 is voluntary NI for non-self-employed people who want to fill State Pension qualifying year gaps. Rate : £18.85/week × 52 = £980.20/year. 5x more expensive than Class 2 . Who pays Class 3 : (a) non-workers who want to maintain qualifying years (career break, sabbatical, full-time carer not on benefits); (b) UK nationals living abroad who want to maintain UK State Pension entitlement; (c) early retirees who left work before reaching 35 qualifying years; (d) low-earners who don't qualify for auto-grant (e.g., £8k employment income vs £12.57k PT - no auto-grant, no Class 2 because not self-employed). Class 3 ROI : £980/year buys ~£358/year extra State Pension = ~650% return over retirement. Less efficient than Class 2 (3,200% ROI) but still strong. Statutory basis : SSCBA 1992 Section 13-14. Time limit : 6 years standard backfill window from end of relevant tax year. Pre-April 2006 gaps eligible until 5 April 2028 (extended deadline). Post-2028 - only last 6 years. Application : gov.uk/voluntary-national-insurance-contributions. HMRC checks State Pension forecast first to confirm gap.

Q: How does Class 4 National Insurance work?

Class 4 NI is the main self-employed contribution on profits. Rates 2026/27 : 6% on profits between Lower Profits Limit £12,570 and Upper Profits Limit £50,270. 2% on profits above £50,270. Pre-April 2024 : Class 4 main rate was 9% - cut to 6% in Spring Budget 2024. Biggest self-employed NI cut in two decades. Statutory basis : SSCBA 1992 Sections 15-18. Payment : via Self-Assessment alongside Income Tax. 31 January following tax year (balancing payment + 1st POA for next year) + 31 July (2nd POA). Worked example - £40k profit : Class 4 = (£40k - £12,570) × 6% = £1,646. Profits above £50k (UEL crossing) : combined main + upper rate calc. £75k profit = (£50,270 - £12,570) × 6% + (£75k - £50,270) × 2% = £2,262 + £495 = £2,757. Trade losses : reduce Class 4 base for current/future years (Section 64 ITA 2007). Pension contributions : do NOT reduce Class 4 (unlike IT). Class 4 calculated on net trading profit before pension contributions.

Q: What is the Employment Allowance and who can claim?

Employment Allowance (EA) : annual reduction of £10,500 in an employer's Class 1 Secondary NIC liability for 2026/27. Statutory basis: Sections 1-8 National Insurance Contributions Act 2014. Eligibility : most UK employers with secondary NIC liability. NOT eligible : (a) single-director companies with no other employees (April 2016 reform - Section 2(4A) NICA 2014); (b) public bodies / public sector contracts representing 50%+ of work; (c) employers where 50%+ of work was carried out outside the UK. Connected companies : only ONE EA available across the corporate group. Define "connected" per Section 33 CTA 2010 (group test). Claim process : tick "EA = yes" on Employer Payment Submission (EPS) via PAYE software (Sage, Xero, BrightPay, FreeAgent etc.). Reduces monthly NIC liability over the year until £10,500 exhausted. Auto-applied by major payroll software. Worked example : small employer with annual Employer NIC bill of £8,000. After EA claim = £0 to pay. Total saving £8,000. Employer with £25,000 NIC bill : pays £14,500 after £10,500 EA. Historical increases : £3k → £4k (April 2020) → £5k (April 2022) → £10,500 (April 2025). Significant 110% jump in 3 years - aimed at small businesses post-Brexit.

Q: What is the Director-only company NI loophole + April 2016 fix?

Before April 2016, single-director companies could claim Employment Allowance even when the director was the only worker - saving £2-3k/year of Employer NI. April 2016 reform (Section 2(4A) NICA 2014): companies where the ONLY employee is a director are excluded from EA. Designed to stop EA being used as a director's-own-salary tax planning trick rather than supporting real employment growth. Workaround : hire genuine second employee (even part-time / family member with real role) to qualify for EA. Must be genuine employment - HMRC challenges sham employment arrangements. Spouse / partner employment : hiring spouse for genuine work in the business is acceptable. Salary must be reasonable for work done (Section 34-46 CTA 2009 wholly-and-exclusively rule). Common error : claiming EA when ineligible. HMRC reconciles claims annually + issues correction notices. Plus Schedule 24 inaccuracy penalties for deliberate over-claim. For solo directors : EA not available means full 15% Employer NI on any salary above £5k Secondary Threshold. Push pay structure toward dividend (no NI) above modest salary level. Optimal solo-director 2026/27 : £12,570 salary (£185 Employer NI cost without EA) + dividends. £12,570 uses Personal Allowance + caps direct IT at £0 + minimal Employer NI cost.

Q: How does NI on State Pension differ?

State Pension Age (SPA) currently 66 for both men + women. NI cessation : from the day after your 66th birthday, no more NI contributions for any class (Sections 6-7 SSCBA 1992 - effective rate 0%). Continuation of work : you can continue working past SPA without paying NI but employer still pays Class 1 Secondary NI on your earnings. State Pension itself : subject to Income Tax (above PA) but NO NI. State Pension increases scheduled : 67 by 2028, 68 by 2046-2048 (pending decision). Deferring State Pension : Section 36 Pensions Act 2014 - can defer claim for higher weekly rate later. Each 9 weeks deferred = 1% higher pension. Pre-2016 deferral was even more generous. Self-employed Class 4 after SPA : no liability - genuinely zero. Class 2 voluntary: not available after SPA. Tax planning at SPA : significant restructuring opportunity. Removing 8% employee Class 1 + 6% self-employed Class 4 = effectively a 6-8% pay rise vs working before SPA. For employees : HMRC issues "NT" tax code occasionally for NI-exempt SPA workers (rare - most just have NI stopped automatically via payroll).

Complete UK National Insurance guide covering all 6 classes for 2026/27. Class 1 employees + employers (8% / 15%), Class 1A on benefits-in-kind (15%), Class 1B on PAYE Settlement Agreements (15%), Class 2 voluntary £3.65/wk, Class 3 voluntary £18.85/wk, Class 4 self-employed (6% / 2%). Thresholds, payment dates, statutory basis SSCBA 1992. Employment Allowance £10,500 eligibility + single-director exclusion. State Pension qualifying years + voluntary contribution ROI math. 12-FAQ covering multi-class combinations + annual maximum cap.

2026/27 all 6 NI classes at a glance

Class	Who pays	Rate (2026/27)	When payable	Statute
Class 1	Employees + employers	Employee 8% (£12,570-£50,270) + 2% (above UEL); Employer 15% (above £5,000/yr ST)	Via PAYE at source - monthly	SSCBA 1992 s.6-9
Class 1A	Employers - on BIK + termination payments above £30k	15% on benefits in kind value	22 July following tax year via P11D / P11D(b)	SSCBA 1992 s.10
Class 1B	Employers - on PAYE Settlement Agreement (PSA) items	15% on total settled amount + tax	22 October following tax year for PSA grossing	SSCBA 1992 s.10A
Class 2	Self-employed - VOLUNTARY (mandatory abolished April 2024)	£3.65/week (£189.80/yr) if profits < £7,105 SPT	Via Self-Assessment Jan 31	SSCBA 1992 s.11
Class 3	Anyone - VOLUNTARY for State Pension top-up	£18.85/week (£980.20/yr)	Direct debit or quarterly to HMRC	SSCBA 1992 s.13
Class 4	Self-employed - mandatory on profits	6% on £12,570-£50,270; 2% above	Via Self-Assessment Jan 31 + 31 Jul POA	SSCBA 1992 s.15-18

Frequently asked questions

What are UK National Insurance classes?

UK National Insurance is structured in six classes (numbered 1, 1A, 1B, 2, 3, 4) covering different worker types and payment mechanisms. Statutory basis: Social Security Contributions and Benefits Act 1992 (SSCBA 1992). Class 1: Employees + employers - the primary working-age contribution. Class 1A: Employer-only payment on benefits-in-kind (company car, private healthcare etc.). Class 1B: Employer-only payment on PAYE Settlement Agreements (PSA) - where employer pays tax on behalf of employees on small benefits. Class 2: Self-employed VOLUNTARY contribution at flat weekly rate (compulsory abolished April 2024). Class 3: Anyone - VOLUNTARY contribution to fill State Pension qualifying year gaps. Class 4: Self-employed mandatory contribution on profits. All NI contributions go to the National Insurance Fund (separate from general taxation) and pay for State Pension + contributory benefits + NHS funding.

How does Class 1 National Insurance work for 2026/27?

Class 1 NI applies to employed earnings and has THREE components: Employee Primary contributions: paid by employee via PAYE. 8% on earnings between Primary Threshold £12,570/yr (£242/week) and Upper Earnings Limit £50,270/yr (£967/week). 2% above £50,270. Employer Secondary contributions: paid by employer on top of employee's gross pay. 15% on earnings above Secondary Threshold £5,000/yr (£96/week). NO upper limit - employer pays 15% on every £ above ST. Employment Allowance: most employers can claim £10,500 reduction in annual Employer Class 1 NIC liability (Section 4 NICA 2014). NOT available to single-director companies with no other employees. Worked example - £40,000 employee salary: Employee NI = (£40k - £12,570) × 8% = £2,194. Employer NI = (£40k - £5k) × 15% = £5,250 (or £0 after Employment Allowance for small employers).

What is Class 1A NI on benefits-in-kind?

Class 1A NI is paid by EMPLOYERS on the cash equivalent of benefits-in-kind (BIK) provided to employees - company cars, private medical insurance, employer-provided accommodation, interest-free loans above £10k, etc. Rate: 15% on the BIK value declared on P11D form. Payment: due 22 July following tax year via P11D(b) submission to HMRC. Statutory basis: SSCBA 1992 Section 10. Important: only EMPLOYER pays Class 1A. Employee separately pays Income Tax on the BIK value via PAYE tax code adjustment (typically picked up in next year's tax code). Common BIK Class 1A: company cars (uses CO2-emissions percentage × P11D list price), private medical insurance (premium value), employer-provided gym/health club, school fees paid by employer, accommodation, free meals above HMRC subsistence rules. Class 1A from termination payments: post-April 2020, termination payments above £30,000 tax-free shelter attract Class 1A on the excess (Section 10ZA SSCBA 1992 + Section 7 NICA 2014). P11D vs payrolled benefits: employers can choose to payroll benefits monthly (handles IT through PAYE) but Class 1A still due annually via P11D(b).

What is Class 1B NI on PAYE Settlement Agreements?

Class 1B NI is paid by employers using a PAYE Settlement Agreement (PSA) to settle tax + NI on small / occasional / shared benefits where charging individual employees would be impractical or undesirable. Statutory basis: SSCBA 1992 Section 10A. Common PSA use: staff parties / Christmas events above £150/head exemption, small staff gifts, taxi fares home (overtime), training course incidentals, awards. Employer pays both IT + NI on grossed-up basis, employees see no tax effect. Calculation: gross up the benefit value at employees' likely marginal rates, then 15% Class 1B on the grossed-up amount. Example: £1,000 staff Christmas party costs over the £150 exemption + 50% employees are higher-rate → grossed-up ~£1,667 → Class 1B = £250. Plus £667 IT for HMRC. Total cost to employer £1,917 for £1,000 of benefit. Payment: 22 October following tax year (later than Class 1A). Application: PSA must be agreed with HMRC by 6 July following tax year. Renewal: PSA agreements can roll over annually with same terms. Trade-off: PSA more expensive than handling tax individually but vastly simpler admin for shared / small benefits.

How does Class 2 National Insurance work for self-employed?

Class 2 NI is now VOLUNTARY for self-employed earners from 6 April 2024 (mandatory contribution abolished by Spring Budget 2024). Rate: £3.65/week × 52 weeks = £189.80/year. When relevant: profits below £7,105 Small Profits Threshold (SPT). Pay voluntary Class 2 to maintain State Pension entitlement. Auto-grant rule: profits between £7,105 (SPT) and £12,570 (LPL) automatically grant NI credits without payment - no Class 2 needed. Profits above £12,570: Class 4 NI paid + auto-grant NI credit. Class 2 not needed. ROI calculation: voluntary Class 2 (£189.80/year) buys 1 qualifying year of State Pension entitlement. Each missing year = £6.89/week of pension lost (vs full £241.30/week with 35 years). Over 20-year retirement, £190 = £6,400+ of future pension. ROI ~3,200%. Class 3 alternative: £18.85/week (5x more expensive than Class 2). Use Class 3 only when not eligible for Class 2 (not self-employed). Backfill window: voluntary contributions for past tax years available; 6-year standard window + extended to April 2028 for pre-2006 gaps.

What is Class 3 voluntary National Insurance?

Class 3 is voluntary NI for non-self-employed people who want to fill State Pension qualifying year gaps. Rate: £18.85/week × 52 = £980.20/year. 5x more expensive than Class 2. Who pays Class 3: (a) non-workers who want to maintain qualifying years (career break, sabbatical, full-time carer not on benefits); (b) UK nationals living abroad who want to maintain UK State Pension entitlement; (c) early retirees who left work before reaching 35 qualifying years; (d) low-earners who don't qualify for auto-grant (e.g., £8k employment income vs £12.57k PT - no auto-grant, no Class 2 because not self-employed). Class 3 ROI: £980/year buys ~£358/year extra State Pension = ~650% return over retirement. Less efficient than Class 2 (3,200% ROI) but still strong. Statutory basis: SSCBA 1992 Section 13-14. Time limit: 6 years standard backfill window from end of relevant tax year. Pre-April 2006 gaps eligible until 5 April 2028 (extended deadline). Post-2028 - only last 6 years. Application: gov.uk/voluntary-national-insurance-contributions. HMRC checks State Pension forecast first to confirm gap.

How does Class 4 National Insurance work?

Class 4 NI is the main self-employed contribution on profits. Rates 2026/27: 6% on profits between Lower Profits Limit £12,570 and Upper Profits Limit £50,270. 2% on profits above £50,270. Pre-April 2024: Class 4 main rate was 9% - cut to 6% in Spring Budget 2024. Biggest self-employed NI cut in two decades. Statutory basis: SSCBA 1992 Sections 15-18. Payment: via Self-Assessment alongside Income Tax. 31 January following tax year (balancing payment + 1st POA for next year) + 31 July (2nd POA). Worked example - £40k profit: Class 4 = (£40k - £12,570) × 6% = £1,646. Profits above £50k (UEL crossing): combined main + upper rate calc. £75k profit = (£50,270 - £12,570) × 6% + (£75k - £50,270) × 2% = £2,262 + £495 = £2,757. Trade losses: reduce Class 4 base for current/future years (Section 64 ITA 2007). Pension contributions: do NOT reduce Class 4 (unlike IT). Class 4 calculated on net trading profit before pension contributions.

What is the Employment Allowance and who can claim?

Employment Allowance (EA): annual reduction of £10,500 in an employer's Class 1 Secondary NIC liability for 2026/27. Statutory basis: Sections 1-8 National Insurance Contributions Act 2014. Eligibility: most UK employers with secondary NIC liability. NOT eligible: (a) single-director companies with no other employees (April 2016 reform - Section 2(4A) NICA 2014); (b) public bodies / public sector contracts representing 50%+ of work; (c) employers where 50%+ of work was carried out outside the UK. Connected companies: only ONE EA available across the corporate group. Define "connected" per Section 33 CTA 2010 (group test). Claim process: tick "EA = yes" on Employer Payment Submission (EPS) via PAYE software (Sage, Xero, BrightPay, FreeAgent etc.). Reduces monthly NIC liability over the year until £10,500 exhausted. Auto-applied by major payroll software. Worked example: small employer with annual Employer NIC bill of £8,000. After EA claim = £0 to pay. Total saving £8,000. Employer with £25,000 NIC bill: pays £14,500 after £10,500 EA. Historical increases: £3k → £4k (April 2020) → £5k (April 2022) → £10,500 (April 2025). Significant 110% jump in 3 years - aimed at small businesses post-Brexit.

What is the Director-only company NI loophole + April 2016 fix?

Before April 2016, single-director companies could claim Employment Allowance even when the director was the only worker - saving £2-3k/year of Employer NI. April 2016 reform (Section 2(4A) NICA 2014): companies where the ONLY employee is a director are excluded from EA. Designed to stop EA being used as a director's-own-salary tax planning trick rather than supporting real employment growth. Workaround: hire genuine second employee (even part-time / family member with real role) to qualify for EA. Must be genuine employment - HMRC challenges sham employment arrangements. Spouse / partner employment: hiring spouse for genuine work in the business is acceptable. Salary must be reasonable for work done (Section 34-46 CTA 2009 wholly-and-exclusively rule). Common error: claiming EA when ineligible. HMRC reconciles claims annually + issues correction notices. Plus Schedule 24 inaccuracy penalties for deliberate over-claim. For solo directors: EA not available means full 15% Employer NI on any salary above £5k Secondary Threshold. Push pay structure toward dividend (no NI) above modest salary level. Optimal solo-director 2026/27: £12,570 salary (£185 Employer NI cost without EA) + dividends. £12,570 uses Personal Allowance + caps direct IT at £0 + minimal Employer NI cost.

How does NI on State Pension differ?

State Pension Age (SPA) currently 66 for both men + women. NI cessation: from the day after your 66th birthday, no more NI contributions for any class (Sections 6-7 SSCBA 1992 - effective rate 0%). Continuation of work: you can continue working past SPA without paying NI but employer still pays Class 1 Secondary NI on your earnings. State Pension itself: subject to Income Tax (above PA) but NO NI. State Pension increases scheduled: 67 by 2028, 68 by 2046-2048 (pending decision). Deferring State Pension: Section 36 Pensions Act 2014 - can defer claim for higher weekly rate later. Each 9 weeks deferred = 1% higher pension. Pre-2016 deferral was even more generous. Self-employed Class 4 after SPA: no liability - genuinely zero. Class 2 voluntary: not available after SPA. Tax planning at SPA: significant restructuring opportunity. Removing 8% employee Class 1 + 6% self-employed Class 4 = effectively a 6-8% pay rise vs working before SPA. For employees: HMRC issues "NT" tax code occasionally for NI-exempt SPA workers (rare - most just have NI stopped automatically via payroll).

Can I have multiple NI classes at once?

Yes - it's common to have multiple classes simultaneously. Common combinations: (1) Employed + self-employed: Class 1 (employee + employer via PAYE) PLUS Class 4 (self-employed profits via SA) PLUS optional Class 2 (voluntary if profits below SPT). (2) Employed director with own Ltd: Class 1 (employee Primary) via salary PLUS Class 1A (employer pays on any company car / BIK). (3) Self-employed + property income: Class 4 on trading profits. Rental income from BTL doesn't attract NI (it's "investment income" not earned income). (4) Pensioner working part-time: pensioner over SPA pays NO NI even if working. Annual maximum cap: Combined Class 1 + Class 4 main-rate contributions capped at annual maximum (Section 76 SSCBA 1992). Excess paid is refundable. Calculate via SA + claim refund. Form CA72A deferment: pre-emptively request HMRC to defer Class 4 collection during the year if you'll cross the annual maximum from Class 1 employment. Voluntary Class 3 alongside other classes: can pay Class 3 to fill historical gaps even while paying current Class 1 / Class 4. Records: HMRC consolidates all classes annually + reconciles annual maximum.

How does NI link to State Pension entitlement?

35 qualifying years needed for full New State Pension £241.30/week 2026/27. Each missing year = pension reduced proportionally. Minimum 10 qualifying years to get ANY pension. How qualifying year earned: (a) paying Class 1 NI on earnings above LEL £125/week threshold during the tax year; (b) paying Class 4 NI on self-employed profits above LPL £12,570; (c) auto-grant credit for self-employed profits between SPT £7,105 and LPL £12,570; (d) NI credit during Child Benefit claim for child under 12; (e) NI credit during Carer's Allowance / Jobseeker's Allowance / Employment and Support Allowance / SSP receipt; (f) voluntary Class 2 (£189.80/yr) for self-employed below SPT; (g) voluntary Class 3 (£980.20/yr) for non-workers / overseas residents. Check your record: gov.uk/check-state-pension shows years counted, projected pension, available gap years to backfill. Backfill deadline: 5 April 2028 for pre-April-2006 gaps (extended). Standard 6-year window for newer gaps. Strategic planning: people approaching SPA with fewer than 35 years should check pension forecast + consider voluntary contributions if cost-effective (almost always is).