13 June 2023

In a joint release from HM Revenue and Customs (HMRC) and the Department for Work and Pensions (DWP), it was announced that the deadline to top-up voluntary National Insurance (NI) contributions has been postponed until April 2025.

Usually, individuals can only pay voluntary NI contributions for the previous six tax years, however, currently they may decide to make up any gaps in their record all the way to April 2006.

This can be particularly pertinent to those who are:

  • low earners
  • unemployed but not claiming benefits
  • self-employed but with low profits
  • living or working outside of the UK.

These groups should be encouraged to review their record and see if making voluntary contributions is beneficial. It is worth nothing that filling gaps will not always increase an individual’s state pension amount.

This deadline was already extended earlier this year and has now been extended for almost two additional years, this will allow many more individuals the chance to make payments if they wish. With pensions adequacy being a very relevant topic right now, the CIPP encourages employers to speak to employees and make them aware of these facilities before it is too late.


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