Social Insurance – paying voluntary contributions
Cross-border workers and gaps in National Insurance Records
UK/NI Background
Paying voluntary NICs enables customers to fill any gaps in their National Insurance (NI) record to boost their State Pension entitlement from the UK/NI.
Individuals can usually only fill gaps in their NI record from the past 6 years. As part of transitional arrangements introduced alongside the new State Pension from April 2013 individuals were given until 5 April 2025 to pay voluntary NICs to make up any gaps in their NI record between 6 April 2006 and 5 April 2016.
If you’re living abroad, working abroad, or living and working abroad, you may be able to pay voluntary Class 2 or voluntary Class 3 National Insurance contributions if you have either:
previously lived in the UK for 3 years in a row
paid at least 3 years of National Insurance contributions
To pay voluntary Class 2 National Insurance contributions you must be working or have worked abroad during the period you are applying to pay and have worked in the UK immediately before leaving.
From 6 April 2026, you’ll no longer be able to pay voluntary Class 2 National Insurance contributions for time spent abroad. You’ll only be able to pay voluntary Class 3 contributions for tax years 2026 to 2027 onwards. New applications to pay voluntary Class 3 National Insurance contributions will need applicants to have either:
lived in the UK for 10 years in a row
paid at least 10 years of National Insurance contributions while in the UK
This is a significant change with further details/guidance from HMRC pending.
For more information:
Gov.uk – Voluntary NI Contributions for periods abroad from April 2026
You can seek advice to find out whether paying voluntary National Insurance contributions would increase your entitlement. If you are under State Pension age, you should contact the Future Pension Centre for guidance.
At the outset, it’s advisable to check your National Insurance Record and to request a State Pension Forecast.
2025/26 rates
Class 2: £3.50 per week
Class 3: £17.75 per week
You can apply to pay these voluntary contributions on a CF83 form.
If you’re over, or within 6 months of reaching State Pension age, HMRC cannot process your application. You must contact the International Pension Centre.
Consider the cost of paying voluntary contributions and compare this to the additional amount of benefit that might be awarded. It is also important to consider whether you qualify for National Insurance credits due to caring responsibilities, benefit claims etc. These credits will count towards State Pension entitlement and can be credited whilst working in ROI.
Cross-border Worker Example:
A client approaching pension age lives in North but has spent most of her working life employed in the South of Ireland. Based on 22 years of employment in the South, she qualified for a proportionate Irish State Pension (Contributory).
She had only worked for a few years in the North and initially assumed she would not qualify for a UK State Pension. However, after reviewing her National Insurance (NI) record, she discovered that she had received NI credits for several years while claiming UK Child Benefit. These “parent’s credits” helped boost her contribution record.
In addition, she had the option to pay voluntary NI contributions for the previous six years while working in the South, further increasing her entitlement.
As a result, she secured substantial state pension payments from both Ireland and the UK, significantly improving her financial position in retirement.
It should be noted that other factors should be carefully considered such as tax due on increased pension income and the availability of means-tested Pension Credit for low-income retirees.
Ireland Background
The ability to pay voluntary contributions also exists in the South of Ireland for those who are no longer employed/self-employed and are no longer making compulsory PRSI contributions and meet certain other eligibility criteria. In limited circumstances gaps for the same periods can exist in both jurisdictions and an individual may be able to choose which jurisdiction to pay into in order to maximise their pension income. As this is a complex area they should seek specialist advice.
Point to note: There are no provisions in the South of Ireland which enable a cross-border worker to pay voluntary PRSI contributions for periods worked in the North.
Further information:
Page last checked: February 2026
