Gaps in Social Insurance Records can negatively impact State Pension entitlement. Paying voluntary contributions can boost entitlement.

UK/NI

Paying voluntary NICs enables workers to fill any gaps in their National Insurance (NI) record to boost their UK State Pension entitlement.

Individuals can usually only fill gaps in their NI record for the past 6 years. However, 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 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
• be working or have worked abroad during the period you are applying to pay and have worked in the UK immediately before leaving.

The UK rules changed on 6 April 2026, as as a result most people abroad can no longer pay voluntary Class 2 contributions for future years.

• Existing Class 2 customers can apply by 5 April 2027 to move to Class 3 under the former three-year connection test.
• Existing Class 3 customers can continue without satisfying the new ten-year test.
• New applicants generally require ten continuous years of UK residence or ten qualifying years and must pay the higher Class 3 rate.

These new rules are contained in regulation 147 of the Social Security (Contributions) Regulations 2001, as amended by S.I. 2026/294. For more information see Gov.uk – Voluntary NI Contributions for periods abroad from April 2026

At the outset, it’s advisable to check your National Insurance Record and to request a State Pension Forecast. You can then seek advice to find out whether paying voluntary National Insurance contributions would increase your entitlement.

A citizens advisor can help you consider the cost of paying voluntary contributions compared to any additional amount of benefit that might be awarded. They can also check if 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.

If you are under State Pension age, you should contact the Future Pension Centre for guidance.

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.

Ireland

The ability to pay Irish voluntary contributions also exists.

A person resident in Ireland, under the age of 66, or in the case of a person born on or after 1 January 1958 who is aged between 66 and 70 years and has not been awarded the State Pension (Contributory), can choose to become a Voluntary Contributor, provided certain conditions are satisfied if you:

• are no longer covered by compulsory PRSI in Ireland
• are no longer covered by PRSI on a compulsory or voluntary basis in another EU country

For more information, please Operational Guidelines: PRSI – PRSI Voluntary Contributions

Cross-border cases

If you previously worked in the Republic of Ireland and paid PRSI, but now live/work in Northern Ireland (and no longer pay compulsory PRSI in ROI), you may be eligible to make Voluntary PRSI Contributions to protect your entitlement to the Irish State Pension (Contributory).

To qualify for Voluntary PRSI in Ireland:

• Minimum Contributions: You must have paid at least 520 full-rate PRSI contributions (equivalent to 10 years of work) in Ireland.
• Timeframe: You must apply within 60 months (5 years) from the end of the tax year in which you last paid compulsory PRSI or received credited contributions.
• No Overlap: You generally cannot pay voluntary PRSI in Ireland for a period during which you are paying compulsory social insurance (UK National Insurance) elsewhere

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 which enable a cross-border worker resident in Ireland to pay voluntary PRSI contributions for periods employed in the North.

Further information:

• Social insurance (PRSI and National Insurance)
• Policy paper Voluntary National Insurance contributions abroad from 6 April 2026
• Gov.ie – voluntary contributions
• Gov.ie – PRSI Operational Guidelines

Page last checked: May 2026

Links last checked: 27th July 2026