Comparison · National Insurance · 2026/27
Voluntary Class 2 vs Class 3 National Insurance UK 2026/27: Cost Compared
Filling a gap in your National Insurance record protects your State Pension — but the cost depends entirely on which class you are eligible to pay. Voluntary Class 2 costs a fraction of Class 3 for exactly the same qualifying year, though only a limited group of people can access it. Here is how they compare for 2026/27.
TL;DR - 30-Second Summary
- - Voluntary Class 2: £189.8/year, only available to eligible low-profit self-employed people and some non-residents
- - Voluntary Class 3: £956.8/year, available to everyone else who wants to fill a gap year
- - Same result either way: both buy exactly one State Pension qualifying year — the cost is the only difference
Side by Side: Class 2 vs Class 3
| Feature | Voluntary Class 2 | Voluntary Class 3 |
|---|---|---|
| Weekly rate | £3.65 | £18.4 |
| Cost for a full qualifying year | £189.8 | £956.8 |
| Who is eligible | Self-employed with profits below £7,105, or some non-residents | Almost anyone not eligible for Class 2 |
| Effect on State Pension qualifying years | One full qualifying year | One full qualifying year |
Worked Example: Filling One Gap Year
Suppose you have one missing qualifying year on your National Insurance record. If you were self-employed with low profits in that year and are eligible for voluntary Class 2, filling the gap costs £189.8. If you do not qualify for Class 2 for that year and must pay Class 3 instead, filling exactly the same gap year costs £956.8 — £767 more, for an identical improvement to your State Pension entitlement.
Since the outcome (one additional qualifying year) is identical either way, it is always worth checking your eligibility for the cheaper Class 2 rate before paying voluntary Class 3 — your National Insurance record and options can be checked and voluntary contributions arranged through your HMRC personal tax account or by contacting the Future Pension Centre.
Voluntary Class 2 vs Class 3 — Frequently Asked Questions
Is Class 2 National Insurance still available in 2026/27?
Compulsory Class 2 National Insurance was abolished for most self-employed people from April 2024. However, voluntary Class 2 contributions remain available to self-employed people with profits below the Small Profits Threshold (£7,105 for 2026/27) who want to protect their State Pension and benefit entitlement, and to some people working abroad. If you are eligible, Class 2 is much cheaper than Class 3 for the same qualifying year.
How much does a State Pension qualifying year cost via Class 2 vs Class 3?
A full year of voluntary Class 2 contributions costs £189.8 (£3.65 a week), while a full year of voluntary Class 3 contributions costs £956.8 (£18.4 a week) — Class 3 is around £767 more expensive for exactly the same qualifying year toward the new State Pension.
Who is eligible to pay voluntary Class 2 rather than Class 3?
Broadly, you can pay voluntary Class 2 if you are (or were, for the year in question) self-employed with profits below the Small Profits Threshold, or if you are a specific category of person working abroad who was previously self-employed or employed in the UK. If you do not fall into these categories — for example if you are an employee who was not working, or self-employed with profits comfortably above the threshold and no other qualifying route — you would typically be offered Class 3 instead, at the higher rate.
Show 3 more questionsShow fewer questions
Why would I want to fill a gap in my National Insurance record?
Your State Pension is based on your number of qualifying years — 35 years for a full new State Pension, with a 10-year minimum to get anything at all. Filling a gap year with voluntary contributions can directly increase your eventual State Pension income, often by more than the contribution costs when spread over a typical retirement, making it one of the better-value voluntary payments most people can make, especially at the lower Class 2 rate if eligible.
Can I choose to pay Class 3 even if I am eligible for the cheaper Class 2?
HMRC determines which class you are eligible to pay based on your circumstances for that tax year — you cannot simply choose the cheaper class if you do not meet the Class 2 eligibility criteria for that year. If you were self-employed with low profits in a particular year, that year is normally offered at the Class 2 rate; years where you were an employee, unemployed, or self-employed with higher profits are normally offered at the Class 3 rate.
Is it worth paying for missing NI years now, or waiting?
Generally sooner is better, because there is normally a limited window (commonly six years, though this has been temporarily extended for some historic gaps) to fill a specific missing year voluntarily before it becomes permanently unavailable. Rates can also rise each tax year, so filling an eligible gap year at today's rate — especially the much cheaper Class 2 rate if you qualify — is usually better value than waiting.
Calculators for this topic
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Check your Income Tax
Work out how much income tax you owe using the latest 2025/26 UK tax bands.
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Salary Sacrifice tool
Calculate how much tax and National Insurance you save by making salary sacrifice contributions to a pension, cycle to work scheme or EV car scheme.
Disclaimer: This is general information, not financial advice. Eligibility for voluntary Class 2 depends on your specific circumstances in each tax year — check with HMRC or the Future Pension Centre before paying. See gov.uk guidance on voluntary National Insurance contributions.
Last updated: How we verify