Pillar Guide · Updated June 2026

National Insurance Credits: Complete Guide 2026

National Insurance credits count as qualifying years toward your State Pension without paying NI contributions. If you care for children, claim certain benefits, or are in approved training, you may be receiving credits without knowing it. You need 35 qualifying years for the full new State Pension (£221.20/week in 2026/27). If you have gaps, voluntary Class 3 NI costs £17.45/week (£907.40/year) and each additional qualifying year adds approximately £328/year to your State Pension — a payback period of under 3 years. This guide explains every type of NI credit and how to check and fill your record.

Last updated: 21 June 2026Last reviewed: 21 June 2026How we verify

Key NI and State Pension figures 2026/27

Full new State Pension: £221.20/week (£11,502/year)
Qualifying years for full new SP: 35
Minimum years for any new SP: 10
Each qualifying year adds: £6.32/week (£328.66/year) to new SP
Class 3 voluntary NI rate 2026/27: £17.45/week (£907.40/year)
Break-even on voluntary Class 3: approx. 2.76 years of pension receipt
Check your record: HMRC app or Personal Tax Account at gov.uk

What Are NI Credits?

National Insurance credits are added to your NI record in certain circumstances where you are not in paid work (or not earning enough to make qualifying NI contributions). They protect your State Pension entitlement during periods when you cannot pay NI.

Each credit counts exactly the same as a year of paid NI contributions for State Pension purposes. Your State Pension is determined by the total number of qualifying years — whether those years came from paid contributions, credits, or voluntary contributions does not matter.

There are two types of credit: Class 1 credits (which count toward both State Pension and contribution-based benefits like JSA or ESA), and Class 3 credits (which count only toward State Pension). Most childcare-related credits are Class 3; most benefit-related credits are Class 1.

Automatic NI Credits

The following credits are awarded automatically without you needing to apply:

Child Benefit recipient (child under 12): Class 3 credit awarded automatically. Only one parent per child. The parent registered for child benefit receives the credit, even if they opt not to receive payments.
Universal Credit claimant not earning enough for NI: Class 3 credits awarded automatically for weeks when UC is in payment.
Maternity/Paternity/Shared Parental Pay period: Credits awarded for weeks during statutory pay periods.
Jury service: Class 1 credits for weeks serving on a jury.
Receiving Statutory Sick Pay (SSP) from employer: Class 1 credits if SSP is in payment (though SSP itself is not NI-creditable below the NI threshold — the specific period must be checked).

Credits You Must Claim

Some credits are not awarded automatically — you must claim them:

Carer's Allowance: Claiming Carer's Allowance automatically gives Class 1 NI credits. If you provide care for 35+ hours/week but do not receive Carer's Allowance (because you have another income source), you can claim Carer's Credit separately.
Carer's Credit (not receiving CA): Class 3 credit for carers providing 20+ hours/week of care to someone receiving a qualifying disability benefit. Must be claimed from HMRC.
Specified Adult Childcare Credits (SACC): Grandparents and other family members caring for a child under 12 can claim Class 3 credits transferred from the parent. The parent must apply to transfer their credit.
Approved training: Class 1 credits if attending an approved training course designated by the Secretary of State.
Working Tax Credit at nil rate: You may be entitled to NI credits even if receiving a nil entitlement to WTC — check with HMRC.

Class 3 Voluntary NI to Fill Gaps

If you have gaps in your NI record — years that are not qualifying — you can fill them by paying voluntary Class 3 NI contributions. The rate in 2026/27 is £17.45 per week (£907.40 for a full year).

You can normally fill gaps from the previous 6 tax years. For example, in 2026/27 you can fill gaps back to 2020/21. Gaps from earlier years may also be fillable under transitional arrangements — check the current position at gov.uk as deadlines have changed multiple times.

Gaps from years when you paid the married women's reduced rate may not be fillable in the same way — specialist advice from DWP/HMRC is recommended.

Class 2 voluntary NI (at a much lower rate) is available to self-employed people with profits below the Small Profits Threshold and some others. Class 2 voluntary NI costs £3.50/week in 2026/27 — significantly cheaper than Class 3 — but is only available in limited circumstances.

Is Voluntary NI Worth Paying?

The financial case for paying voluntary Class 3 NI to fill gaps is almost always strong:

Break-even calculation (2026/27)

Cost of one qualifying year: £907.40 (Class 3, 2026/27 rate)
State Pension increase per qualifying year: £221.20/week ÷ 35 = £6.32/week = £328.66/year
Break-even: £907.40 ÷ £328.66 = 2.76 years of pension receipt
Average pension receipt duration: approximately 20 years for a person reaching SPA in good health
Total return on 1 qualifying year: 20 years × £328.66 = £6,573 on a £907 cost

The return is even better for gaps in earlier years where the rate may have been lower. The break-even of under 3 years means that anyone in reasonable health who expects to draw the State Pension for more than 3 years benefits from filling gaps. Only those with serious health conditions or those who already have 35+ qualifying years should consider not paying voluntary NI.

How to Check Your NI Record

Check your National Insurance record using:

HMRC app (iOS or Android) — log in with Government Gateway credentials. Shows each tax year from age 16, qualifying status, and State Pension forecast.
Personal Tax Account at tax.service.gov.uk — same information, accessed via browser. Also shows an estimate of your State Pension at pension age.
Check Your State Pension forecast at gov.uk/check-state-pension — specifically shows how additional qualifying years would affect your pension.
Paper forecast (form BR19): Request from HMRC or DWP for a written forecast if you prefer paper records.

Your record typically updates within 6 months of the end of each tax year. If you believe you have been incorrectly denied credits (for example, you claimed Child Benefit but the credit is missing), contact HMRC's NI credits team. Errors do occur and can be corrected with evidence.

Marriage Credits and the Married Women's Stamp

Before 1977, married women could elect to pay reduced rate (Class B) National Insurance contributions — known as the "married women's stamp" or "small stamp." This paid lower NI but did not build qualifying years for the State Pension. The election was abolished for new applicants in 1977.

Women who paid the married women's stamp in the 1960s and early 1970s may have gaps in their NI record from those years. However, they may be entitled to State Pension based on their husband's NI record:

Basic State Pension (old SP, reaching SPA before April 2016): Up to 60% of husband's basic State Pension, based on husband's record
New State Pension (reached SPA from April 2016): Transitional arrangements may apply — check with DWP

Women in this category who have not claimed their full State Pension entitlement, or who believe they were underpaid, should contact the DWP Pension Centre. HMRC and DWP have been running a correction exercise for underpaid State Pensions for women in this category.

Frequently Asked Questions

What are National Insurance credits?

NI credits are allocated to your NI record in circumstances where you are not working or not earning enough to pay NI contributions. Each credit counts as a qualifying year for State Pension purposes, exactly as a year in which you paid NI contributions. You need 35 qualifying years (paid contributions + credits) for the full new State Pension and 30 qualifying years for the old basic State Pension (if you reached pension age before April 2016).

Do I get NI credits automatically if I claim Child Benefit?

Yes. If you are receiving Child Benefit for a child under 12, NI credits are awarded automatically. The credit is for Class 3 NI (which counts toward State Pension). Only one parent per child can receive the credit — it goes to whoever the child benefit is registered to. If the higher-earning partner registers child benefit (to preserve NI credits) but has income above £80,000, they also receive the HICBC on the full benefit amount.

Can I get NI credits transferred to me if my partner claims Child Benefit?

Yes, since 2011 it has been possible to transfer Specified Adult Childcare Credits (SACC). If you are a grandparent, other family member or foster carer who cares for a child under 12 while the parent is working, the parent can apply to transfer their NI credit to you. This is important for grandparents who retired early and have NI gaps — it allows them to build qualifying years without working.

Show 7 more questions

What is the cost of Class 3 voluntary NI in 2026/27?

Class 3 voluntary NI costs £17.45 per week in 2026/27, which is £907.40 for a full year. You can pay for gaps in previous years at the rate that applied in those years (which may be different). Paying for gaps back to 2006 is possible using the transitional arrangement that has been extended for overseas residents and those with gaps, though the transitional rate of £824 per year referred to in earlier years has increased — always check the current rate at gov.uk before making payment.

Is it worth paying voluntary Class 3 NI to fill gaps?

The break-even calculation: each additional qualifying year of State Pension adds 1/35th of the full new State Pension (£221.20/week in 2026/27) = £6.32/week = £328.66/year of additional pension. At a Class 3 cost of £907.40 for 2026/27, the break-even point is £907.40 ÷ £328.66 = 2.76 years of pension receipt. If you live longer than 2.76 years past State Pension age, paying voluntarily to fill gaps is worthwhile. Given average life expectancy is approximately 20 years past pension age, voluntary NI is almost always good value.

How do I check my National Insurance record?

Check your NI record through: (1) the HMRC app on iOS or Android — log in with your Government Gateway details; (2) the Personal Tax Account at tax.service.gov.uk; (3) requesting a printed National Insurance State Pension forecast by completing form BR19. The record shows each tax year from age 16, whether it is a qualifying year, and what type (paid, credited or voluntary). You can also see a forecast of your State Pension entitlement based on your current record.

Do UC or JSA claimants get NI credits?

Yes. Claimants of Universal Credit who are not earning enough to pay NI contributions receive Class 3 NI credits automatically. Jobseeker's Allowance (JSA) claimants receive Class 1 NI credits, which count toward both State Pension and contribution-based benefits. Employment and Support Allowance (ESA) claimants also receive Class 1 credits. These are credited automatically without the claimant needing to apply.

What are the State Pension qualifying year requirements?

For the new State Pension (reaching pension age on or after 6 April 2016): you need a minimum of 10 qualifying years for any pension, and 35 qualifying years for the full new State Pension of £221.20/week (2026/27). For the old basic State Pension (reaching pension age before 6 April 2016): you needed 30 qualifying years for the full basic State Pension. If you have between 10 and 34 qualifying years for the new SP, you receive a proportionate amount (1/35th per qualifying year).

What are marriage credits for married women?

Some married women who were working in the 1970s and earlier may have paid the reduced "married woman's stamp" (the Married Women's Reduced Rate election, also called the Small Stamp). This paid reduced NI and did not build qualifying years. From 1977, this option was closed to new applicants. Women who paid the married woman's stamp may have NI gaps but may be entitled to State Pension based on their husband's NI record under transitional rules. These women should check their pension entitlement with HMRC/DWP pension service.

Can I still fill NI gaps from 2006 onwards?

HMRC ran a special extension allowing people to fill gaps back to 2006 at a favourable transitional rate. This extension has been modified over time. As of 2026, check gov.uk for the current deadline and rates for filling historical gaps — the ability to fill very old gaps may be time-limited. For gaps from the previous 6 tax years, voluntary contributions are always available at the current Class 3 rate. For earlier years, specific rules apply and you should contact the NI helpline or HMRC.

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.

About the author

Emma Clarke

UK Tax Writer

Emma Clarke has been writing about UK personal tax since 2018, with a particular focus on Self Assessment, PAYE coding and the practical mechanics of how HMRC actually applies the rules to ordinary salaries. Her work concentrates on translating the dense language of HMRC manuals and Finance Act schedules into worked examples that show, pound by pound, how income tax and National Insurance reduce a gross salary to the figure that lands in a UK bank account. Emma covers the full PAYE lifecycle: tax codes (1257L, BR, K codes, emergency codes), the Marriage Allowance, the High Income Child Benefit Charge, salary sacrifice arrangements and their effect on pensionable pay, the Apprenticeship Levy, and the differences between the rUK and Scottish income-tax regimes. She is particularly interested in the edge cases that catch PAYE employees out — the £100,000 personal-allowance taper, the 60% effective marginal rate it creates, and the interaction between student-loan plans and pension contributions. Every figure in Emma's articles is verified against the current HMRC rates pages and worked through a Self Assessment calculation by hand before publication. She writes to CalcHub's editorial standards: primary-source citations, plain English, no promotional language, and clear "this is general information, not financial advice" disclaimers where appropriate.

Personal-finance writer since 2018
UK tax specialism — PAYE, Self Assessment, National Insurance
Writes to CalcHub editorial standards (primary-source citation, annual review)

income-taxself-assessmentpayenational-insurancetax-codessalary-sacrificestudent-loansscottish-income-tax

Last updated: 21 June 2026How we verify

Disclaimer: NI credit rules, rates and the deadline for filling historical gaps change regularly. This guide reflects the position as of June 2026. Always verify current rates and deadlines at gov.uk/national-insurance before making voluntary NI payments. State Pension forecasts are estimates and subject to future legislative change.