How many years of NI do I need for the full State Pension?

You generally need 35 qualifying years of NI contributions or credits to get the full new State Pension of £230.25 per week in 2025/26. You need at least 10 qualifying years to receive any new State Pension at all.

Can I pay voluntary NI to fill gaps?

Yes. Class 3 voluntary contributions (£17.75 per week in 2025/26) can plug gaps in your record. You can usually go back 6 years; an extended window for years from April 2006 closed on 5 April 2025.

Do directors pay NI differently?

Yes. Directors use an annual earnings period rather than weekly/monthly, meaning NI is calculated cumulatively across the tax year. This can produce uneven NI bills if salary is paid irregularly.

Is NI payable above State Pension age?

Employees over State Pension age don't pay employee NI (Class 1). Self-employed people stop paying Class 4 from the start of the tax year after they reach State Pension age. Employers, however, still pay employer NI for over-pension-age employees.

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National Insurance Classes Explained

Class 1, 2, 3 and 4 National Insurance for UK workers and the self-employed in 2025/26 — rates, thresholds and what each class buys you.

2 min read·Updated 10 November 2026

Quick answers

How much is National Insurance for employees in 2025/26?

Employee Class 1 National Insurance is 8% on earnings between £12,570 and £50,270 a year, then 2% on anything above. Employers pay 15% on earnings above £5,000 per employee, with Employment Allowance reducing this for eligible small employers.

Do self-employed people still pay Class 2 NI?

No — Class 2 stopped being compulsory from the 2024/25 tax year. Self-employed people with profits above £6,845 automatically receive State Pension credit. Those with profits below can pay voluntary Class 2 contributions to protect their record.

What is the Class 4 NI rate?

Class 4 National Insurance for self-employed people is 6% on profits between £12,570 and £50,270, then 2% on profits above £50,270. It's paid through Self Assessment alongside Income Tax.

National Insurance contributions (NICs) fund the State Pension and certain benefits. Different classes apply depending on whether you're employed, self-employed, a director or a voluntary contributor.

Class 1 — employees

Paid by employees and employers via PAYE.

Employee NI 2025/26: 8% on earnings between £12,570 and £50,270; 2% above.
Employer NI 2025/26: 15% on earnings above £5,000 per employee.
Lower Earnings Limit: £6,500 — earnings above this count for State Pension even if no NI is actually paid.

Class 1A — taxable benefits

Paid by employers only on the value of taxable benefits-in-kind (company cars, private medical insurance). The rate matches employer NI (15% in 2025/26). Due by 22 July following the tax year.

Class 2 — self-employed (voluntary)

From 2024/25 onwards, Class 2 is no longer compulsory. Self-employed people with profits above the Small Profits Threshold (£6,845) automatically receive credit towards State Pension without paying. Below that, you can pay voluntary Class 2 (£3.50/week in 2025/26) to build entitlement.

Class 3 — voluntary contributions

Anyone with gaps in their NI record can pay Class 3 (£17.75/week in 2025/26) to plug them and protect State Pension entitlement.

Class 4 — self-employed profits

Paid via Self Assessment alongside Income Tax.

6% on profits between £12,570 and £50,270.
2% on profits above £50,270.

What NI buys you

State Pension — usually need 35 qualifying years for full new State Pension (£230.25/week in 2025/26).
Contribution-based ESA, JSA, Maternity Allowance.
Bereavement Support Payment.

You can check your NI record and forecast at gov.uk/check-state-pension.

This is general guidance for the 2025/26 UK tax year and is not personal tax advice. Always check the latest figures on GOV.UK or speak to a qualified accountant for your situation.

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