Last updated: 14 October 2026
Should you keep paying Class 2 NIC after you get a full State Pension?
No. Once you reach State Pension age, you stop paying Class 2 National Insurance, and Class 4 NIC stops from the start of the tax year after you reach that age. Class 2 is no longer compulsory for anyone anyway. Since April 2024, self-employed people with profits of £7,105 or more get Class 2 “treated as paid”, so they get a qualifying year without paying. Paying voluntary Class 2 is only useful before State Pension age if you have gaps.
The rules in 2026/27
| Situation | Class 2 | Class 4 |
| Under State Pension age, profits £7,105 or more | Treated as paid (no charge) | 6% on profits between £12,570 and £50,270 |
| Under State Pension age, profits below £7,105 | Voluntary, £3.65 a week | None |
| Reached State Pension age during the tax year | No Class 2 from that date | Still due for that tax year |
| Over State Pension age at the start of the tax year | None | None |
When voluntary Class 2 is worth it
- You are under State Pension age
- You have fewer than 35 qualifying years
- Your profits are under £7,105
Voluntary Class 2 is much cheaper than Class 3 (£18.40 a week in 2026/27). Each year can add about 1/35th of the full new State Pension, around £360 a year.
If you already have a full State Pension
Extra contributions won’t increase it. You can check your State Pension forecast on gov.uk.
Refunds
If you paid Class 2 after State Pension age, or paid when it wasn’t needed, ask HMRC for a refund.
Example
A self-employed gardener reaches State Pension age in August 2026. His 2026/27 profits are £20,000. He pays no Class 2 for 2026/27, but Class 4 is still due for the full year: 6% × £7,430 = £445.80. From 2027/28, he pays no NIC at all.
Working after State Pension age as an employee
Employees over State Pension age don’t pay employee NIC. Employers still pay employer NIC. Give your employer proof of age.
National Insurance after State Pension age
Employees stop paying employee Class 1 NIC from the month after they reach State Pension age, but employers still pay employer NIC. Show your employer proof of your age, such as a passport or birth certificate, so payroll stops the deductions. If NIC has been deducted after that date, ask your employer to refund it or contact HMRC. Self-employed people stop paying Class 4 from the start of the tax year after reaching State Pension age.
A further example
A 67-year-old employee earning £30,000 no longer pays employee NIC, saving about £1,400 a year compared with a younger colleague on the same pay. Employers should keep a copy of the age evidence on the payroll file.
Frequently asked questions
Do I still need to file a tax return?
Yes, if you are self-employed. Income tax still applies.
Can I defer my State Pension and keep working?
Yes, and the pension increases.
What is State Pension age now?
66, rising to 67 between 2026 and 2028.
How do I check my NI record?
In your personal tax account.
Related: registering to pay National Insurance.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with National Insurance after State Pension age. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
