Policy paper

State Pension Top Up: Class 3A Voluntary National Insurance Contributions

This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.

Documents

Details

Class 3A voluntary contributions will allow pensioners and those reaching State Pension age before 6 April 2016 who have entitlement to a UK State Pension the opportunity to increase their State Pension. The rate of Class 3A contributions have been set at an actuarially fair rate. Those eligible will be able to pay Class 3A contributions from 12 October 2015 and 5 April 2017.

Published 18 November 2014