Class 2 NI Payment for Someone Reaching State Pension Age in May

My brother pays voluntary Class 2 NI when he completes his Self Assessment tax return, normally in the December following the end of the tax year. He will reach state retirement age in May. He needs to pay the NI for the 2023/24 tax year in order to get the maximum state pension. Will he be able to pay the Class 2 NI when he completes his 2023/24 tax return in December and if so will the extra state pension he will then be entitled to be backdated to his state pension age? If not, should he contact the NI Helpline on 6 April and then pay the Class 2 NI by bank transfer?

Hi,

You can file a Self Assessment tax return up until 31 January 2025 for the 2023 to 2024 tax year and you can file early if you have completed a full year after 06 Aril 2024 through Self Assessment and it would be back dated if any class 2 payment was received before you reach State Pension age.

If the tax year was not a full self employed year you can file early as a short return.

Once you have filed a return for the 2023 to 2024 tax year please contact the National Insurance team two working days later to discuss the tax year and confirm that it is your final relevant year for pension purposes so we can check the return and advise on any payments to be made.

National Insurance: general enquiries

Thank you.