Qualifying years

What counts as a qualifying year

A year is qualifying if you paid (or were credited with) enough NI in that tax year. The thresholds change yearly but in 2026/27 the lower earnings limit for Class 1 is the relevant trigger1. NI credits also count, in full, for carers (Carer's Credit), child benefit recipients (children under 12), jobseekers, and certain other circumstances2.

Why 35 and why 10

The new State Pension uses 35 years for the full amount and 10 years as the minimum. The basic scheme was different (typically 30 years for the full basic SP). The 35-year cap is statutory and was set by the Pensions Act 20143.

How to see your count

Use gov.uk's NI record service4, which shows each tax year as full, partial, or gap. Partial and gap years are the buy-back candidates; Class 3 fills them at £923/year5.

Adjacent

• Class 3 buy-back cost
• Buying 1 year
• Buying 5 years
• Forecast vs full
• Run the calculator