Low Income & NI Credits — State Pension NI Credits 2025-26

How Low earnings credits (£6,396–£12,570) protects your NI record and state pension entitlement

How Low earnings credits (£6,396–£12,570) works

If you earn between £6,396 and £12,570 in 2025-26, you are credited with NI contributions even though you pay nothing. This protects your state pension record if you work part-time or have a low income.

What each NI qualifying year is worth — 2025-26

Full new state pension (35 years)	£221.20/week	£11502.40/year
Value of each NI qualifying year	£6.32/week	£328.64/year
Cost to buy a voluntary year (Class 3)	£824.20	~2.5yr payback

State pension forecast by NI years

10 NI years £63.20/week 11 NI years £69.52/week 12 NI years £75.84/week 13 NI years £82.16/week 14 NI years £88.48/week 15 NI years £94.80/week 16 NI years £101.12/week 17 NI years £107.44/week 18 NI years £113.76/week 19 NI years £120.08/week 20 NI years £126.40/week 21 NI years £132.72/week 22 NI years £139.04/week 23 NI years £145.36/week 24 NI years £151.68/week 25 NI years £158.00/week 26 NI years £164.32/week 27 NI years £170.64/week 28 NI years £176.96/week 29 NI years £183.28/week 30 NI years £189.60/week 31 NI years £195.92/week 32 NI years £202.24/week 33 NI years £208.56/week 34 NI years £214.88/week 35 NI years £221.20/week

Low Income & NI Credits: protecting your state pension

NI credits are a critical but often overlooked part of the state pension system. They ensure that gaps in employment — due to caring, illness, or low income — do not permanently reduce your retirement income. Each NI credit gives you a qualifying year towards your state pension, worth £6.32/week (£328.64/year) for life.

It is important to claim NI credits proactively. Some, like Child Benefit claims, are automatic — but others (such as Carer's Credit) must be applied for. Failing to claim means losing qualifying years you may never recover.

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