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Qualifying year for state pension purposes


Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
tag-icon Year-end tax planning

Qualifying year for state pension purposes


Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
tag-icon Year-end tax planning
imgtext

Why is this important?

In order to get a full basic state pension, an individual must have paid sufficient national insurance contributions (NIC) for a minimum number of qualifying years in their working life. As NIC cannot be paid in the tax year before the individual reaches the age of 16, or in a tax year after state pension age is achieved, those ages define the period of working life for NIC purposes.

State pension age

The age at which individuals are entitled to a state pension is gradually increasing.

For men born before 6 December 1953 (accelerated from the previous date of 6 April 1959), the state pension age is 65 years. For those born after this date, the state pension age increases in tranches, reaching 68 years for those born after 6 April 1978.

For women born after 6 April 1950, the state pension age has increased gradually from 60 years until it reached 65 years for those born between 6 November 1953 and 5 December 1953. From then on, the state pension age

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  • 04 Jul 2025 07:40

Home/ Tolley Tax Guidance/ Personal Tax / Year end tax planning

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