As the rate of employer’s National Insurance has increased, salary sacrifice may be a more tax-efficient way to make pension contributions.
5 April 2025 is the deadline to buy back missing National Insurance years, which could be significant to the State Pension you receive.
After April 5 2025, you’ll only be able to fill National Insurance gaps going back 6 tax years, so if you have many years missing on your record, you should start considering what you can do about this.
