State Pension Age Change

From 6 April 2026, the state pension age increases to 67. The increase is phased in over the course of two years so that people born between 6 April 1960 and 5 March 1961 will receive their state pension at 66 years plus a number of months.

Employers with employees who were born in this window should check the date on which the employee reaches state pension age so that their National Insurance category letter can be updated.

Employers must continue to report the original category letter year-to-date information separately from the updated category letter information until the end of the tax year, as for any other mid-year category chance.