Married women’s reduced rate NI (the “small stamp”) and your State Pension
Short answer
Until April 1977, married women and widows could choose to pay reduced rate National Insurance, known as the “small stamp”. Those years do not build your own State Pension. You cannot normally get NI credits, cannot get HRP and cannot pay voluntary NI while opted in. Some women can still increase their new State Pension; GOV.UK has a partner-record tool to check. Opting out uses form CF9 or CF9A and is permanent.
What the reduced rate is
GOV.UK explains that until April 1977 married women could choose to pay a reduced rate of National Insurance. Anyone who opted in before the scheme closed may still be paying it if they have not lost or given up the right (GOV.UK: Reduced rate National Insurance for married women). In 2026/27 employers use category letter B: 0% on earnings between the Lower Earnings Limit and the Primary Threshold, 1.85% between the Primary Threshold (£242 a week) and the Upper Earnings Limit (£967 a week), and 2% above that. The standard category A rate is 8% in the middle band (HMRC: Rates and thresholds for employers 2026 to 2027).
| Weekly earnings band (2026/27) | Category A (standard) | Category B (reduced rate) |
|---|---|---|
| £129 to £242 | 0% | 0% |
| £242.01 to £967 | 8% | 1.85% |
| Above £967 | 2% | 2% |
Example: on £500 a week, the standard employee contribution is (£500 − £242) × 8% = £20.64. Under the reduced rate it is £258 × 1.85% = £4.77. The saving is real, but those weeks do not build a State Pension on your own record.
What you give up while opted in
- Your State Pension is reduced. You will not usually get contribution-based benefits.
- You cannot get Home Responsibilities Protection for those years.
- You will not usually get NI credits, unless you are a widow, you get Child Benefit for a child under 12 and claimed after 6 April 2010, or you look after someone who is sick or disabled.
- You cannot pay voluntary contributions. GOV.UK lists “a married woman or widow paying reduced rate National Insurance” among those who cannot (GOV.UK: Voluntary National Insurance).
You can still claim statutory payments such as Statutory Sick Pay, non-contributory benefits such as Carer’s Allowance, and some benefits based on your husband’s contributions.
Can you still get more State Pension?
The new State Pension is based on your own record. But GOV.UK adds that if you paid married women’s reduced rate NI, you “might be able to increase your new State Pension” if you are eligible (GOV.UK: Inheriting or increasing State Pension from a spouse or civil partner). The answer depends on when you and your husband reach State Pension age. Use the partner’s National Insurance record tool on GOV.UK and then confirm with the Future Pension Centre or Pension Service.
How you lose the right
You lose the right to pay the reduced rate if you divorce, or if for 2 tax years in a row you have not earned over the Lower Earnings Limit or been self-employed. In 2026/27 that limit is £129 a week (£6,708 a year). If your husband dies, you may keep the right for a limited time; HMRC can confirm. You must tell your employer or HMRC when you lose the right. Otherwise you may owe unpaid National Insurance.
How to stop paying the reduced rate
- Decide carefully. Once you give up the right you cannot claim it again.
- Send form CF9 (married women) or CF9A (widows) to HMRC, National Insurance contributions and Employers Office, BX9 1AN.
- Your employer completes part 2 of your certificate of election; you complete part 1 and return it to HMRC.
- If you are self-employed, register to pay Class 2 straight away.
After that, normal NI applies. Earnings between £129 and £242 a week count towards a qualifying year without any contribution being due (GOV.UK: National Insurance).
Should you opt out?
It depends on how many working years remain and on your record. Each qualifying year after 2016 adds up to about £6.89 a week (1/35 of £241.30) under the simple rule. That is about £358.50 a year of pension, against the extra NI you would pay. Ask the Future Pension Centre for a forecast that shows the effect before you send CF9.
Frequently asked questions
What is the small stamp?
A common name for the married women’s reduced rate of National Insurance, which women could choose until April 1977.
Can I pay voluntary NI if I pay the reduced rate?
No. GOV.UK lists married women and widows paying the reduced rate among those who cannot pay voluntary contributions.
What form stops the reduced rate?
Form CF9, or CF9A if you are a widow. Once you give up the right you cannot claim it again.
Does the reduced rate stop NI credits?
Usually, yes. The exceptions GOV.UK lists are widows, Child Benefit for a child under 12 claimed after 6 April 2010, and caring for someone sick or disabled.
Sources
Official pages checked on 14 November 2026. Figures are for the 2026/27 tax year (6 April 2026 to 5 April 2027) unless stated.
- GOV.UK: Reduced rate National Insurance for married women
- HMRC: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Voluntary National Insurance
- GOV.UK: Inheriting or increasing State Pension from a spouse or civil partner
- GOV.UK: Your partner's National Insurance record and your State Pension
- GOV.UK: National Insurance