The Department for Work and Pensions (DWP) has published more detail of proposals to introduce a new NIC scheme from October 2015 for a limited period.
Despite criticism that adding an extra class will complicate things further, last month in the Autumn Statement the government announced its intention to introduce a scheme for pensioners to top up their Additional State Pension by paying a new class of voluntary National Insurance contribution (NIC), to be known as Class 3A.
The government then put out a policy paper on Class 3A Voluntary National Insurance which provided more detail.
The scheme will be open to all pensioners who reach state pension age before the introduction of the single tier pension in April 2016, provided they have entitlement to a UK state pension.
According the ICAEW Tax Faculty, Class 3A will give pensioners an option to top up their pension in a way that will protect them from inflation and offer protection to surviving spouses
In particular, it could help women, and those who have been self-employed, who tend to have low Additional Pension entitlement, the faculty said.