For both men and women born after 05 April 1969 but before 06 April 1977, the Pensions Act 2007 specifies the State Pension age (SPa) will be 67. This and other legislation has phased the SPa increase from 65 to 67 over several years:
- Alignment of women’s SPa to match the male SPa of 65; then
- Migration of men and women SPa from 65 to 66, then
- Migration of men and women SPa from 66 to 67
The latest migration from 66 to 67 finishes in March 2026, as per the below timetable:
|
Birthday Falls
|
SPa Date
|
|
06 April 1959 to 05 May 1959
|
06 May 2024
|
|
06 May 1959 to 05 June 1959
|
06 July 2024
|
|
06 June 1959 to 05 July 1959
|
06 September 2024
|
|
06 July 1959 to 05 August 1959
|
06 November 2024
|
|
06 August 1959 to 05 September 1959
|
06 January 2025
|
|
06 September 1959 to 05 October 1959
|
06 March 2025
|
|
06 October 1959 to 05 November 1959
|
06 May 2025
|
|
06 November 1959 to 05 December 1959
|
06 July 2025
|
|
06 December 1959 to 05 January 1960
|
06 September 2025
|
|
06 January 1960 to 05 February 1960
|
06 November 2025
|
|
06 February 1960 to 05 March 1960
|
06 January 2026
|
|
06 March 1960 to 05 April 1960
|
06 March 2026
|
The Pensions Act 2014, Section 26 commences another transition period of increasing the SPa to 67. This will happen between April 2026 and March 2028. The latest transition period will impact individuals born between 06 April 1960 and 05 March 1961.
However, the method of specifying the SPa is changed. Rather than reaching the SPa on a specific date, the legislation prescribes the age (66) and the number of months. However, SPa is still reached on an actual date, as shown in the Gov.UK calculator:
|
Birthday Falls
|
SPa Reached
|
|
06 April 1960 to 05 May 1960
|
66 years and 1 month
|
|
06 May 1960 to 05 June 1960
|
66 years and 2 months
|
|
06 June 1960 to 05 July 1960
|
66 years and 3 months
|
|
06 July 1960 to 05 August 1960
|
66 years and 4 months (1)
|
|
06 August 1960 to 05 September 1960
|
66 years and 5 months
|
|
06 September 1960 to 05 October 1960
|
66 years and 6 months
|
|
06 October 1960 to 05 November 1960
|
66 years and 7 months
|
|
06 November 1960 to 05 December 1960
|
66 years and 8 months
|
|
06 December 1960 to 05 January 1961
|
66 years and 9 months (2)
|
|
06 January 1961 to 05 February 1961
|
66 years and 10 months (3)
|
|
06 February 1961 to 05 March 1961
|
66 years and 11 months
|
|
06 March 1961 to 05 April 1977
|
67
|
For the purposes of calculating an individual’s State Pension age the following applies:
1. A person born on 31 July 1960 is considered to reach the age of 66 years and 4 months on 30 November 2026;
2. A person born on 31 December 1960 is considered to reach the age of 66 years and 9 months on 30 September 2027; and
3. A person born on 31 January 1961 is considered to reach the age of 66 years and 10 months on 30 November 2027
By March 2028, the SPa will be aligned for both men and women at 67.
For Bookkeepers
The significant factor is that for paydays falling on and after the SPa date. Employers can change the employee’s National Insurance (NI) letter to C. This means they will pay NI at 0% but the employer’s Contributions remain the same. Before the NI letter is changed, employees should be asked to provide official documentation that confirms their date of birth. The Gov.UK guidance indicates this should be:
- The birth certificate;
- The passport; or
- The CA4140 certificate of age exception (although these are no longer issued by HMRC)
Any official documentation that shows the date of birth is acceptable to the employer.
Current legislation (the Pensions Act 2007 again) prescribes that the SPa will increase from 67 to 68 between 2044 and 2046, however, this is subject to review and ICB will not provide information which is subject to change.
