Upcoming State Pension age changes -impact for individuals and payroll

From 6 April 2026, the State Pension age for men and women will increase from 66 to 67 years. 

The increase will be phased in over the course of 2 years, meaning that people born between 6 April 1960 and 5 March 1961 will reach their State Pension age at 66 years and a specified number of months.

You can use the State Pension age calculator to find the date when an individual will reach State Pension age.

Table 4 of the State Pension age timetables provides an overview of the changes as below. 

Table 4: Increase in State Pension age from 66 to 67, men and women

Date of birth	Date State Pension age reached
6 April 1960 – 5 May 1960	66 years and 1 month
6 May 1960 – 5 June 1960	66 years and 2 months
6 June 1960 – 5 July 1960	66 years and 3 months
6 July 1960 – 5 August 1960	66 years and 4 months (1)
6 August 1960 – 5 September 1960	66 years and 5 months
6 September 1960 – 5 October 1960	66 years and 6 months
6 October 1960 – 5 November 1960	66 years and 7 months
6 November 1960 – 5 December 1960	66 years and 8 months
6 December 1960 – 5 January 1961	66 years and 9 months (2)
6 January 1961 – 5 February 1961	66 years and 10 months (3)
6 February 1961 – 5 March 1961	66 years and 11 months
6 March 1961 – 5 April 1977*	67

*For people born after 5 April 1969 but before 6 April 1977, under the Pensions Act 2007, State Pension age was already 67.

Notes

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.

3. A person born on 31 January 1961 is considered to reach the age of 66 years and 10 months on 30 November 2027.

Employers with employees born between 6 April 1960 and 5 March 1961 should check the date at which individuals reach State Pension age so they can update their National Insurance rates and categories and issue the category letters at the correct time — the first payment date after they have reached State Pension age. 

Employers must carry on reporting the original category letter year-to-date information separately from the updated category letter information, until the end of the tax year. The same as they would for any other mid-year category letter change.

Read more information on what to do when an employee reaches State Pension age

If you would like further information, please contact our team:

📞 0161 224 3510📧 info@aminandcoaccountants.co.uk 🌐 www.aminandcoaccountants.co.uk

Expert tax advice you can trust – Amin & Co Accountants, Manchester