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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: impact on benefits

Entitlement to contributory benefits depends partly on how many national insurance contributions the taxpayer has paid or has been credited with. Different rules apply to different benefits. Paying class 2 NIC allows taxpayers access to the following benefits, providing they satisfy the rules:

  • Employment and Support Allowance
  • Maternity Allowance
  • Bereavement Benefits
  • Basic State Pension
  • Jobseeker’s Allowance - shared fishermen only.