DMBM618800 - Pre-enforcement: coding out: class 2 NIC debts: impact on benefits

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.