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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007, NIM25008 and NIM25009: contribution conditions

Regulation 49(2) Social Security (Contributions) Regulations 2001

Paragraph 4 Part 1 Schedule 3 Social Security Contributions and Benefits Act 1992

Paragraph 4 Part 1 Schedule 3 Social Security Contributions and Benefits (Northern Ireland) Act 1992

NIM25007, NIM25008 and NIM25009 set out three circumstances in which a person is precluded from paying Class 3 NICs. But a person is still entitled to pay in any of those circumstances if it would enable them to satisfy the contribution conditions for the following benefits:

Benefit Contribution condition
   
Basic State Pension (where the individual reaches State Pension age before 6 April 2010) The first contribution condition is that:
  • for years before 6th April 1975the person must have paid 50 flat-rate contributions at any time

  • for the 1975/76 year onwards

    the person must have actually paid Class 1, Class 2 or Class 3 NICs in any one tax year; and

  • in respect of the 1975/76-1977/78 tax years, the earnings factor (“EF”) derived from such NICs is at least 50 times the lower earnings limit (“LEL”); or
  • in respect of the 1978/79 and subsequent tax years, the EF derived from such NICs is at least 52 times the LEL    
      Widowed mother’s allowance  
      Widowed parent’s allowance  
      Bereavement allowance  
      Widow’s pension  
      Bereavement payment  
      Widow’s payment The contribution condition is as above