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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 3 NICs: benefits for which Class 3 NICs count

Section 21 Social Security Contributions & Benefits Act 1992

Section 21 Social Security Contributions & Benefits (Northern Ireland) Act 1992Class 3 NICs count only towards satisfying the contribution conditions for the following benefits:

  • basic State Pension (where the individual reaches State Pension age before 6 April 2010)
  • bereavement payment (formerly widow’s payment up to April 2001)
  • widowed parent’s allowance (formerly widowed mother’s allowance up to April 2001)
  • bereavement allowance (formerly widow’s pension up to April 2001)
  • child’s special allowance.