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HMRC internal manual

National Insurance Manual

Class 3 NICs: Men aged 60 and over

Men aged 60 and over who have not attained entitlement to a 100% basic State Pension can pay Class 3 NICs if they

  • need to satisfy the first contribution condition for entitlement to benefit (where the individual reaches State pension age before 6 April 2010), see NIM25011
  • are absent from Great Britain for more than 182 days in a tax year, and as a result, cannot get “autocredits”
  • have been granted an administrative waiver of the payment of Class 2 NICs and consequently are not entitled to “autocredits” for the period of the waiver.Men aged 60 and over do not need to pay Class 3 NICs if they can get “autocredits”, see


Contributors cannot pay Class 3 NICs if they are not needed for entitlement to benefit. The Class 3 NICs are then said to be precluded, see NIM25007. The contributor should obtain a State Pension Forecast prior to age 60 before deciding whether or not to pay Class 3 NICs.