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Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility
Section 13 Social Security Contributions and Benefits Act 1992
Section 13 Social Security Contributions and Benefits (Northern Ireland) Act 1992
Section 13A(5) - (13) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008
Section 13A(5) - (13) Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by section 136 Pensions Act 2008
NIM25101 explains that the above legislation allows an individual who satisfies conditions of eligibility to pay Class 3 NICs:
- for a tax year from 6 April 1975 which is not a qualifying year (“QY”)
- for which tax year they would be entitled to pay Class 3 NICs under section 13 but for there being a time limit within such NICs must be paid (see NIM25025 (contents)). The conditions of eligibility that an individual needs to satisfy are:
First condition
The individual has reached, or reaches, State Pension age (“SPA”) between 6 April 2008 and 5 April 2015; and
Second condition
The individual has 20 years each of which is either:
- a QY, including a QY derived from the payment of social security contributions to the scheme of any European Economic Area (“EEA”) Member State, including Switzerland; or
- a full year of home responsibilities protection; and
Third condition
If they reach SPA (on or after 6 April 2008 and) before 6 April 2010, they have at least one QY derived from: