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HMRC internal manual

National Insurance Manual

Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: Third condition (if the individual reaches State Pension age before 6 April 2010)

Section 13A(10) - (13) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008

Section 13A(10) - (13) Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by section 136 Pensions Act 2008

NIM25103 sets out the conditions of eligibility that a person needs to satisfy to be entitled to pay Class 3 NICs under the above legislation. The third condition applies only if the individual reaches State Pension age (“SPA”) before 6 April 2010.

The condition is that the individual must, before they reach SPA, have at least one qualifying year which is derived from:

  • paid, or treated as paid, Class 1 NICs; and/or
  • paid Class 2 or Class 3 NICs. For:

  • the meaning of “qualifying year”, see NIM25001 and NIM25109
  • details of: