NIM25106 - 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

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:

• the first condition, see NIM25104
• the second condition, see NIM25105
• treated as paid Class 1 NICs, see NIM12110 (contents)