Special Cases: Married Women: Liability after marriage has ended
A woman under sixty with a reduced rate election is liable to pay full rate contributions on any earnings paid to her on or after the date her marriage ends by divorce or annulment, except on earnings paid before sixty for a period after that age. A woman under sixty whose marriage is declared ‘void’ is liable for full rate contributions as though the marriage never took place.
Divorcees who re-marry
A divorced woman who re-marries has to continue paying full rate contributions.
Widows who re-marry
A widow who has the right to reduced liability (see NIM31000) can keep that right if she re- marries. The election continues until:
- she cancels it;
- she does not satisfy the ‘two year test’;
- she reaches state pension age; or
- her remarriage ends by divorce or annulment.