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HMRC internal manual

National Insurance Manual

Credits: post-1975 credited earnings: credits for parents and carers: person awarded Child Benefit

Section 23A, Social Security Contributions and Benefits Act 1992

Section 23A provides for contributors reaching State Pension age on or after 6 April 2010 to be credited with a Class 3 National Insurance contribution for each week falling after that date in respect of which they are a relevant carer. For an overview of credits for parents and carers, see NIM41252.

A person is a relevant carer in respect of any week in which they are awarded Child Benefit in respect of a child under the age of 12.

A person who has been awarded Child Benefit does not need to make an application to be credited with a Class 3 contribution. The credit will be awarded automatically.

Partners and others

A Class 3 credit may also be awarded to the partner of a person awarded Child Benefit for a child under 12 (see NIM41257) or, for weeks falling after 6 April 2011, another person providing care for the child under 12 (see NIM41258).

However, such credits will only be awarded to a partner or another person if the person awarded child benefit in respect of the relevant child has a qualifying year for benefit by other means for the tax year in which the relevant week falls. In other words, if they do not need the credit themselves.