NIM41259 - Credits: post-1975 credited earnings: credits for parents and carers: persons providing care for a child under the age of 12: persons who may qualify as carers

Schedule to the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)

Regulation 35(6) of the State Pension Regulations 2015 (SI 2015 No. 173)

NIM41258 explains the circumstances in which a Class 3 National Insurance credit may be awarded to a person who provides care for a child under the age of 12 under regulation 9F of the 1975 regulations or regulation 35 of the 2015 regulations.

The Schedule to the Social Security (Credits) Regulations and regulation 35(6) of the State Pension Regulations list who may qualify as a person who provided care for a child under the age of 12 for the purposes of receiving a credit under the regulations:

  1. Parent
  2. Grandparent
  3. Great-grandparent
  4. Great-great-grandparent
  5. Sibling
  6. Parent’s sibling
  7. Spouse or former spouse of any of numbers 1 to 6
  8. Civil partner or former civil partner of any of numbers 1 to 6
  9. Partner or former partner of any of numbers 1 to 8
  10. Son or daughter of any of numbers 5 to 9
  11. In respect of the son or daughter of a person under number 6, that person’s:

a. spouse or former spouse;

b. civil partner or former civil partner; or

c. partner or former partner.

For numbers 5 and 6, a sibling includes a half brother or sister, a step sibling and an adopted sibling.

For numbers 9 and 11c, a partner is the other member of a couple consisting of:

  • a man and woman who are not married to each other but are living together as husband and wife; or
  • two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.