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Official guidance
National Insurance Manual

NIM25005 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs

  • NIM25006 · Tax year is already a qualifying one for benefit purposes
  • NIM25007 · Entitlement to credited NICs
  • NIM25008 · Earnings factor is less than 52 times the lower earnings limit
  • NIM25010 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008
  • NIM25011 · Qualification to circumstances in NIM25007 and NIM25008: contribution conditions
  • NIM25012 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: where the earnings factor is less than the qualifying earnings factor by less than half the LEL
  • NIM25013 · Tax year in which the person is age 17 or 18
  • NIM25014 · Tax year in which the person reaches state pension age and subsequent years
  • NIM25015 · Qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
  • NIM25016 · Married women and widows with a reduced rate election
  • NIM25017 · Class 3 NICs: Restrictions on the right to pay: for a period for which United Kingdom State Pension rights have been transferred to the Pension Scheme of the European Communities' Institution
  • NIM25009 · Earnings factor is between 25 times and 52 times the lower earnings limit
  1. Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Contents
  2. Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is between 25 times and 52 times the lower earnings limit

NIM25009 | Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is between 25 times and 52 times the lower earnings limit

From HM Revenue & Customs · National Insurance Manual

Page archived as information included in NIM 25008

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