NIM25010 | Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008

Regulation 49(1)(a), (b) and (c) and (2) Social Security (Contributions) Regulations 2001

NIM25007 and NIM25008 set out the circumstances in which a person is precluded from paying Class 3 NICs.

For tax years from 6 April 2017, Class 3 NICs only count towards entitlement to new State Pension. But a person is still entitled to pay Class 3 NICs for earlier tax years in any of those circumstances if it would enable them to satisfy:

• the first contribution condition for:

  • basic State Pension (where the individual reaches State Pension age before 6 April 2010); or

  • widowed parent’s allowance (formerly widowed mother’s allowance up to April 2001); or

  • bereavement allowance (formerly widow’s pension up to April 2001)

• the contribution condition for:

  • bereavement payment (formerly widow’s payment up to April 2001)

  • basic State Pension where the individual reaches State Pension age between 6 April 2010 and 5 April 2016

so long as, in either case, they haven’t satisfied that condition at the start of the tax year for which they are paying.

For details of the above contribution conditions see NIM25011.