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NIM25020 | Class 3 NICs: benefits for which Class 3 NICs count up to 5 April 2016

From HM Revenue & Customs · National Insurance Manual

Section 21 Social Security Contributions & Benefits Act 1992

Section 21 Social Security Contributions & Benefits (Northern Ireland) Act 1992

Up to and including 5 April 2016 Class 3 NICs count only towards satisfying the contribution conditions for the following benefits:

  • basic State Pension (where the individual reaches State Pension age on or before 5 April 2016)

  • new State Pension (where the individual reaches State Pension age on or after 6 April 2016)

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

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

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

  • child’s special allowance