NIM25021 | Class 3 NICs: benefits for which Class 3 NICs count from 6 April 2017

Section 21 Social Security Contributions & Benefits Act 1992

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

Class 3 NICs count only towards satisfying the contribution conditions for the following benefits:

• new State Pension (where the individual reaches State Pension age from 6 April 2016)

From 6 April 2017, Bereavement Benefits were replaced by Bereavement Support Payment (BSP) and the payment of Class 3 NICs do not count towards the contribution conditions for BSP