NIM25050 | Class 3 NICs: Men aged 60 and over

Men born before 6 October 1953 who have not attained entitlement to a 100% basic State Pension can pay Class 3 NICs if they

• need to satisfy the first contribution condition for entitlement to benefit (where the individual reaches State Pension age before 6 April 2010), see NIM25011

• are absent from Great Britain for more than 182 days in a tax year, and as a result, cannot get “autocredits”

• have been granted an administrative waiver of the payment of Class 2 NICs and consequently are not entitled to “autocredits” for the period of the waiver

Men born before 6 October 1953 do not need to pay Class 3 NICs if they can get “autocredits” for that year, see NIM41245.

They cannot pay Class 3 NICs if they are not needed for entitlement to benefit. The Class 3 NICs are then said to be precluded, see NIM25007. They should obtain a State Pension statement before deciding whether or not to pay Class 3 NICs.