SolvedNIM25103 | Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility
From HM Revenue & Customs · National Insurance Manual
Section 13 Social Security Contributions and Benefits Act 1992 (SSCBA)
Section 13A(5) - (13) SSCBA 1992, as inserted by section 135 Pensions Act 2008
NIM25101 explains that the above legislation allows an individual who satisfies conditions of eligibility to pay Class 3 NICs:
for a tax year from 6 April 1975 which is not a qualifying year (“QY”)
for which tax year they would be entitled to pay Class 3 NICs under section 13 but for there being a time limit within such NICs must be paid (see NIM25025 (contents)).
The conditions of eligibility that an individual needs to satisfy are:
First condition
The individual has reached, or reaches, State Pension age (“SPa”) between 6 April 2008 and 5 April 2015; and
Second condition
The individual has 20 years each of which is either:
a QY, including a QY derived from the payment of social security contributions to the scheme of any European Economic Area (“EEA”) Member State, including Switzerland; or
a full year of Home Responsibilities Protection; and
Third condition
If they reach SPa (on or after 6 April 2008 and) before 6 April 2010, they have at least one QY derived from:
paid, or treated as paid, Class 1 NICs; and/or
paid Class 2 or Class 3 NICs.
For: