NIM25104 | Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: First condition

Section 13A(6) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008

Section 126 of, and Part 1 of Schedule 4 to, Pensions Act 1995

Article 123 of, and Part 1 of Schedule 2 to, Pensions (Northern Ireland) Order 1995

NIM25103 sets out the conditions of eligibility that a person needs to satisfy to be entitled to pay Class 3 NICs under section 13A. The first condition is that the individual has reached, or reaches, State Pension age (“SPa”) between 6 April 2008 and 5 April 2015.

Part 1 contains the rules for determining the age on which an individual reaches SPa. To satisfy the first condition:

• a man must be born between 6 April 1943 and 5 April 1950

• a woman must be born between 6 April 1948 and 5 October 1952

The first condition relates solely to whether an individual reaches SPa between 6 April 2008 and 5 April 2015. It is irrelevant whether:

• the individual has retired from employment

• is receiving any SP

• has deferred claiming their SP

For details of:

• the second condition, see NIM25105

• the third condition, see NIM25106

GOV.UK contains a calculator for working out an individual’s SPA.