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Contents

Official guidance
National Insurance Manual

NIM30000 · Special Cases: Married Women

  • NIM30001 · Position from 6 April 1975 to 5 April 1977
  • NIM30002 · Position from 6 April 1977: General
  • NIM30003 · Effect of reduced rate on other contribution liabilities
  • NIM30004 · 2 Year Test
  • NIM30005 · Automatic cancelling of election following failure of "2 Year Test"
  • NIM30006 · Woman alleges she is/was employed by, or in partnership with, her husband
  • NIM30007 · Certificates of election
  • NIM30008 · Conditions that apply to certificates of election/reduced liability
  • NIM30009 · Employer's liability if certificate of election/reduced liability not held
  • NIM30010 · Cancelling an election: General
  • NIM30011 · Cancelling an election: Date from which full liability starts
  • NIM30012 · Continuing to pay reduced rate after cancelling an election
  • NIM30013 · Payment of voluntary contributions
  • NIM30014 · Cancelling election when full rate contracted-out NICs paid erroneously
  • NIM30015 · Cancelling election when full rate not contracted-out NICs paid erroneously
  • NIM30016 · Special Cases: Married Women who are Crown Servants: Certificates of Election
  • NIM30017 · Liability after marriage has ended
  • NIM30018 · Details of elections held on record sheet (Forms RF1)
  • NIM30019 · Background: Position up to 5 April 1975: The law
  • NIM30020 · Background: Position up to 6 April 1975: Time for making an election
  • NIM30021 · Background: Position up to 5 April 1975: Administrative procedures
  • NIM30022 · Background: Position up to 5 April 1975: Possible reasons for making an election not to pay
  • NIM30023 · Background: Position up to 5 April 1975: Cancellation/change of election
  • NIM30024 · Background: Position up to 5 April 1975: Renewing an election
  • NIM30025 · Background: Position up to 5 April 1975: Maintenance of elections
  • NIM30026 · Background: Position from 6 April 1975: The law
  • NIM30027 · Background: Position from 6 April 1975: Administrative procedures
  • NIM30028 · Background: Position from 6 April 1975: Phasing out of elections
  1. Special Cases: Married Women: Contents
  2. Special Cases: Married Women: Background: Position from 6 April 1975: Phasing out of elections

NIM30028 | Special Cases: Married Women: Background: Position from 6 April 1975: Phasing out of elections

From HM Revenue & Customs · National Insurance Manual

Regulation 100 of the Social Security (Contributions) Regulations 1975

A married woman was able to choose to pay contributions at the reduced rate until 11 May 1977. After that date the option was abolished but a married woman who had already made an election was allowed to keep it.

Regulation 101 of the Social Security (Contributions) Regulations 1975

If, however, a period of two consecutive years starting from 6 April 1978 elapsed during which no contributions were paid, she lost her right to pay at the reduced rate and the election was automatically cancelled (see NIM30004).

Extensive publicity was given to the new rules in the national press. The option to cancel the choice to pay reduced rate contributions was available by making an application in writing to the DSS.

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