DMBM618800 - Pre-enforcement: coding out: class 2 NIC debts: impact on benefits

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Entitlement to contributory benefits depends partly on how many national insurance contributions the taxpayer has paid or has been credited with. Different rules apply to different benefits. Paying class 2 NIC allows taxpayers access to the following benefits, providing they satisfy the rules:

• Employment and Support Allowance
• Maternity Allowance
• Bereavement Benefits
• Basic State Pension
• Jobseeker’s Allowance - shared fishermen only.