NIM25103 - Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility

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:

  • the meaning of “qualifying year”, see NIM25001 and NIM25109

  • details:

  • of the first condition of eligibility, see NIM25104
  • of the second condition of eligibility, see NIM25105
  • of the third condition of eligibility, see NIM25106
  • about home responsibilities protection, see NIM41300 (contents)
  • about the EEA, see NIM33001