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