NIM31008 - Special Cases: Widows: Ending of reduced liability: "2 year test"

Regulation 128 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A widow’s reduced liability ends if there are two consecutive tax years after 5 April 1978 in which she

• did not have earnings on which she was liable for Class 1 contributions, and;
• has not been self-employed

The right to reduced liability automatically lapses if the two year test is not satisfied. The test will be satisfied by a widow who has earnings within the two year period which attract contributions even if those contributions are not paid timeously.