NIM41225 - Credits: post 1975 credits for statutory payments

Regulations 8B and 9C of the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)

Regulation 8B was inserted into the 1975 regulations by the Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations 1996 (SI 1996 No.2367)

Under the current version of regulation 8B which has been in force since 1 May 2012 a person is entitled to credits for any week in which each of the days was a day of incapacity for work for the purposes of Statutory Sick Pay (SSP), and fell within a period of entitlement for SSP (Regulation 8B(2)(ii) Social Security (Credits) Regulations 1975).

From 5 April, Regulation 9C allows a person to be entitled to credits in respect of each week during which they have received payment of :

  • Statutory Maternity Pay (SMP)
  • Statutory Adoption Pay (SAP)
  • Statutory Paternity Pay (SPP)
  • Statutory Shared Parental Pay (ShPP)
  • Statutory Parental Bereavement Pay (SPBP)

Credits can only be awarded in respect of weeks of Statutory Payments if a person makes an application to the Secretary of State

Applications must be made:

  • before the end of the benefit year immediately following the tax year in which the relevant day or week fell or began; or
  • within such further time as may be reasonable in the circumstances of the case

Credits cannot be awarded to a woman under regulation 8B or 9C with a valid married woman’s reduced rate election (see NIM30000)