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Chapter NIM41010

Document Cited in Related
Vincent
Published date11 April 2016
Record NumberNIM41010
CourtHM Revenue & Customs
Regulation 3 of the Social Security (Credits) Regulations 1975

See the general provisions relating to the crediting of (National Insurance) contributions and earnings. The term National Insurance credits is commonly used to describe credited contributions/earnings.

DWP are responsible for the policy and legislation on credits issues.

National Insurance credits [equivalent to a Class 1 or Class 3 contribution] or credited earnings (which replaced Class 1 credits from 6 April 1987) are a substitute for National Insurance contributions (NICs). They may be awarded to people who are not liable or entitled to pay either Class 1 or Class 2 NICs in a particular pay week. The credit or credited earnings ensure that the person to whom they are awarded satisfies the conditions for entitlement to various benefits.

Credits are not normally available to married women with a valid married woman’s non-paying or reduced rate election. The exceptions are Class 3 starter credits and credits awarded for periods of imprisonment that resulted from a conviction (or convictions) which were subsequently quashed by a Crown Court, the Court of Appeal or High Court of Justiciary.

Widows with a non-paying or reduced rate election are entitled to credits.

Credits or credited earnings (still commonly referred to as “credits”) may count towards all contributory benefits or towards a limited range...

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