NIM25005 - Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Contents


NIM25006Tax year is already a qualifying one for benefit purposes
NIM25007Entitlement to credited NICs
NIM25008Earnings factor is less than 25 times the lower earnings limit
NIM25009Earnings factor is between 25 times and 52 times the lower earnings limit
NIM25010Qualification to circumstances in NIM25007, NIM25008 and NIM25009
NIM25011Qualification to circumstances in NIM25007, NIM25008 and NIM25009: contribution conditions
NIM25012Payment of Class 3 NICs would cause the earnings factor to exceed the qualifying earnings factor for the tax year by an amount which is half, or more than half, the lower earnings limit
NIM25013Tax year in which person is age 17 or 18
NIM25014Tax year in which person reaches state pension age and subsequent years
NIM25015Qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
NIM25016Married women and widows with a reduced rate election
NIM25017For a period for which United Kingdom State Pension rights transferred to the Pension Scheme of the European Communities’ Institution