NIM41245 - Non-benefit credits: post 1975 credited earnings: Autocredits

Regulation 9a of the Social Security Credits Regulations 1975

Since 6 April 1983, "autocredits" have been available to men for the tax year of their 60th birthday, and the following 4 tax years, who:

• have not paid enough Class 1 contributions to give a qualifying year, or
• if they are self-employed, for any week in which they have a valid Small Earnings Exception (SEE)
• are resident in Great Britain or Northern Ireland for more than 182 days during the tax year.

If a person is self-employed and does not have a SEE, they cannot have “autocredits” even if their earnings are below the SEE level and their liability to pay Class 2 NICs has been administratively "waived".

“Autocredits” are not available if a person has been absent from Great Britain or Northern Ireland for more than 182 days in the tax year.

The equalisation of pension age will be phased in from 2010 and autocredits will then be available to women unless they are a married woman with a valid married woman's reduced rate election.