Explanatory note

These Regulations amend regulation 9F of the Social Security (Credits) Regulations 1975 (S.I. 1975/556) (the “1975 Regulations”).

Regulation 9F of the 1975 Regulations provides that, where certain conditions are satisfied, a person providing care for a child under the age of 12 in a week to which that regulation applies may be credited with a class 3 national insurance contribution.

One of the conditions that must be satisfied is that the person who has been awarded child benefit in respect of the child cared for must already have an earnings factor that exceeds the qualifying earnings factor for that week. That earnings factor is subject to a limitation as to how it may be derived.

These Regulations amend that condition so that that earnings factor may be derived from any means except for class 3 national insurance contributions credited by virtue of an award of child benefit.

A full impact assessment has not been published for this instrument as it has no impact on the private sector and civil society organisations.