Regulation 32 Credits for persons approaching pensionable ageF1

(1)

Subject to paragraph (4), a man born before 6th October 1953 is to be credited with earnings equal to the lower earnings limit then in force in respect of a week to which paragraph (2) applies.

(2)

This paragraph applies to a week which falls within—

(a)

the year in which the man attains the age which is pensionable age in the case of a woman born on the same day; and

(b)

a subsequent year prior to that in which he attains the age of 65.

(3)

Paragraph (2) does not apply to a week which falls within a year during which the man is absent from Northern Ireland for more than 182 days.

(4)

Paragraph (1) applies to a man who is a self-employed earner only if he—

(a)

F2...F3... would be treated as having actually paid, a Class 2 contribution but for the fact that his profits for the year are below the small profits threshold specified by F4section 11(4)(b) of the Contributions and Benefits Act; or

(b)

is excepted from F5being treated as having actually paid a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001 in respect of any week in a year to which this regulation applies.

Annotations

Textual amendments

F1: Pt. 8 added (6.4.2016) by The State Pension (Amendment No. 3) Regulations (Northern Ireland) 2016 (S.R. 2016/100), regs. 1, 2(2)
F2: Words in reg. 32(4)(a) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(23)(b)(i) (with reg. 1(4))
F3: Words in reg. 32(4)(a) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(4)(b)(i)
F4: Words in reg. 32(4)(a) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(4)(b)(ii)
F5: Words in reg. 32(4)(b) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(23)(b)(ii) (with reg. 1(4))