{
  "url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015/regulation-32",
  "json_url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015/regulation-32.json",
  "legislation": "nisr/2015/315",
  "legislation_title": "The State Pension Regulations (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015",
  "path": "regulation/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Credits for persons approaching pensionable age",
  "text": "(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.\n(2) This paragraph applies to a week which falls within—\n(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\n(b) a subsequent year prior to that in which he attains the age of 65.\n(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.\n(4) Paragraph (1) applies to a man who is a self-employed earner only if he—\n(a) ...... 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 section 11(4)(b) of the Contributions and Benefits Act; or\n(b) is excepted from being 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/315/regulation/32",
    "retrieved_at": "2026-10-29T01:00:30.654806+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}