First Contribution Condition ESA

Claimant earned marginally above the LEL during the relevant years - Class 1 Conts were treated as paid - will this satisfy the first condition or does the claimant “ACTUALLY” have to pay the class 1 Conts? by earning above the primary threshold?.

http://www.legislation.gov.uk/ukpga/2007/5/schedule/1

Para 3 to Sch 1 WRA 2007 seems to suggest that class 1 treated as paid will satisfy the test - I’m not sure if I read it correct.

Schedule 1 WRA 2007 provides

(1) The first condition is that–

(a) the claimant has actually paid Class 1 or Class 2 contributions in respect of one of the last two complete tax years (“the base tax year”) before the beginning of the relevant benefit year….

And section 6A of the Contributions and Benefits Act 92 provides as follows:

6A.(1) This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid–

(a) is not less than the current lower earnings limit (or the prescribed equivalent), but

(b) does not exceed the current primary threshold (or the prescribed equivalent).

(2) Subject to any prescribed exceptions or modifications–

(a) the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and

(b) those earnings shall be treated as earnings upon which such a contribution has been paid, for any of the purposes mentioned in subsection (3) below.

(3) The purposes are–

...(e) any purposes relating to employment and support allowance.

Emphasis added.

Thanks Tom