Voluntary NI and credits

Hi

We have a client who was getting credits of NI, for approx 14 weeks of one year based on incapacity.

The client subsequently paid some voluntary contributions, to try and complete that years, and other years, NI - but her state pension does not reflect this and when she asked she was told that for any year that there has been credits you cannot make voluntary contributions.

That is also what .gov says

You cannot pay voluntary contributions if: you’re eligible for National Insurance credits

https://www.gov.uk/voluntary-national-insurance-contributions/who-can-pay-voluntary-contributions

In my mind that implies if eligible, but if not then I cannot see why you could not then top up the rest of that year as beyond the 14 weeks she would not be eligible for NIC?

Anybody have any thoughts/ideas?

LITRG might have a more expert take on this, NICs are certainly not my specialist area. But a quick bit of research in the SSC&B Act 1992 and the SS(C) Regs 2001 suggests to me that these matters are looked at week-by-week.  The Act refers to a contribution as a weekly amount, and Reg 49 of the Regs says you cannot pay a contribution if you are entitled to a credit - that must surely mean in the same week?  So if there is a year where there have been some credits, but not enough to achieve the required earnings factor, you make make Class 3 contributions for any week in that year when you are not entitled to a credit.

And the Class 3 contribution needs to be paid within the time limit (normally within six years of the year in question as far as I can see).

Those are the fruits of ten minutes’ research by a novice, so take it with a pinch of salt until someone more knowledgeable comes along!

HB

That seems logical to me, it would be odd if you had credits for part year that then would forever block your ability to make voluntary contributions for any other part of that year.

Many thanks

Michael