Change of status credits

S class said:

In post #40 I was explaining the situation for a PAYE employee.


For a PAYE employee....

The minimum of 39 contributions in the year of their 63rd birthday rule, only applies to class A.

They can be either class A paid or credited.
They cannot be class S.

If a person has 39 or more paid class A in the calendar year of their 63rd birthday they meet the second contribution condition.

If they have 13 (or more) paid class A and the remainder up to a minimum total of 39 in credited contributions they meet the second contribution condition. (e.g.. 13 paid and 26 credits would meet the second contribution condition)

If they have a minimum of 39 credited contributions in the calendar year of their 63rd birthday, they also need to have a minimum of 13 paid class A in the calendar year of any one of the following years.
Their 61st, 62nd, 63rd, 64th or 65th birthday year.



Below applies to a Self employed person....

If a person was trying to qualify using class S, in the governing year they would need 52 class S for that year. But they also need to cease a self employment to qualify.

Class S are always paid.
Credits are never allowed for class S.

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