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National Insurance Contributions

Volume 477: debated on Thursday 19 June 2008

To ask the Chancellor of the Exchequer in what circumstances Class 1 national insurance contributions that have not been paid are treated as having been paid for the purposes of calculating entitlement to additional state pension. (212311)

Social Security legislation prescribes that unpaid primary Class 1 national insurance contributions (NICs) are treated as paid, for the purpose of entitlement to contributory benefits only (including additional state pension), where it is established that

the primary Class 1 NICs should have been paid by a secondary contributor (usually the employer); and

the failure to pay was not with the consent of the employee or due to any negligence on the part of the employee.