NS ESA - possible to top up NI?

Hi LittleVoice

I would start by reading the following advice from the LITRG ( Low Income Tax Reform Group ).
www.tax.org.uk/hmrc-error-means-self-emp...nce-related-benefits

"Class 2 NICs are important for the self-employed, as they are the determining factor for having a ‘qualifying year’ for state pension entitlement and contributory state benefits.

The 2022 Spring Statement made the following changes for the self employed:-

"Situation A: Those with tax adjusted profits over the lower profits limit (£11,908 for the 2022/23 tax year and in line with the personal allowance in future years) will be required to pay Class 2 NICs as normal, at a rate of £3.15 per week.
Situation B: Those with tax adjusted profits below the lower profits limit, but more than the small profits threshold (£6,725 for the 2022/23 tax year), will not be required to pay Class 2 NICs, but will be treated as having paid Class 2 NICs for the year. (We discuss below exactly what is meant by this.)
Situation C: Those with tax adjusted profits below the small profits threshold will not be treated as having paid Class 2 NICs, so may need to pay voluntary Class 2 NICs (at the same rate of £3.15 per week) if they wish to maintain their entitlement to contributory state benefits.
Consequently, those with the very lowest profits (situation C above) will potentially need to pay voluntary Class 2 NICs if they are to secure a qualifying year for National Insurance purposes, whereas a person with slightly higher profits, up to £11,908 (situation , will not need to pay anything to have a qualifying year."

You should then check your NI contributions either online:-
www.gov.uk/check-national-insurance-record

or by phone you can call the National Insurance Contributions Office on 0300 200 3500

Let me know how you get on
David

Hi LittleVoice

I don't think what you are suggesting will work as he needs 1 full year of contributions from employment or self-employment and the other full year from National Insurance credits.
www.legislation.gov.uk/uksi/2013/379/regulation/9
Relaxation of the first contribution condition
9.—(1) A claimant who satisfies any of the conditions in paragraph (2) is to be taken to satisfy the first contribution condition if—

(a)the claimant paid Class 1 or Class 2 contributions before the relevant benefit week in respect of any one tax year; and

(b)the claimant has—

(i)earnings equal to the lower earnings limit in that tax year on which primary Class 1 contributions have been paid or treated as paid which in total, and disregarding any earnings which exceed the lower earnings limit for that year, are not less than that limit multiplied by 26; or

(ii)earnings factors in that tax year derived from Class 2 contributions multiplied by 26.

But as with any rule there are some exceptions. The one I am familiar with is Carer's Credits.

David