Textual Amendments
F1Pt. 8 inserted (6.4.2016 coming into force in accordance with reg. 1) by The State Pension (Amendment) (No. 2) Regulations 2016 (S.I. 2016/240), regs. 1, 2
32.—(1) Subject to paragraph (4), a man born before 6th October 1953 is to be credited with earnings equal to the lower earnings limit then in force in respect of a week to which paragraph (2) applies.
(2) This paragraph applies to a week which falls within—
(a)the year in which the man attains the age which is pensionable age in the case of a woman born on the same day, and
(b)a subsequent year prior to that in which he attains the age of 65.
(3) Paragraph (2) does not apply to a week which falls within a year during which the man is absent from Great Britain for more than 182 days.
(4) Paragraph (1) applies to a man who is a self-employed earner only if he—
(a)would be liable to pay [F2, or would be treated as having actually paid,] a Class 2 contribution but for the fact that his profits for the year are below the small profits threshold specified by [F3section 11(4)(b)] of the 1992 Act, or
(b)is excepted from liability to pay a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001 in respect of any week in a year to which this regulation applies.]
Textual Amendments
F2Words in reg. 32(4)(a) inserted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(3)(b)(i)
F3Words in reg. 32(4)(a) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(3)(b)(ii)