CA13 Cover and Form
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Page 1
National Insurance Contributions Series
CA 13
/
/
to
13 Were you self-employed in either of the last two tax years before the current one?
(tax years run from 6 April to the following 5 April)
What was the period of your self-employment?
National
Insurance
contributions
for women with
reduced elections
This leaflet gives general guidance only and should not be
treated as a complete and authoritative statement of the law.
Yes
/
/
No
Leaflet CA 13 from January 2004.
Prepared by Inland Revenue
National Insurance Contributions Office, Publications,
Newcastle upon Tyne.
Printed in the UK.
NSV Code: C2P 0162
Available on the Internet.
Our address is: www.inlandrevenue.gov.uk
Work/staff number
/
/
/
Date(s) of starting work
/
National Insurance number
Address
5
5
Mr/Mrs/Miss/Ms/Other (please specify)
4
Daytime telephone number (including national dialling code)
Other forenames
3
Postcode
/
/
If Yes, state date of divorce (Nisi or Absolute)
First forename
To find out current benefit and contribution
rates and earnings limits, see leaflet GL23
Social Security benefit rates.
2
If you are a woman who may be affected by this, or
if you are thinking about changing to full liability,
you will find this leaflet particularly helpful.
Surname
This means that some women will have to pay
National Insurance contributions beyond age 60.
1
State Pension age is currently 60 for women
and 65 for men. However, as a result of
changes introduced by the 1995 Pensions Act
(The Pensions (Northern Ireland) Order 1995),
there will be an equal State Pension age of 65 for
men and women from 2020. More information is
given in the Glossary of Terms on pages 37-38.
Personal details
From 5 October 1989, there were further
changes affecting women who were married
or widowed before 6 April 1977 and who had
chosen reduced liability.
Married woman’s application for a certificate of election of reduced
liability or to change to full liability
Married women and widows used to be able
to choose reduced liability but from 6 April 1977
the rules changed and the right to choose
reduced liability was withdrawn. Those women
who were married or widowed before 6 April
1977, who had already chosen reduced liability,
were allowed to continue.
Please answer all the questions.
This leaflet is for married women. It explains
what National Insurance contributions married
women pay and what benefits can be claimed as
a result of keeping reduced liability or changing
to full liability.
Please fill in this form using CAPITAL LETTERS if you are a married
woman and you:
• want to change from reduced liability to full liability, or
• need a certificate of election form CA 4139 as evidence of
your entitlement to pay reduced rate contributions.
INTRODUCTION
Postcode
Page 2 (1,1)
Postcode
9:02 am
Name and address of employer(s)
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10 If you are working, or about to start work, give the
name(s) from whom you earn a wage of at least the
Lower Earnings Limit. See leaflet CA 01 National
Insurance for employees.
CA13 Cover and Form
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Contents
Page
Your National Insurance number
4
National Insurance contributions
6
Class 1
6
Class 1A
11
Class 1B
11
Class 2 and 4
12
Class 3
14
Obtaining credits
15
Living abroad
17
Caring for someone
18
Home Responsibilities Protection
18
Working after State Pension age
20
Women with reduced liability
21
What is reduced liability?
21
Reduced liability and benefits
21
Keeping Reduced Liability
22
When does my right to reduced
liability end?
22
I’m entitled to reduced liability and
have just left my job. What should I do?
23
I’m entitled to reduced liability and
have just started a new job. What should
I do?
23
What must I do if I lose my right to reduced
liability because my marriage ends
in divorce or is annulled?
24
What must I do if I become widowed?
25
How much will it cost to change from
reduced liability to full liability?
26
What will it cost me if my weekly earnings
as an employee are below the Earnings
Threshold?
27
What benefits might I get if I choose
full liability?
28
Will I be entitled to any additional
State Pension?
28
How do I know if it is worth me changing
to full liability?
29
From what date can I change to
full liability?
32
What do I need to do if I want to cancel
my right to reduced liability?
33
If you are widowed and remarry
34
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Payment of benefits
34
Obtaining a State Pension forecast
34
For more information and advice
35
Customers with alternative requirements
36
If you are unhappy with our service
36
Data Protection
36
Glossary of terms
37
Married woman’s application for a certificate of
election of reduced liability or to change to full
liability (Form CF 9)
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Most people who work have to pay National
Insurance contributions. There are six classes of
contributions, and in the course of your working
life you may change from one category of
employment to another, which may mean having
to change the class of contributions you are liable
to pay, or you may have to pay more than one
class of contribution at the same time. Some
contributions count towards certain benefits.
Sometimes, your right to them can be protected
even if you are not liable to pay contributions.
It is important you know where you fit in and
what class of contribution you have to pay:
• Class 1 paid by people who work as
employed earners and their employers
• Class 1A paid only by employers who provide
certain employees with benefits in kind for
private use for example, company cars
• Class 1B paid only by employers who enter
into a PAYE Settlement Agreement with the
Inland Revenue for tax purposes
• Class 2 paid by people who are self-employed
• Class 3 paid by people who:
- have not paid or been credited with enough
contributions in a tax year to make it a
qualifying year for State Pension and
bereavement benefit purposes, and
- wish to make that year a qualifying one
• Class 4 paid by those whose profits and gains
are chargeable to income tax under Case I or
II of Schedule D. They are normally paid by
self-employed people in addition to Class 2
contributions. Class 4 contributions do not
count towards benefits.
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Your National Insurance number
Your National Insurance number is personal to
you. It is your account number for all dealings with
the Inland Revenue, Department for Work and
Pensions (DWP) and in Northern Ireland the
Department for Social Development (formerly
Department of Health and Social Services). It is
where we record all your National Insurance
contributions and credits and looks something like
this: AB123456C. Please note that this National
Insurance number is just an example and should not
be used as your own number.
If you work for an employer, tell your employer
your National Insurance number as soon as you
start work so that all the contributions paid by, or
treated as being paid by you can be recorded on
your National Insurance account. If your employer
does not have the right National Insurance
number for you this can affect your contribution
record and delay payment of benefit.
If you are self-employed you will need your
National Insurance number when you fill in your
notification of self-employment.
You should also quote your National Insurance
number on any letter or form you send to any
Inland Revenue office, DWP office or, in Northern
Ireland, the Department for Social Development
office.
To help you remember your National Insurance
number we can give you a plastic National
Insurance number card. This card is usually issued
automatically just before a person’s 16th birthday
or after they apply to be registered for National
Insurance. The card is not proof of identity and
must not be used by anyone else.
If you do not know, or have lost your National
Insurance number, there are several ways to find it.
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For example: P60 end of year statement of tax
and National Insurance, wages slips and official
correspondence. If you are still unable to locate
your number you should contact your nearest
Inland Revenue (National Insurance
Contributions) office, DWP office or, in Northern
Ireland, the Department for Social Development.
If you do not have a National Insurance number,
you should contact your nearest DWP office or
Department for Social Development office in
Northern Ireland and ask for an appointment to
be interviewed for a National Insurance number.
Even if you are working part-time or earning a
low wage, perhaps too low to pay National
Insurance contributions, you must still apply for a
National Insurance number. The law requires you
to do this.
At the interview you will have to be able to prove
your identity so, when your interview date is
arranged, you will be advised what information or
evidence you will need to take with you. If you do
not have any documents to support your identity,
you must still go for an interview. The
interviewing officer may be able to establish your
identity from information you provide at the
interview. You can find out more about the types
of documents you should provide to help
establish your identity in leaflet GL 25 How to
prove your identity for Social Security. Further
details are also in leaflet GL31 Applying for a
National Insurance number. Both leaflets are
available from any DWP office.
If you change your address, forename(s),
surname or title, let your nearest Inland Revenue
(National Insurance Contributions) office, or DWP
office, or in Northern Ireland, the Department for
Social Development know as soon as possible.
If your National Insurance account is not kept up
to date, there may be a delay when you claim
any benefit.
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National Insurance contributions
There are six classes of National Insurance
contributions:
Class 1
You must pay Class 1 contributions if:
• you work as an employed earner (employee)
in Great Britain or Northern Ireland. For more
details see leaflet IR 56 Employed or
self-employed), and
• you are 16 or over and under State Pension
age (currently 60 for women, 65 for men), and
• your earnings exceed a prescribed minimum
level known as the Earnings Threshold (ET).
Employed earners include persons employed
under a contract of service, office holders, (for
example company directors) whose income is
chargable to income tax as employment income.
For more details see leaflet CA 44 National
Insurance for company directors.
Persons who may be treated as employed earners
by regulations include:
• office cleaners
• those employed through an agency. For more
details see leaflet CA 25 National Insurance for
agencies and people finding work through agencies
• those employed by their husband or wife for
the purpose of his or her employment
• lecturers, teachers or instructors. For more
details see leaflet CA 26 National Insurance
for examiners, lecturers, teachers and
instructors
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• ministers of religion, where remuneration
consists wholly or mainly of stipend or salary.
Special conditions apply to some people, for
example if you are
• a mariner. For more details see leaflet
- CA 23 National Insurance contributions for
Mariners, or
- CA24 National Insurance contributions for
masters and employers of mariners.
• employed abroad. For more details see leaflet
NI 38 Social Security abroad.
How much to pay
Class 1 contributions are made up of two parts
• primary contributions paid by employees
• secondary contributions paid by employers.
You and your employer have to pay Class 1
contributions in each job in which your earnings
exceed the ET.
Primary Class 1 contributions are also made up of
two parts
• the main primary percentage - paid on
earnings between the ET and the Upper
Earnings Limit (UEL). For the 2003-2004 tax
year, the main primary percentage is 11%
• the additional primary percentage - paid on
earnings which exceed the UEL. For the
2003-2004 tax year, the additional primary
percentage is 1%.
Full details of current earnings limits and National
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Insurance contribution rates are in leaflet GL 23
Social Security benefit rates.
If you earn at, or below the ET neither you nor
your employer will pay Class 1 contributions.
If you earn at, or above the Lower Earnings Limit
(LEL) but at, or below the ET neither you nor your
employer will pay Class 1 contributions. If you
would normally pay full rate contributions on
earnings above the ET you will be treated as
having paid contributions on earnings between
the LEL and the ET to protect your right to claim
contributory benefits.
If you earn above the ET you will pay Class 1
contributions at:
• the main primary percentage of 11% on all of
your earnings above the ET up to and including
the UEL. (This reduces to 9.4% if you are in
contracted-out employment or 4.85% if you
are entitled to pay married women’s reduced
rate National Insurance, see pages 9 and 10 for
more information.)
• the additional percentage rate of 1% on all
earnings above the UEL.
Your employer will also pay Class 1 contributions
on all of your earnings above the ET.
You will be in contracted-out employment if you
are a member of an occupational pension scheme
(company pension) which is contracted-out of
the additional State Pension.
If you have an Appropriate Personal Pension
arrangement you will pay contributions at the full
not contracted-out rate. Appropriate Personal
Pension Schemes are schemes you can join in
place of
• the additional State Pension, or
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• your employer’s contracted-out pension
scheme.
For more information about Appropriate Personal
Pensions and National Insurance contributions
see leaflet CA17 Employee’s guide to minimum
contributions.
Reduced Rate National Insurance
contributions
Some married women and widows are entitled to
pay Class 1 contributions at a reduced rate. More
information about who can pay married women's
reduced rate National Insurance and what this
means is given on page 21.
If you have a valid reduced rate election and your
earnings exceed the ET you will pay primary
Class 1 contributions at the
• main primary percentage rate of 4.85% on
earnings between the ET and the UEL, and
• additional primary percentage rate of 1% on all
earnings above the UEL.
If you earn at, or above the LEL but at, or below
the ET, you will not pay Class 1 contributions but
you will be treated as having paid contributions
at the reduced rate on these earnings. This will
protect your continuing entitlement to pay
reduced rate contributions.
If you pay Class 1 contributions in more than one
employment, there is an annual maximum
amount of contributions above which you are not
required to pay. You may avoid paying too much,
or reduce your overpayment if you defer payment
of contributions for some of your employments.
For more information see leaflets:
• CA 01 National Insurance contributions for
employees, and
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• CA 72 National Insurance contributions
deferring payment.
Married women with full liability who are paying
standard rate Class 1 contributions can claim the
following benefits:
• Jobseeker’s Allowance
• Incapacity Benefit
• basic State Pension
• additional State Pension.
Married women who are widowed can claim
bereavement benefit on their spouse’s
contributions.
You can usually get basic State Pension on your
own or your spouse’s contributions. You cannot
get two State Pensions but will usually receive
whichever is higher.
Your entitlement to Statutory Sick Pay (SSP),
Statutory Adoption Pay (SAP), Statutory Paternity
Pay (SPP), Statutory Maternity Pay (SMP) and
Maternity Allowance does not depend on your
payment of Class 1 contributions. For SSP, SMP
and SAP your average earnings must be at, or
above the LEL.
To get Maternity Allowance your earnings must
average at least £30 a week. Women who have
paid Class 2 contributions are treated as earning
enough to get standard rate Maternity
Allowance. Women who hold a Small Earnings
Exception Certificate are treated as earning £30
a week.
If you have reduced liability and are paying
reduced rate Class 1 contributions see
pages 21-33.
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Class 1A
If you are an employee or a director, your employer
may be liable to pay Class 1A contributions on:
• taxable benefits in kind provided to you by
reason of your employment which are available
for private use for example, company cars or
private medical cover arranged by your employer
• taxable benefits in kind made available for
the private use of a member of your family or
household.
Class 1A contributions are paid by employers, and
not by employees and directors personally. They
do not give any National Insurance benefit rights.
Class 1B
Your employer may enter into a PAYE Settlement
Agreement (PSA) with the Inland Revenue, to
allow your employer to account for tax on certain
expense payments and benefits in a lump sum
after the end of the tax year. If your employer
does enter into such an agreement, your
employer will be liable to pay Class 1B
contributions on items within the PSA which
would normally give rise to a Class 1/Class 1A
National Insurance contribution liability and the
total tax paid on the PSA. Class 1B contributions
are paid only by the employer, and not by
employees and directors personally. They do
not give any social security benefit rights.
However if you fail to qualify for SSP, SMP or SAP
because your average earnings in the relevant
period are below the LEL, ask your employer to
include any payment included in the PSA which
would otherwise have been included in your
earnings for Class 1 National Insurance
contributions. The employer will then have to
recalculate your gross earnings for SSP, SMP or
SAP, taking those payments into account.
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Class 2 and 4
You must pay Class 2 contributions if you are
normally self-employed, unless you have
• reduced liability, or
• applied for and been granted ‘Small Earnings
Exception’ because your earnings from
self-employment are expected to be low.
If you have reduced liability, you pay no Class 2
contributions at all but you may need to pay
Class 4 contributions, see below.
Class 2 contributions are paid at flat rate - that is
you pay the same amount however much you
earn for every week of self-employment,
including holiday periods. However, you will also
have to pay Class 4 contributions if your profits
for the year are over a certain amount.
Class 2 contributions do not count for
Jobseeker’s Allowance - Class 4 contributions
do not count for any benefits.
Class 2 contributions are collected either by
quarterly bill or Direct Debit. Class 4 contributions
are assessed and collected along with your
income tax.
If you work for an employer as well as being
self-employed, you may be liable for Class 1
contributions and Class 2 contributions and, if
appropriate, Class 4 contributions as well. Under
certain circumstances, however, you may be able
to defer payment of some of your contributions.
For more information see leaflets:
• CA 01 National Insurance contributions for
employees
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• CA 02 National Insurance contributions for
self-employed people with small earnings
• CA 04 Direct Debit – the easier way to pay
• CA 72 National Insurance contributions
deferring payment
• P/SE/1 Thinking of working for yourself?
• CWL 2 National Insurance contributions for
self-employed people. Class 2 and Class 4.
Married women paying Class 2 contributions
can claim the following benefits:
• Maternity Allowance
• Incapacity Benefit
• basic State Pension.
Married women who hold a Small Earnings
Exception Certificate may qualify for a reduced
rate of Maternity Allowance and earnings from
employment, if any, can help increase the rate
payable.
Married women who are widowed can claim
bereavement benefits on their spouse’s
contributions.
You can usually get basic State Pension on your
own or your spouse’s National Insurance
contributions. You cannot get two pensions, but
will usually receive whichever is higher.
If you have reduced liability as a self-employed
person, see pages 21 to 33 for further
information.
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Class 3
You may choose to pay Class 3 contributions
voluntarily to help you qualify for basic State
Pension if
• you are not working, or
• you are not liable for Class 1 and/or Class 2
contributions as an employed or self-employed
person, or
• you have been excepted from Class 2
contributions, or
• your contribution record for a particular year
is not good enough for that year to count
towards a State Pension.
You cannot pay Class 3 contributions for any tax
year when you had reduced liability for the whole
year. See page 21 for further information.
You may not need to pay Class 3 contributions if
you have Home Responsibilities Protection. See
page 18 for further information.
You pay Class 3 contributions at a flat rate and
payment can be made by quarterly bills or
Direct Debit.
For more details see leaflets
• CA 08 National Insurance Voluntary
contributions, and
• CA 04 Class 2 and Class 3 National Insurance
contributions Direct Debit - the easier way
to pay.
Married women who are widowed can claim
bereavement benefits on their spouse’s
contributions.
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You can usually get basic State Pension on
your own or your spouse’s contributions. You
cannot get two State Pensions but will usually
receive whichever is the higher.
Paying contributions voluntarily when you
have been granted small earnings
exception
If you have applied for and been granted small
earnings exception from Class 2 liability it is
important that you consider paying contributions
to protect your rights to a basic State Pension.
Paying Class 3 contributions will help you to
maintain your contribution record for the basic
State Pension only, although you may be able to
get certain bereavement benefits based on your
late spouse’s contributions.
However, paying Class 2 contributions will
provide you with a range of benefits in addition
to the basic State Pension. For example Class 2
contributions help you get Incapacity Benefit if
you are sick and Maternity Allowance before and
after childbirth. It may therefore be to your
advantage to pay Class 2 contributions, rather
than apply for the small earnings exception, or if
you do apply for the small earnings exception to
pay Class 2 contributions voluntarily. The weekly
Class 2 contribution rate for 2003-2004 is £2.00.
The weekly Class 3 contribution rate for
2003-2004 is £6.95.
Obtaining credits
You may be able to get credits instead of having
to pay contributions if you are:
• unemployed or sick for full weeks (a week for
these purposes means Sunday to Saturday).
You will normally have to attend an interview
every two weeks at your nearest Jobcentre or
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Jobcentre Plus offfice (Social Security office in
Northern Ireland), or send in sick notes (also
known as medical certificates) to your nearest
Jobcentre or Jobcentre Plus office to get credits.
In Northern Ireland, send in sick notes to
Incapacity Benefits Branch, Castle Court,
Royal Avenue, Belfast, BT1 1SB. You may still
be able to get a credit for being unemployed if
you work part-time for less than 16 hours per
week but you may also still be liable to pay
contributions for the same period depending
on your level of earnings
• entitled to Maternity Allowance, Carer’s
Allowance or Unemployability Supplement
• entitled to receive SSP, SMP, or from April 2003
SAP
• taking a course of approved training. For more
details see leaflet CA 12 Training for further
employment and your National Insurance record
• receiving Working Tax Credit
From April 2003 Working Tax Credit (WTC) has
replaced Working Families’ Tax Credit and
Disabled Person’s Tax Credit. If you are
receiving WTC and your earnings are below the
LEL for liability to National Insurance
contributions (£77 a week in the tax year
2003-2004), you may be awarded National
Insurance credits to help safeguard your
entitlement to certain social security benefits
such as the basic State Pension. For more
detailed advice call the Inland Revenue Enquiry
Centre, the Tax Credits Helpline
0845 300 3900, textphone 0845 300 3909. In
Northern Ireland ring 0845 603 2000,
textphone 0845 607 6078. Or contact your
nearest Jobcentre, Jobcente Plus or Social
Security office. You can also log on to our
website at
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www.inlandrevenue.gov.uk/taxcredits
• required to attend jury service and do not
have earnings at, or exceeding, the LEL from
employed earner’s employment or are selfemployed
• a man aged 60 or over who is not liable to pay
contributions and you have not been abroad
for more than 182 days in any tax year after age
60
• receiving compensatory payment, following
dismissal from employment such as a payment
in lieu of notice or a payment in lieu of
remuneration
• were wrongly imprisoned and your sentence
was quashed by the Court of Appeal.
Credits count as contributions at the weekly LEL.
They count towards basic but not additional
earnings related benefits.
They may also count towards Incapacity Benefit
or contributions based Jobseekers Allowance.
For most benefits it is a condition that a certain
amount of contributions must actually have been
paid as well.
If you have chosen reduced liability, you cannot
get credits see page 21.
Living abroad
If you are going to live abroad, or you have
arrived to live here from another country, you
should notify your nearest Inland Revenue
(National Insurance Contributions) office. There
are special arrangements with member states of
the (European Community (EC) and European
Economic Area (EEA)), and reciprocal agreements
between the United Kingdom and certain other
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countries, which may affect your contribution
and benefits position. Tell your nearest Inland
Revenue (National Insurance Contributions)
office the country in which you intend to live,
or have just arrived from and they will contact
either the Inland Revenue National Insurance
Contributions Office, Centre for Non Residents or
the DWP office for specialist advice about your
own particular situation. For more details see
leaflet NI38 Social Security abroad.
Caring for someone
Home Responsibilities Protection
This is a special arrangement which helps to
protect your basic State Pension or your spouse’s
right to bereavement benefits. Home
Responsibilities Protection is given for complete
tax years provided the qualifying conditions are
satisfied and works by reducing the number of
qualifying years needed for a basic State Pension.
From 6 April 2002 Home Responsibilities
Protection may qualify you for additional pension
through the State Second Pension. For more
information see leaflet NP46 A Guide to State
Pensions.
For a full Basic Pension however, Home
Responsibilities Protection cannot reduce the
number of qualifying years below 20. From April
2020, when pensionable age for men and
women is equalised at 65, Home Responsibilities
Protection cannot reduce the number of
qualifying years below 22.
If you have less than 20 qualifying years (22 from
April 2020), you may get a reduced pension.
You may be entitled to receive Home
Responsibilities Protection if
• you have been awarded Child Benefit as the
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main payee for a child under 16, or
• you have been caring for someone who
receives Attendance Allowance, Constant
Attendance Allowance or the highest or
middle rate care component of Disability
Living Allowance
• you were receiving Income Support and not
required to register for work because you look
after a sick or disabled person, and
• you do no paid work, or
• you work but your earnings are not enough to
make the tax year count for State Pension.
If you are entitled to Carer’s Allowance for looking
after a sick or disabled person, you get a National
Insurance credit for each week you receive it and
may not need Home Responsibilities Protection.
If you get Carer’s Allowance for a full tax year, you
will qualify for a years worth of additional State
Pension which you will receive when you reach
State Pension age. Payment of this will begin
when you claim your State Pension.
Married women and widows who have reduced
liability cannot get Home Responsibilities
Protection or credits for Carer’s Allowance.
A qualifying year of contributions or credits may
sometimes give a higher rate of basic State
Pension or bereavement benefits than a year of
Home Responsibilities Protection.
For more information on this and the qualifying
conditions for Home Responsibilities Protection
see leaflet CF 411 How to protect your State
Retirement Pension if you are looking after someone.
You can get copies of this from your nearest
Inland Revenue National Insurance Contributions
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Office or DWP office or, in Northern Ireland, the
Department for Social Development or you can
write to
Inland Revenue
National Insurance Contributions Office
Caseworker DM Team
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
A new DWP leaflet M9 State Pension for Carers and
Parents – Your guide is also now available. This
leaflet explains how certain carers and parents
can build up State Second Pension through
Home Responsibilities Protection if they fulfil
specified criteria for a complete tax year.
Working after State Pension age
If you are over State Pension age you no longer
pay contributions. But if you are still working, you
need to get a Certificate of Age Exception
CA 4140 to give to your employer. The
certificate tells your employer that you no longer
have to pay contributions. But your employer will
still have to pay their contributions for you. If you
have more than one job you need to get a
certificate to give to each employer.
If you make a claim for State Pension shortly
before you reach State Pension age, you can ask
for a Certificate of Age Exception by ticking the
box on the claim form. Otherwise you can get a
certificate by writing to
Inland Revenue
National Insurance Contributions Office
Contributor Caseworker
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
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Women with reduced liability
What is reduced liability?
If you were married or widowed before
6 April 1977, you could choose:
• to pay a reduced rate of Class 1
contribution when an employee, and
• not to pay Class 2 contributions when selfemployed (although you may still have to pay
Class 4 contributions (see page 3).
But you had to make this choice before
12 May 1977. So you cannot now choose to have
reduced liability.
Reduced liability and benefits
Reduced rate Class 1 contributions do not count
towards entitlement to any of the following
contributory benefits:
•
•
•
•
•
•
Maternity Allowance
Jobseeker’s Allowance
Incapacity Benefit
State Pension
Second State Pension
Bereavement Benefits
But you may be entitled to:
• a State Pension of 60% of your husband’s
entitlement based on his contribution record.
But you cannot get this until:
- your husband reaches age 65 and claims his
State Pension, and
- you reach State Pension age
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• SSP, SMP, SAP, SPP and Maternity Allowance,
as these are based on the level of your earnings
If you have reduced liability you:
• are not entitled to National Insurance credits
(see page 15) when, for instance, you are:
- unemployed and sign on at the Jobcentre, or
- incapable of work because of sickness or
disability
• will not qualify for Home Responsibilities
Protection (see page 18)
• cannot pay Class 3 contributions (see page 3)
Keeping Reduced Liability
When does my right to reduced liability end?
Your right to reduced liability will end:
• if you divorce
• if your marriage is annulled
• if, since 6 April 1978, there are two
consecutive tax years during which you:
- have not paid, or treated as having paid,
Class 1 contributions, or
- have not been self-employed
• at the end of the tax year in which your
widow’s bereavement benefit ends
• if you choose to cancel it (see page 26)
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I’m entitled to reduced liability and have just left
my job. What should I do?
When you left, your former employer should have
given you back your certificate of election. They
should also have entered on the certificate details
of the period during which you paid reduced rate
Class 1 contributions.
If your former employer did not return the
certificate to you, you should ask them for it.
Make sure that they have given the details
mentioned above. Once you have the certificate,
you should keep it in a safe place.
I’m entitled to reduced liability and have just
started a new job. What should I do?
By law, your employer may only deduct any
reduced rate Class 1 contributions from your
earnings if he holds a valid certificate of election
(form CA4139). If you
• do not hold a valid certificate, or
• need an extra one (because you are starting
two new jobs, for instance), or
• the certificate you hold is no longer valid
complete form CF9 at the back of this leaflet and
send it, together with any out-of-date certificates,
to
Inland Revenue
National Insurance Contributions Office
Contributor Caseworker
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
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What must I do if I lose my right to reduced
liability because my marriage ends in divorce
or is annulled?
Working for an employer
If you are working for an employer at the time of
your divorce or annulment, you must:
• tell your employer you are no longer entitled to
reduced liability from the date of your decree
absolute (in Scotland, date of decree) or
annulment,
• ask your employer for your certificate of
election (form CA4139, CF383 or CF380A),
• complete the relevant section on the certificate,
and send the certificate to
Inland Revenue
National Insurance Contributions Office
Contributor Caseworker
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
If you are self-employed
If you are self-employed, you become liable to
pay Class 2 contributions from the date of your
decree absolute (in Scotland, date of decree) or
annulment. You must:
• complete the relevant section on your
certificate of election (form CA4139, CF383 or
CF380A)
• tell us about your self-employment in one of
the following ways:
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- call the Helpline for the Newly Self- Employed
on 08459 154515. Open 8 am to 8 pm
seven days a week. Calls will be charged at
local rate. Please note your calls may be
monitored or recorded to improve the
quality of our service. If you do not want
your call to be recorded, please tell the
operator. These procedures comply with the
OFTEL regulations.
- fill in form CWF1 Becoming self-employed
and registering for Class 2 National
Insurance contributions, which can be found
within leaflet P/SE/1 Thinking of working for
yourself? Either return the form, and any
certificate of election, by post to the address
shown on page 24.
• take the completed form(s) to your nearest
Inland Revenue office.
You must tell the Inland Revenue within 3 months
of becoming liable to pay Class 2 contributions,
otherwise you may incur a £100 penalty. If you
do not register and are not paying tax, you will be
breaking the law and could be liable to further
penalties.
For further details about your National Insurance
contributions position as a divorced woman, see
leaflet CA10 National Insurance contributions for
divorcees.
What must I do if I become widowed?
You do not lose automatically your right to
reduced liability when you become widowed. In
certain circumstances you can keep your right for
a certain period after the date of your
widowhood. For more information, see leaflet
CA09 National Insurance contributions for widows
and widowers.
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Cancelling reduced liability
So long as you have not lost your right to reduced
liability for one of the reasons on page 22, you
can cancel that right at anytime. But once you
have given up the right to reduced liability, you
will not be able to change back unless you tell the
Inland Revenue, in writing, before the date from
which you wish to cancel reduced liability.
How much will it cost to change from reduced
liability to full liability?
Working for an employer
The rate of full-rate Class 1 contributions is higher
than the reduced rate. So you will pay more by
choosing full liability.
Page 9 outlines the amount you will pay in the
2003-2004 tax year if you have reduced liability.
But if you choose instead to pay full-rate Class 1
contributions, you will pay
• contributions at 11% on all your earnings
above the ET (£89 a week) up to and including
the UEL (£595 a week). If you are in contractedout employment, you will pay 9.4% instead of
11%.
• contributions at 1% on all your earnings above
the UEL
For instance, if your gross earnings in the
2003-2004 tax year are £100 a week, the amount
of NIC’s payable each week would be as follows
full-rate
£100 - £89 = £11 x 11%
= £1.21
reduced rate £100 - £89 = £11 x 4.85%
= £0.53
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If you are self-employed
If you are self-employed, you will become liable
to pay Class 2 contributions from the week in
which you cancel your reduced liability. For the
2003-2004 tax year, a Class 2 contribution is £2 a
week. Your liability for any Class 4 contributions
(see page 3) remains unaffected by your
changing to full liability.
What will it cost me if my weekly earnings as an
employee are below the Earnings Threshold?
If your weekly earnings as an employee are
below the LEL (£77 a week for 2003-2004) you
will not pay any Class 1 contributions – either at
the reduced rate or full rate.
If your weekly earnings are
• at, or above, the LEL,
• but at, or below, the ET (£89 a week)
you will not pay Class 1 contributions on those
earnings. But you will be treated as having paid
contributions on such earnings.
If you have reduced liability, the contributions
you are treated as having paid will be at the
reduced rate. Such contributions will
• not build up entitlement to contributory
benefits and State Pension, but
• help you protect your continuing entitlement
to reduced liability
But if you cancel your right to reduced liability,
the contributions are treated as having been paid
at the full rate. These contributions will help you
to build up entitlement to contributory benefits
and State Pension.
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What benefits might I get if I choose full liability?
If you cancel your right to reduced liability, you
might
• qualify for contributory benefits such as
Incapacity Benefit and Jobseeker’s Allowance
• be entitled to, in your own right, a basic State
Pension, or increased pension, of State Second
Pension when you reach State Pension age
But you have to pay a certain amount of
contributions.
Will I be entitled to any additional State Pension?
If you have reduced liability, you will not have
built up any entitlement to additional State
Pension. This was formerly known as the State
Earnings Related Pension Scheme. But it was
reformed from April 2002 and is now known as
State Second Pension.
The State Second Pension gives employees
earnings up to £24,600 (in 2002-2003 terms) a
more generous additional State Pension than the
State Earnings Related Pension Scheme would
have done. Most help will go to those with low
and moderate earnings; that is, earnings from the
annual LEL of £3,900 up to £10,800. For the first
time it allows carers and disabled people to access
a second-tier pension.
Any State Earnings Related Pension Scheme
entitlement that has been built up before April
2002 will
• be protected, and
• paid at State Pension age together with any
State Second Pension entitlement.
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How do I know if it is worth me changing to
full liability?
There are a number of things you should consider
in deciding whether to change to full liability. If
you are
• living in the United Kingdom, and
• more than four months and four days away
from State Pension age,
the first thing you should do is to get a State
Pension forecast. You can get one of these so long
as you
• are living in the United Kingdom, and
• are more than four months and four days away
from State Pension age.
To get a forecast, complete form BR19 State
Pension forecast application form. You can get this
• from a DWP office
• from an Inland Revenue (National Insurance
Contributions) office
• by phoning the Retirement Pension Forecasting
Team on 0845 3000 168 (textphone
0845 3000 169). Lines are open from 8.00am
to 8.00pm Monday to Friday
• on the DWP website at
www.thepensionservice.gov.uk/atoz/
atozdetailed/rpforecast.asp, where you can
complete and submit form BR19 online.
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Unless you are completing the form online,
complete the BR19 and send it to
The Pension Service
RPFT
Tyneview Park
Whitley Road
Newcastle upon Tyne
NE98 1BA
The forecast will tell you, in today’s money values,
the amount of State Pension you are entitled to
based on the information held by the Inland
Revenue. It will also tell you
• the number of qualifying years you may be able
to obtain if you were to change to full liability
before you reach State Pension age, and
• the amount of State Pension you might receive
as a result of changing to full liability.
Once you have received your pension forecast,
you should consider the following points:
• will you be able to earn a worthwhile pension in
your own right if you choose full liability?
To get any basic State Pension you must have
- one qualifying year since 6 April 1975 which
is derived from the actual payment of
Class 1, 2 or 3 contributions, or from Class 1
contributions treated as paid, or
- paid 50 flat-rate contributions before 6 April
1975, and
- around 10 or 11 qualifying years to get the
minimum basic State Pension of 25%. To
get the full-rate basic State Pension, you
must have qualifying years for about 90% of
the years in your working life.
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• will you want to claim, and will you be entitled
to receive, Incapacity Benefit or contributionbased Jobseeker’s Allowance?
• will you benefit from National Insurance
credits?
• will you benefit from Home Responsibilities
Protection (see page 18)
• are you prepared to pay more in contributions
(see pages 26 and 27)
• the age of your husband. For instance, you will
be entitled to a reduced rate State Pension of
60% of your husband’s entitlement based on
his contributions. But you cannot get this until.
- your husband reaches age 65 and claims his
State Pension, and
- you reach State Pension age
the number of years, if any, for which you have
already paid full-rate Class 1 contributions or
Class 2 contributions
• the number of years available to build up
entitlement to contributory benefits in your
own right. Bear in mind that, from 2020, the
State Pension age for women will be 65 (the
same as for men). Women’s State Pension age
will start to change gradually from 2010.
• If you were born before 6 April 1950, you will
still be able to claim any State Pension at age
60. If you were born on or after 6 April 1955,
you will not be able to claim any State Pension
until you are 65.
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From what date can I change to full liability?
You can start to pay
• full-rate Class 1 contributions, or
• Class 2 contributions
from either the beginning of the week
• following the one in which form CF9 is
received by the Inland Revenue, or
• any later week.
If
• you make the change towards the end of a tax
year, and
• you do not pay, are not treated as paying, or
are not credited with, enough contributions to
make that year count towards your State
Pension,
you may, if you wish, pay Class 3 contributions to
make up the shortfall. But you will not be able to
pay Class 3 contributions for any tax year during
the whole of which you have reduced liability.
For example, a woman has had reduced liability
since April 1975. After getting a pension forecast
and fully considering the matter, she decides, in
December 2002, to change to full liability from
6 January 2003. She completes form CF9 and
sends it and her certificate of election to the
National Insurance Contributions Office,
Newcastle.
She does not pay enough full-rate Class 1
contributions between 6 January 2003 and
5 April 2003 to make the year count for her State
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Pension. But she can, if she wishes, pay Class 3
contributions to make up the shortfall so that the
2002-2003 counts for her State Pension.
But she cannot pay Class 3 contributions for any
tax year before the 2002-2003 tax year. This is
because she had reduced liability for the whole of
each tax year before she chose to change to full
liability from 6 January 2003.
For more information about Class 3
contributions, see leaflet CA08 Voluntary National
Insurance contributions.
What do I need to do if I want to cancel my right
to reduced liability?
If you decide to cancel your right to reduced
liability, you must
• complete form CF9, which is at the back of this
leaflet
• send it, together with your certificate of
election (form CA4139, CF383 or CF380A,
which you or your employer should hold) to
Inland Revenue
National Insurance Contributions Office
Contributor Caseworker
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
If you are self-employed, or about to become selfemployed, you must also inform the National
Insurance Contributions Office. For more
information about what you must do,
see page 24.
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If you are widowed and remarry
When you remarry, you must write to your
nearest Inland Revenue (National Insurance
Contributions) office - giving your National
Insurance number, previous name, date of
marriage and latest address. Send your new
marriage certificate and your bereavement
benefit order book if you have one.
If you have reduced liability and want to continue
with it, also send your certificate of election
(CA 4139, CF 383 or CF 380A). Your employer
should have it if you are working. A new
certificate will be issued in your new name. You
must hand it to your employer if you are working.
If you have reduced liability and want to change
to full liability, please refer to pages 26-32.
Payment of benefits
Social security benefits and State Pensions are
either
• contributory benefits based on your National
Insurance contributions record. Certain
benefits may be based on your spouse’s
record instead of yours in certain
circumstances, or
• non contributory benefits which include low
income benefits. You can get these benefits
even if you have not paid contributions as long
as you meet the other qualifying conditions for
the benefit.
For all the benefits described in this guide it
should be noted that payments will depend on
the amount and class of contributions you or your
spouse (where appropriate) have paid, or the
credits you have received.
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You cannot normally get more than one benefit
at the same time to cover the same need. This
applies whether the benefit can be paid on your
own or on your spouse’s contributions. If you
qualify for two benefits, you will normally be paid
the higher.
Obtaining a State Pension forecast
You can ask for a State Pension forecast at any
time up to four months before you reach State
Pension age. The forecast will explain:
• the weekly amount you can expect to get when
you reach State Pension age and claim your
State Pension
• how your spouse’s contribution record may
improve your State Pension position
• if you pay reduced rate contributions, whether
changing to standard rate contributions would
help you to quality for a higher rate of basic
State Pension.
You can get a State Pension forecast application
form BR 19 from your nearest DWP office. Or by
calling the Retirement Pension Forecasting Team
on 0845 3000 168. Textphone 0845 3000 169.
Calls will be charged at local rates. Lines are
open from 9am to 5pm Monday to Friday.
For more information and advice
Contact your nearest DWP office for more
information about benefits and Inland Revenue
(National Insurance Contributions) office about
National Insurance contributions. You can get
copies of this and other Inland Revenue leaflets
from your nearest Inland Revenue (National
Insurance Contributions) office.
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For more information about State Pensions, see
leaflet PM2 State Pensions - Your guide. You can
get copies of this guide by calling
08457 313 233. Calls will be charged at local
rates. Lines are open 24 hours.
Textphone 08456 040 210.
The guide is also available on the internet at
www.pensionguide.gov.uk
Customers with alternative requirements
We will do everything possible to make our
services available to everyone, including leaflets
in Braille, audio, large print and Welsh. For details
of any of these services or if you have any other
specific requirements please let us know.
If you are unhappy with our service
If you are unhappy with any aspect of the service
you have received from the Inland Revenue
(National Insurance Contributions) office, you
should complain to the Contributions Manager
at the office you have been dealing with.
Data Protection
The Inland Revenue is a Data Controller under the
Data Protection Act. We hold information for the
purposes specified in our notification made to the
Data Protection Commissioner, and may use this
information for any of them.
We may get information about you from others,
or we may give information to them. If we do it
will only be as the law permits, to check accuracy
of information, prevent or detect crime, protect
public funds.
We may check information we receive about you
with what is already in our records. This can
include information provided by you as well as by
others such as other government departments
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and agencies and overseas tax authorities. We
will not give information about you to anyone
outside the Inland Revenue unless the law permits
us to do so.
Glossary of terms
Additional primary percentage The type of
Class 1 primary contributions an employee has
to pay on earnings above the UEL.
Additional State Pension The additional State
Pension was called the State Earnings Related
Pension Scheme. This was based on your
record of National Insurance contributions and
your level of earnings as an employee.
From 6 April 2002 State Earnings Related
Pension Scheme was reformed to provide a
more generous additional State Pension for low
and moderate earners, and certain carers and
people with long-term illness or disability. This
is called the State Second Pension. Any State
Earnings Related Pension Scheme entitlement
that had already built up when State Second
Pension comes in will be protected, both for
those who have already retired and those who
have not yet reached State Pension age.
Appropriate Personal Pension A scheme you
can join instead of the additional State Pension
scheme or an employer’s contracted-out
scheme. You will pay contributions at the not
contracted-out rate. If you pay standard rate
not contracted-out contributions you can have
minimum contributions paid by the Inland
Revenue National Insurance Contributions
Office into an Appropriate Personal Pension
Scheme of your choice.
Contracted-out employment An employer who
has an occupational pension scheme may have
contracted-out the members of the scheme
from the additional State Pension scheme.
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If this is the case, both the employer and
employees who are contracted-out pay
lower rates of National Insurance contributions
in return for which the scheme will provide
a pension.
Earnings Thresholds (ET) When you work for an
employer and earn above a certain amount
called the ET you have to pay Class 1
contributions on all of your earnings. Your
employer also has to pay Class 1 contributions
on all of your earnings. The ET normally
changes each tax year. For the current earnings
limits, thresholds and rates of National
Insurance see leaflet GL23 Social Security benefit
rates.
Lower Earnings Limit (LEL) The level of
earnings at which people can start to build up
entitlement to basic contributory benefits. It
also sets the starting point for additional State
Pension scheme accounts and entitlement to
contracted-out pension scheme rebates
Main primary percentage The type of Class 1
primary contributions an employee has to pay
on earnings above the ET up to and including
the LEL.
Qualifying Year This is a tax year which
you have received (or are treated as having
received) qualifying earnings of at least
52 times the weekly LEL for that year. A
qualifying year counts for State Pension and
bereavement benefits.
Reduced Liability This applies to some married
women and widows who have the right to pay
reduced rate contributions when employed,
and no Class 2 contributions when
self-employed.
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Schedule D Section 18 of the Income and
Corporation Taxes Act 1988 (ICTA 1988)
This refers to taxation of profits or gains from
self-employment.
State Pension age At the moment, men can
get their State Pension at 65 and women at 60.
State Pension will be equalised at 65 for both
men and women from 6 April 2020. The
change from 60 to 65 for women will be
phased in over a ten year period from
2010 to 2020. This means that women born:
• on or before 5 April 1950 can get their State
Pension at 60
• between 6 April 1950 and 5 April 1955
will get their State Pension between age 60
and 65, and
• on or after 6 April 1955 will be able to get
their State Pension at 65.
Tax Year This starts on 6 April one year and ends
on 5 April in the following year.
Upper Earnings Limit (UEL) The maximum
amount of earnings on which employees have
to pay primary Class 1 contributions at the
main primary percentage.
39
CA13 Cover and Form
15/12/03
9:06 am
Page 1
National Insurance Contributions Series
CA 13
/
/
to
13 Were you self-employed in either of the last two tax years before the current one?
(tax years run from 6 April to the following 5 April)
What was the period of your self-employment?
National
Insurance
contributions
for women with
reduced elections
This leaflet gives general guidance only and should not be
treated as a complete and authoritative statement of the law.
Yes
/
/
No
Leaflet CA 13 from January 2004.
Prepared by Inland Revenue
National Insurance Contributions Office, Publications,
Newcastle upon Tyne.
Printed in the UK.
NSV Code: C2P 0162
Available on the Internet.
Our address is: www.inlandrevenue.gov.uk
Page 2
Personal details
1
Surname
If Yes, state date of divorce (Nisi or Absolute)
/
2
First forename
3
Other forenames
/
10 If you are working, or about to start work, give the
name(s) from whom you earn a wage of at least the
Lower Earnings Limit. See leaflet CA 01 National
Insurance for employees.
Name and address of employer(s)
4
Mr/Mrs/Miss/Ms/Other (please specify)
5
Address
Postcode
Postcode
Postcode
Daytime telephone number (including national dialling code)
5
National Insurance number
6
Date of birth
/
Date(s) of starting work
/
/
/
/
Work/staff number
/
11 Are you self-employed? Yes
7
Surname before marriage
What is your occupation?
8
Date of marriage
When did your self-employment start?
/
9
Yes
/
Have you ever been divorced?
No
/
No
/
12 When did you last pay National Insurance
contributions?
/
CF 9 (2003/2004)
9:08 am
Married woman’s application for a certificate of election of reduced
liability or to change to full liability
15/12/03
Please answer all the questions.
CA13 Cover and Form
Please fill in this form using CAPITAL LETTERS if you are a married
woman and you:
• want to change from reduced liability to full liability, or
• need a certificate of election form CA 4139 as evidence of
your entitlement to pay reduced rate contributions.
/
Vplease turn over
Leaflet CA 13 from January 2004.
Prepared by Inland Revenue
National Insurance Contributions Office, Publications,
Newcastle upon Tyne.
Printed in the UK.
NSV Code: C2P 0162
Available on the Internet.
Our address is: www.inlandrevenue.gov.uk
This leaflet gives general guidance only and should not be
treated as a complete and authoritative statement of the law.
13 Were you self-employed in either of the last two tax years before the current one?
(tax years run from 6 April to the following 5 April)
/
What was the period of your self-employment?
/
Yes
No
/
to
/
14 Please give the name(s) and address(es) of any employer(s) in the two tax years before the current one,
the period of the employment(s) and the rate of contributions you paid.
Name and address of employer(s)
Period of employment
/
/
/
/
/
/
/
/
Rate of contribution
Reduced
to
Postcode
Standard rate
Reduced
to
CA13 Cover and Form
15/12/03
9:02 am
Page 1 (1,1)
Postcode
Declaration
I declare that I am a married woman
and that the information on this form
is correct and complete.
I have read leaflet CA 13 (or have had it
explained to me).
Now sign the correct section opposite.
When you have filled in the form, send
this completed form to Inland Revenue
National Insurance Contributions Office,
Caseworker, Benton Park View,
Newcastle upon Tyne, NE98 1ZZ
together with:
• if you have signed Part A, your certificate
of election. If it is not available, please say
why not at item 3 opposite,
• if you have signed Part B, your marriage
certificate if you are a widow who has
remarried and your bereavement benefit
order book, if you have not already
returned it,
• if you have signed Part B, any expired
certificate of election you hold.
Part A Full Liability
1 I choose to pay at the standard rate
any Class 1 contributions for which I may
be liable, and when self-employed, to pay
Class 2 contributions. I understand this
choice will entitle me to pay Class 3
contributions if I wish to do so.
Remember that if you are choosing full
liability, you must send in this form before the
beginning of the week when it is to take
effect. If you are choosing full liability from a
future date, the certificate of election will be
returned to you showing the date on which
your reduced liability ends. If you are
employed you should give it to your employer
so that he or she knows when to make the
correct deductions.
Signature
For official use only
Declaration A
Tick appropriate boxes
Initials
2 I wish full liability to start from
/
/
See pages 21–22 for advice
3 Have you enclosed your certificate of
election of reduced liability?
Yes
2 I wish to have a new
certificate of election
3 I require
additional copies
Signature
Date
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Date
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Declaration B
CA 4139 issued:
Box B not valid after
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Date
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Application refused:
CA 4139 issued:
Box A/B not valid after
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Failed 2 year test
No current election
Divorced
Other
NIRS 2 updated
Caseworker Section
Part B Reduced Liability
(A fresh choice for reduced liability cannot be
made but you may confirm an existing
choice).
1 I confirm my existing choice to pay
at the reduced rate, any Class 1 contributions
for which I may be liable, and, when selfemployed, not to pay Class 2 contributions.
I understand that I will not be entitled to pay
Class 3 contributions for any year
throughout which this choice is effective, nor
will I be entitled to Home Responsibilities
Protection.
No
If not, please say why not
Certificate of
election received
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Standard rate
CA 4091 sent to employer
NIRS 2 updated
NIRS 2 updated
Room
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