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Regulations 126-139, Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

The Social Security Pensions Act 1975

The Social Security Pensions Act 1975 and associated regulations took away the right of a married woman to elect to pay reduced rate Class 1 contributions and not to pay Class 2 contributions where she married after 5 April 1977. The effect of this change in legislation is -

• a woman who married or was widowed after 5 April 1977 cannot elect to pay reduced rate Class 1 contributions or elect not to pay Class 2 contributions while self-employed;
• a woman who married or was widowed on or before 5 April 1977 can keep her right to pay reduced rate contributions if she made the choice on or before 11 May 1977;
• a woman’s right to reduced liability ends if she cancels or is treated as having cancelled her election, her marriage ends by divorce or annulment or she fails the â€�2 year testâ€�, see NIM30004;
• from 6 April 1978, a married woman over State Pension age is not liable for contributions on earnings for periods after that age whatever her pension position is;
• a woman who is divorced after 5 April 1977 cannot continue to have reduced liability even if she re-marries in the same tax year; and
• an election made or deemed to be made under the Social Security Act 1975 counts as an election under the Social Security Pensions Act 1975.

Liability for contributions

A married woman who was married on or before 5 April 1977 and had not elected to pay reduced rate Class 1 contributions (or not to pay Class 2 contributions) by 11 May 1977 was liable for standard rate contributions. 

If a woman whose date of birth is on or before 5 April 1961 and who was married on or before 5 April 1977 has a reduced rate election or deemed election, then for any period covered by the election she is �

• liable for primary Class 1 contributions at the reduced rate;
• not liable for Class 2 contributions; and
• not allowed to pay Class 3 contributions.

A woman with an election must pay standard rate contributions if -

• she cancels her election, referred to in the regulations as revocation; or
• her election lapses under the â€�2 year testâ€� (see NIM30004Ìý&²¹³¾±è;ÌýNIM30005). That is, since 6 April 1978 there are two consecutive tax years during which she had no earnings on which Class 1 NICs were payable or are treated as paid (see NIM01007) or was not self-employed during that period; or
• her marriage ends by divorce or annulment.

From 6 April 2024

There is no liability to pay Class 2 contributions.