We’d like to remind Forumites to please avoid political debate on the Forum.
This is to keep it a safe and useful space for MoneySaving discussions. Threads that are – or become – political in nature may be removed in line with the Forum’s rules. Thank you for your understanding.
📨 Have you signed up to the Forum's new Email Digest yet? Get a selection of trending threads sent straight to your inbox daily, weekly or monthly!
NI requirement for Cont ESA?

Brighty
Posts: 755 Forumite
Hi all
Can someone who knows their way around NI and specifically the requirements for contribution based ESA, please kindly cast their eyes over the following numbers to see if my wife is eligible?
See previous thread here, which explains the background, she’s been denied ESA based on not enough NI, but figures quoted by HMRC NI Dept over the phone don’t add up.
I’ve since got hold of P60 for 2013-14 and P11 for 2012-13 from her work. Based on the following, is she eligible or should we forget the whole thing?
Tax year 2012-13
According to HMRC NI dept, she earned £6296 and payed £3.36 NI
The following is the detail from her P11
Total Pay £6778.47 of which £4850.51 was a full 39 weeks of SMP (which apparently count for class 1 credits, but you have to ask for them to be applied)
Earnings at LEL £5104
Earnings above LEL, upto PT £1170
Earnings above PT upto UAP £22
Earnings above UAP £0
Employee NI Contributions on earnings above PT £3.36 (obviously doesn’t include class 1 SMP credits)
Tax year 2013-14
According to HMRC NI dept, she earned £2352 and payed £26.52 NI
The following is the detail from her P60
Total Pay £4272.94
Earnings at LEL £1892
Earnings above LEL, upto PT £241
Earnings above PT upto UAP £219
Earnings above UAP £0
Employee NI Contributions on earnings above PT £26.52
So, does she have enough contributions in those 2 years to qualify for ESA or not do you think?
Thanks
Brighty
Can someone who knows their way around NI and specifically the requirements for contribution based ESA, please kindly cast their eyes over the following numbers to see if my wife is eligible?
See previous thread here, which explains the background, she’s been denied ESA based on not enough NI, but figures quoted by HMRC NI Dept over the phone don’t add up.
I’ve since got hold of P60 for 2013-14 and P11 for 2012-13 from her work. Based on the following, is she eligible or should we forget the whole thing?
Tax year 2012-13
According to HMRC NI dept, she earned £6296 and payed £3.36 NI
The following is the detail from her P11
Total Pay £6778.47 of which £4850.51 was a full 39 weeks of SMP (which apparently count for class 1 credits, but you have to ask for them to be applied)
Earnings at LEL £5104
Earnings above LEL, upto PT £1170
Earnings above PT upto UAP £22
Earnings above UAP £0
Employee NI Contributions on earnings above PT £3.36 (obviously doesn’t include class 1 SMP credits)
Tax year 2013-14
According to HMRC NI dept, she earned £2352 and payed £26.52 NI
The following is the detail from her P60
Total Pay £4272.94
Earnings at LEL £1892
Earnings above LEL, upto PT £241
Earnings above PT upto UAP £219
Earnings above UAP £0
Employee NI Contributions on earnings above PT £26.52
So, does she have enough contributions in those 2 years to qualify for ESA or not do you think?
Thanks
Brighty
0
Comments
-
Here is the relevant legislation:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/391556/dmgch21.pdf
21063 onwards
if you disagree then you can appeal the decision and ask to explain their decision and check they have the right figures.0 -
Entitlement to ESA Conts isn't based simply on earnings being x times the Lower Earnings Limit. That used to be the way it was calculated but it changed a couple of years ago to be the number of weeks in a year where earnings exceeded the LEL. It's an absolute pain to try to calculate now.0
-
0
-
I'm still none the wiser, lol
Guess I just need to ask for a reconsideration and send in the copies of P60 & P11 I have.
Brighty0 -
She would of had to pay full NI for 12-13 and 13-14...from the figures you supplied it doesnt look like she earned enough to of contributed. She would of had to earn a minimum of £153 a week to qualify a total of £7956 gross pay.
Anyone please correct me if I'm wrong.0 -
She would of had to pay full NI for 12-13 and 13-14...from the figures you supplied it doesnt look like she earned enough to of contributed. She would of had to earn a minimum of £153 a week to qualify a total of £7956 gross pay.
Anyone please correct me if I'm wrong.
Lower earnings limit for 12/13 was £107 a week so £5564 for the year
LEL for 13/14 was £109 a week so £5668 for the year
I vaguely recall that it is actually done on 50 times LEL for the year but not certain on that.
So looks to me it is 13/14 where the problem is as have only £2352 and from the details you have given appears no credits for SMP for that year.
But ask for a reconsideration anyway you never know.0 -
Lower earnings limit for 12/13 was £107 a week so £5564 for the year
LEL for 13/14 was £109 a week so £5668 for the year
I vaguely recall that it is actually done on 50 times LEL for the year but not certain on that.
So looks to me it is 13/14 where the problem is as have only £2352 and from the details you have given appears no credits for SMP for that year.
But ask for a reconsideration anyway you never know.
Thank you I got carried away and forgot the Lower earning were £107 for that year...iI think even if she got SMP credits for 12/13 she is still struggling to qualify...Its a strict criteria.0
This discussion has been closed.
Confirm your email address to Create Threads and Reply

Categories
- All Categories
- 352.1K Banking & Borrowing
- 253.5K Reduce Debt & Boost Income
- 454.2K Spending & Discounts
- 245.1K Work, Benefits & Business
- 600.7K Mortgages, Homes & Bills
- 177.4K Life & Family
- 258.9K Travel & Transport
- 1.5M Hobbies & Leisure
- 16.2K Discuss & Feedback
- 37.6K Read-Only Boards