From: Ronald Raygun 
Subject: Re: NIC qualifying rule
Newsgroups: uk.finance
Date: Wed, 22 Dec 2004 13:55:47 GMT

Matti Lamprhey wrote:

> "Matti Lamprhey"  wrote...
>>
>> Oh -- now I'm confused again.  Can you explain exactly what the
>> qualification rules are?  I'm assuming that NICO determine it purely
>> using the P60 summary boxes, so how does this work?  (And how do they
>> know anything about the number of qualifying pay periods from those
>> boxes?)
> 
> Can someone have a go at answering this?  I'd still like to know whether
> Doug is sticking to his answer above.  If Doug is right, my wife will
> have a lot of weeks to buy...

Actually, on the specific example he gave, it's just struck me that
he's right, but it was a disingenuous example which almost certainly
has no bearing on your wife's case.

Qualifying earnings are those on which *full rate* class 1 contributions
have been (or are treated as having been) paid.  Not only does this mean
that pay below LEL in any week does not qualify, but also that pay above
UEL is disregarded.  So having earned £4108 in one week, this represents 
qualifying earnings of only £610.  With no earnings in the rest of the
year, it would therefore not qualify.

You old scoundrel, Doug.  You were just testing me, and I fell straight
into the trap.  Thanks for giving me time to dig myself out without help.