Tax Credits: National Insurance Credits
A person who received Working Tax Credit but didn't pay National Insurance (NI) contributions, because their earnings were too low, could have received automatic NI credits that help to protect entitlement to state pension and certain bereavement benefits.
Broadly, people who got WTC with earnings below the LEL (or as a self-employed person your earnings were below the small profits threshold should have received the following types of NI credits:-
- If you received basic WTC - Class 3 contributions only, which protect entitlement to state pension, certain bereavement benefits and widowed parent’s allowance.
- If you received basic WTC and the disability or severe disability element of WTC - Class 1 contributions, which protect entitlement to state pension, bereavement benefits and some other state benefits.
If you had a joint claim to WTC, the legislation treated WTC as paid to the person with earnings. If a couple both had earnings and both were in qualifying remunerative work for WTC, then they could choose which of them was paid WTC and the person who was physically paid the WTC would receive the credits. This latter point is extremely important as many sources of information on this topic from HMRC and DWP refer to people ‘getting’ or ‘receiving’ WTC in order to receive the credits which could have mislead joint claimants into believing that it made no difference whom they chose to be paid the WTC. Following representations from LITRG, since 2012 the TC600 claim form notes were changed so that they carried a warning message as, prior to this date the notes were silent on this point. HMRC withdrew the TC600 claim notes in April 2019 so claimants again needed to be vigilant. If any claimant missed out on credits as a result of making the wrong election prior to 2012/13 or from 6 April 2019, providing their partner was not given or did not need the credits, they can contact the National Insurance Contributions Office (details on the GOV.UK website) to ask to have their record corrected or, if necessary, make a complaint to HMRC and onwards to the Adjudicator’s Office. More information can be found in our making a complaint section. This is a complicated issue and it is advisable to get some specialist welfare benefits advice to understand any individual position.
Note: HMRC have confirmed that where claimants in a joint claim were in paid work for at least 24 hours a week between them, both would be treated as in remunerative work. Providing they each had earnings, either could receive the WTC and be awarded the NI credits. For example, in a claim from claimant A and claimant B with a child or qualifying young person, where claimant A worked 20 hours a week and claimant B worked 4 hours a week - both were in qualifying remunerative work and had earnings. Therefore, claimant B could be nominated as the recipient of WTC and, as a result, qualify for NI credits.
NI credits paid in respect of WTC entitlement should be made automatically but you can ask HMRC for a statement of your National Insurance record to check whether you have paid the correct contributions and whether you are receiving any automatic credits. You can also check your contribution record in your Personal Tax Account. More information on how to do this can be found on the GOV.UK website.
Last reviewed/updated 5 November 2025