Hi,
If you earn above the Lower Earnings Limit, which was £123 per week for the 2023-24 tax year, and below the primary threshold, which was £242 per week, you will not be liable to pay Class 1 National Insurance contributions, but your earnings may count towards certain benefits.
You do not receive a credit, but your earnings will be taken into account for certain benefits. Please see the guidance below for further information regarding National Insurance contributions:
National Insurance rates and categories
Rates and allowances: National Insurance contributions
National Insurance classes
Thank you.