Director National Insurance

A director commences on 1st March 2024 and is paid £10,000 on 31 March 2024. This amount is over the annual LEL which would usually entitle a director to a full years National Insurance credit for state pension purposes. As the director commenced mid-year, do they still receive a full years credit or are the qualifying weeks restricted to the start of their directorship?

Hi 

Thank you for your enquiry. I can confirm that the qualifying weeks are restricted to the start of the directorship, therefore based on the information you have provided this would not entitle the director to a full year of National Insurance contributions for benefit purposes.

Thanks