New Style ESA

Hi Gill

What you have been told is correct.

To apply for NS ESA, you must have;

1) in one of the two relevant tax years, paid, or be treated as having paid, Class1 contributions (and worked and paid in at least 26 weeks in one of these years), or paid, or be treated as having paid, Class 2 contributions, at least 26 times the lower earnings limit; and

2) during both the relevant tax years, paid, be treated as having paid, or been credited with Class 1 or 2 contributions at least 50 times the lower earnings limit.

Relevant Tax Years: the relevant years are the last 2 complete tax years (6 April - 5 April) before the current benefit year.

Benefit Year: runs from the first Sunday in January.

Gary