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Maternity Allowance.......

And Class 2 NIC

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A self employed client is due to give birth later this year.  In relation to her Maternity Allowance (MA) claim I seem to recall previous posts about the problem which has arisen since Class 2 started to be paid in arrears on 31 January following the particular tax year.  This often means that class 2 will not have been paid in at least 13 of the 66 weeks before the due date as the rules for MA require.  Apparently - as a sort of workaround - Job Centre Plus contact HMRC who then advise the client how to pay their Class 2 early in order to qualify.  HMRC then notify Job Centre Plus when the payment has been received and the MA claim then proceeds.  I am wondering whether:

1.  This rather long winded argy-bargy is still required, and if so

2.  Does the procedure work in practice and how long does it take ? 

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By sijolees
24th Feb 2021 09:38

What usually happens is that once the claim for MA is made, the mother-to-be receives a letter saying she will get much less MA than expected. The letter says that HMRC will contact her to give details of how to pay the Class 2 NIC early to get the MA back to the full amount. "Once you have received your letter from HMRC and paid the NI Contributions, we will look at your MA again. This can take up to 22 working days after you have paid the NI contributions. "

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