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No NICs are actually payable but a notional Class 1 NIC is deemed to have been paid in respect of earnings between LEL and PT to
protect contributory benefit entitlement.
protect contributory benefit entitlement.
However I will add that this can be a complex area and the OP would be advised to make his own enquiries in writing to establish his wife's status in relation to state pension. Just found this which re-enforces my point thta it is complex.
Effect on your entitlement to state benefits
Reduced rate Class 1 National Insurance contributions don't count towards 'contributory benefits' like the basic State Pension and bereavement benefits. So if you’ve chosen to pay these (when an employee) or not to pay Class 2 contributions (when self-employed) you won't normally be able to claim benefits based on your own contributions record. However, you may still be able to get some benefits based on your husband's (or your late husband's) contributions.
