There are two national insurance (NI) contribution conditions, both of which you must meet to be entitled to JSA. The first condition depends on NI contributions you have actually paid in the relevant tax year. For the second condition, credited NI contributions, as well as paid NI contributions, count. The different classes of NI contribution are covered in Chapter 11(15) . Credited contributions are covered in Chapter 11(16) .

With both conditions, there is a relationship between ‘tax years’ and ‘benefit years’ (see Chapter 11(17) for the definitions). The ‘relevant benefit year’ is usually the benefit year that includes the start of your ‘jobseeking period’ (see below ).
JSA, S.2(4)(b)

You must have paid, or be treated as having paid, at least 26 weeks of Class 1 NI contributions on earnings at the lower earnings limit (see Chapter 11(18) ) in one of the last two complete tax years before the