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<p>New Style Employment and Support Allowance (NS ESA) is a benefit for individuals
with a limited capability to work based on the individual’s recent National Insurance
(NI) record.</p><p> </p><p>Normally, to be entitled to NS ESA, a claimant has to satisfy
two NI conditions: to have worked and paid enough NI contributions in one of the
two tax years prior to claiming NS ESA for at least 26 weeks; and to have either paid,
or been credited with, enough NI contributions in both of the two tax years prior
to claiming NS ESA that is at least 50 times the minimum threshold.</p><p> </p><p>Looking
at the most recent tax years, ensures people have a recent record of paid contributions
and therefore a close link with the labour market.</p>
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