Commentary on Sections Working life
1184.A person’s working life is the period over which they have to meet the contribution conditions for basic retirement pension. A working life is normally:
	49 years for men;
	44 years for women born on or before 5/10/1950;
	45 years for women born on 6/10/1950 or any subsequent day through to and including 5/10/1951;
	46 years for women born on 6/10/1951 or any subsequent day through to and including 5/10/1952;
	47 years for women born on 6/10/1952 or any subsequent day through to and including 5/10/1953;
	48 years for women born on 6/10/1953 or any subsequent day through to and including 5/10/1954;
	49 years for women born on 6/10/1954 or later.
1185.A working life is counted from the start of the tax year in which a person reaches the age of 16 to the end of the tax year before the one in which they reach pensionable age.