Here’s more useful information from Martin Lewis, the Money Saving Expert:
This means they get the National Insurance years that normally go to a parent who is off work looking after children (as you're working you'll usually be getting from work). This can add £1,000s to a state pension
More info: https://t.co/0AbhdVVbK8
— Martin Lewis (@MartinSLewis) October 10, 2022
So there’s no penalty for the parent if they’re working and earning NI credits from that.