National Insurance Limits

Recent history of National Insurance threshold limits for Lower Earnings Limit (LEL), Primary Threshold (PT) and Upper Earnings Limit (UEL) are below;

Tax YearLELPTUEL
2022/23 From 06/07/2022£6,395£12,570£50,270
2022/23 Up to 05/07/2022£6,395£9,880£50,270
2021/22£6,240£9,568£50,000
2020/21£6,136£9,500£50,000
2019/20 £8,632£46,350
2018/19 £8,424£45,000
2017/18 £8,164£43,000
2016/17 £8,060£42,385
2015/16 £8,060£41,865
2014/15 £7,956£41,450
2013/14 £7,748£42,484
2012/13 £7,592£42,475

For further information

www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions

Sign up for your month's FREE trial!

No payment card information required

Everything that you need in one place!

Make your job a lot easier with our easy-to-use range of financial planning calculators.

Designed to assist IFAs in their day-to-day activities. Using our calculators, you can quickly calculate and understand results through simple figures and/or charts.