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
2024/25£6,396£12,570£50,270
2023/24£6,396£12,570£50,270
2022/23 From 06/07/2022£6,396£12,570£50,270
2022/23 Up to 05/07/2022£6,396£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

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