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