Lower & Upper Earnings Limits

Tax YearLower Earnings LimitUpper Earnings Limit
 £ per week£ per annum*£ per week£ per annum*
2014/15 111.00 5,772 805.00 41,865
2013/14 109.00 5,668 797.00 41,450
2012/13 107.00 5,564 817.00 42,475
2011/12 102.00 5,304 817.00 42,475
2010/11 97.00 5,044 844.00 43,875
2009/10 95.00 4,940 844.00 43,875
2008/09 90.00 4,680 770.00 40,040
2007/08 87.00 4,524 670.00 34,840
2006/07 84.00 4,368 645.00 33,540
2005/06 82.00 4,264 630.00 32,760
2004/05 79.00 4,108 610.00 31,720
2003/04 77.00 4,004 595.00 30,940
2002/03 75.00 3,900 585.00 30,420
2001/02 72.00 3,744 575.00 29,900
2000/01 67.00 3,484 535.00 27,820
1999/00 66.00 3,432 500.00 26,000
1998/99 64.00 3,328 485.00 25,220
1997/98 62.00 3,224 465.00 24,180
1996/97 61.00 3,172 455.00 23,660
1995/96 58.00 3,016 440.00 22,880
1994/95 57.00 2,964 430.00 22,360
1993/94 56.00 2,912 420.00 21,840
1992/93 54.00 2,808 405.00 21,060
1991/92 52.00 2,704 390.00 20,280
1990/91 46.00 2,392 350.00 18,200
1989/90 43.00 2,236 325.00 16,900
1988/89 41.00 2,132 305.00 15,860
1987/88 39.00 2,028 295.00 15,340
1986/87 38.00 1,976 285.00 14,820
1985/86 35.50 1,846 265.00 13,780
1984/85 34.00 1,768 250.00 13,000
1983/84 32.50 1,690 235.00 12,220
1982/83 29.50 1,534 220.00 11,440
1981/82 27.00 1,404 200.00 10,400
1980/81 23.00 1,196 165.00 8,580
1979/80 19.50 1,014 135.00 7,020
1978/79 17.50 910 120.00 6,240

* 52 times the weekly amount

Note - from 6 April 2009 the upper earnings limit is equal to the total of the basic personal tax allowance and the amount of income taxed at the basic rate not 52 times the weekly amount.

Last updated: 17 Nov 2014

This website is intended for professional financial advisers only. If you are not an adviser please visit royallondon.com.

The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London EC3V 0RL.