FOR ADVISERS ONLY
Low & Secondary Earnings Thresholds
This table will not be updated after the 2015/16 tax year. For rates and earnings limits for later years see our new National Insurance rates and earnings limits page
Low Earnings Threshold
| Tax Year | Low Earnings Threshold |
|---|---|
| 2015/2016 | £15,300 |
| 2014/2015 | £15,100 |
| 2013/2014 | £15,000 |
| 2012/2013 | £14,700 |
| 2011/2012 | £14,400 |
| 2010/2011 | £14,100 |
| 2009/2010 | £13,900 |
| 2008/2009 | £13,500 |
| 2007/2008 | £13,000 |
| 2006/2007 | £12,500 |
| 2005/2006 | £12,100 |
| 2004/2005 | £11,600 |
| 2003/2004 | £11,200 |
| 2002/2003 | £10,800 |
Secondary Earnings Threshold
| Tax Year | Secondary Earnings Threshold |
|---|---|
| 2015/2016 | £34,300 |
| 2014/2015 | £33,800 |
| 2013/2014 | £33,700 |
| 2012/2013 | £33,000 |
| 2011/2012 | £32,600 |
| 2010/2011 | £32,200 |
| 2009/2010 | £31,800 |
| 2008/2009 | £31,100 |
| 2007/2008 | £30,000 |
| 2006/2007 | £28,800 |
| 2005/2006 | £27,800 |
| 2004/2005 | £26,600 |
| 2003/2004 | £25,600 |
| 2002/2003 | £24,600 |
Last updated: 11 Mar 2016