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 YearLow 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 YearSecondary 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

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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. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.