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 National insurance rates and earnings limits.

Tax Year Low Earnings Threshold Secondary Earnings Threshold
2015/2016 £15,300 £34,300
2014/2015 £15,100 £33,800
2013/2014 £15,000 £33,700
2012/2013 £14,700 £33,000
2011/2012 £14,400 £32,600
2010/2011 £14,100 £32,200
2009/2010 £13,900 £31,800
2008/2009 £13,500 £31,100
2007/2008 £13,000 £30,000
2006/2007 £12,500 £28,800
2005/2006 £12,100 £27,800
2004/2005 £11,600 £26,600
2003/2004 £11,200 £25,600
2002/2003 £10,800 £24,600

Disclaimer

The information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice. Also it may not reflect the options available under a specific product which may not be as wide as legislations and regulations allow.

All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.