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 |