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Low & Secondary Earnings Thresholds

Published  26 August 2016
   5 min read

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