Lower and upper earnings limits
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.
| Lower Earnings Limit | Upper Earnings Limit | |||
| Tax Year | £ per week | £ per annum* | £ per week | £ per annum* |
| 2015/16 | 112.00 | 5,824 | 815.00 | 42,385 |
| 2014/15 | 111.00 | 5,772 | 805.00 | 41,865 |
| 2013/14 | 109.00 | 5,668 | 797.00 | 41,450 |
| 2012/13 | 107.00 | 5,564 | 817.00 | 42,475 |
| 2011/12 | 102.00 | 5,304 | 817.00 | 42,475 |
| 2010/11 | 97.00 | 5,044 | 844.00 | 43,875 |
| 2009/10 | 95.00 | 4,940 | 844.00 | 43,875 |
| 2008/09 | 90.00 | 4,680 | 770.00 | 40,040 |
| 2007/08 | 87.00 | 4,524 | 670.00 | 34,840 |
| 2006/07 | 84.00 | 4,368 | 645.00 | 33,540 |
| 2005/06 | 82.00 | 4,264 | 630.00 | 32,760 |
| 2004/05 | 79.00 | 4,108 | 610.00 | 31,720 |
| 2003/04 | 77.00 | 4,004 | 595.00 | 30,940 |
| 2002/03 | 75.00 | 3,900 | 585.00 | 30,420 |
| 2001/02 | 72.00 | 3,744 | 575.00 | 29,900 |
| 2000/01 | 67.00 | 3,484 | 535.00 | 27,820 |
| 1999/00 | 66.00 | 3,432 | 500.00 | 26,000 |
| 1998/99 | 64.00 | 3,328 | 485.00 | 25,220 |
| 1997/98 | 62.00 | 3,224 | 465.00 | 24,180 |
| 1996/97 | 61.00 | 3,172 | 455.00 | 23,660 |
| 1995/96 | 58.00 | 3,016 | 440.00 | 22,880 |
| 1994/95 | 57.00 | 2,964 | 430.00 | 22,360 |
| 1993/94 | 56.00 | 2,912 | 420.00 | 21,840 |
| 1992/93 | 54.00 | 2,808 | 405.00 | 21,060 |
| 1991/92 | 52.00 | 2,704 | 390.00 | 20,280 |
| 1990/91 | 46.00 | 2,392 | 350.00 | 18,200 |
| 1989/90 | 43.00 | 2,236 | 325.00 | 16,900 |
| 1988/89 | 41.00 | 2,132 | 305.00 | 15,860 |
| 1987/88 | 39.00 | 2,028 | 295.00 | 15,340 |
| 1986/87 | 38.00 | 1,976 | 285.00 | 14,820 |
| 1985/86 | 35.50 | 1,846 | 265.00 | 13,780 |
| 1984/85 | 34.00 | 1,768 | 250.00 | 13,000 |
| 1983/84 | 32.50 | 1,690 | 235.00 | 12,220 |
| 1982/83 | 29.50 | 1,534 | 220.00 | 11,440 |
| 1981/82 | 27.00 | 1,404 | 200.00 | 10,400 |
| 1980/81 | 23.00 | 1,196 | 165.00 | 8,580 |
| 1979/80 | 19.50 | 1,014 | 135.00 | 7,020 |
| 1978/79 | 17.50 | 910 | 120.00 | 6,240 |
* 52 times the weekly amount
Note - from 6 April 2009 the upper earnings limit is equal to the total of the basic personal tax allowance and the amount of income taxed at the basic rate not 52 times the weekly amount.
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.