Class 1 National Insurance thresholds
Employers and employees pay Class 1 NI depending on how much the employee earns. You can view these earnings thresholds by week (table 1.1) or by month (table 1.2).
1.1 Weekly thresholds
£ per week | 2016 to 2017 | 2015 to 2016 | 2014 to 2015 | 2013 to 2014 |
Lower Earnings Limit (LEL) |
£112 | £112 | £111 | £109 |
Primary Threshold (PT) |
£155 | £155 | £153 | £149 |
Secondary Threshold (ST) |
£156 | £156 | £153 | £148 |
Upper Accrual Point (UAP) |
N/A | £770 | £770 | £770 |
Upper Earnings Limit (UEL) |
£827 | £815 | £805 | £797 |
Upper Secondary Threshold (UST) |
£827 | £815 | N/A | N/A |
Apprentice Upper Secondary Threshold (AUST) |
£827 | N/A | N/A | N/A |
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