For the latest New Development, see ND.2740 and ND.2750.
For the current rates and threshold values see T8.101. For the rates of contribution applicable to certain married women and widows, see E8.293 and T8.101. Note that the employers' rate, secondary threshold and the level of employment allowance are, by virtue of the National Insurance Contributions (Secondary Class 1 Contributions) Bill1, expected to be amended from 6 April 2025 — see T8.101 and E6.265A.
Lower earnings limit (LEL)
The 'lower earnings limit' is the point at which contributory state benefit entitlement commences to be earned. However, a system of credits operates, so that if an employee is paid at a weekly rate of the LEL or any higher rate up to the primary earnings threshold, no actual contribution is payable by the employee, but they remain entitled to contributory state benefits as if Class 1 contributions had been paid2. For that reason an employer is obliged to produce
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