Rates and thresholds for employers 2017 to 2018 – Class 1 National Insurance thresholds

You can only make National Insurance deductions on earnings above the Lower Earnings Limit (LEL).

Class 1 National Insurance thresholds 2017 to 2018
Lower Earnings Limit (LEL) £113 per week
£490 per month
£5,876 per year
Primary Threshold (PT) £157 per week
£680 per month
£8,164 per year
Secondary Threshold (ST) £157 per week
£680 per month
£8,164 per year
Upper Secondary Threshold (under 21) (UST) £866 per week
£3,750 per month
£45,000 per year
Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) £866 per week
£3,750 per month
£45,000 per year
Upper Earnings Limit (UEL) £866 per week
£3,750 per month
£45,000 per year

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