Legislation
Class 1 National Insurance thresholds
Date
Effective FY 22-23
Summary
| Weekly | Monthly | Annual | |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £123 | £533 | £6,396 |
| Primary Earnings Threshold (PT)* | £190 | £823 | £9,880 |
| Secondary Earnings Threshold (ST) | £175 | £758 | £9,100 |
| Freeport Upper Secondary Threshold (FUST) | £481 | £2,083 | £25,000 |
| UEL/UST/AUST/VUST** | £967 | £4,189 | £50,270 |
*From 6 July the annual PT will increase to £12,570
**UEL – Upper Earnings Limit
UST – Upper Secondary Threshold
AUST – Apprentice Upper Secondary Threshold
VUST – Veterans Upper Secondary Threshold
Tax fact card 2023 – 2024
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