Legislation
What are the National Insurance Thresholds for 2021/22?
Due Date
1 April 2021
Summary
The 2021/2022 rates and thresholds have been announced:
- The LEL hasn’t changed.
- The remaining thresholds have increased by approximately 0.5%.
- The rates remain the same.

Payroll Legislation Guide
This FREE seasonal guide includes advice on payroll legislative updates as they happen – quarterly advice on all updates in an easy-to-read format.
Download Guide