Adviser > Technical Central > Rates & Factors > NI Limits > Low & Secondary Earnings Thresholds
Low & Secondary Earnings Thresholds
Low Earnings Threshold
| Tax Year | Low Earnings Threshold |
|---|---|
| 2010/2011 | £14,100 |
| 2009/2010 | £13,900 |
| 2008/2009 | £13,500 |
| 2007/2008 | £13,000 |
| 2006/2007 | £12,500 |
| 2005/2006 | £12,100 |
| 2004/2005 | £11,600 |
| 2003/2004 | £11,200 |
| 2002/2003 | £10,800 |
Secondary Earnings Threshold
| Tax Year | Secondary Earnings Threshold |
|---|---|
| 2010/2011 | £32,200 |
| 2009/2010 | £31,800 |
| 2008/2009 | £31,100 |
| 2007/2008 | £30,000 |
| 2006/2007 | £28,800 |
| 2005/2006 | £27,800 |
| 2004/2005 | £26,600 |
| 2003/2004 | £25,600 |
| 2002/2003 | £24,600 |
For professional advisers only
