Earnings bands There are currently five different thresholds for NI. The employee's earnings that are subject to NI fall into these bands. ▼Earnings bands explained | Lower Earnings Limit (LEL) | Earnings below the LEL aren't subject to NI deductions. | | Primary Threshold (PT) | The point at which the employee starts to pay NI. | | Secondary Threshold (ST) | The point at which the employer starts to pay NI. | | Upper Accrual Point (UAP) | This relates to the Second State Pension (S2P). Recorded on reports for information purposes only. | | Upper Earnings Limit (UEL) | The point at which the employee starts to pay NI at a lower rate. Determined by their NI category. | ▼Earnings band thresholds 2026/27 | | Weekly (£) | Monthly (£) | Yearly (£) | | Secondary Threshold (ST) | 96.00 | 417.00 | 5,000.00 | | Lower Earnings Limit (LEL) | 129.00 | 559.00 | 6,708.00 | | Primary Threshold (PT) | 242.00 | 1,048.00 | 12,570.00 | | Freeport/Investment Zone Upper Secondary Threshold (FUST) | 481.00 | 2,083.00 | 25,000.00 | | Upper Earnings Limit (UEL) | 967.00 | 4,189.00 | 50,270.00 | | Upper Secondary Threshold (UST) | 967.00 | 4,189.00 | 50,270.00 | | Apprentice Upper Secondary Threshold (AUST) | 967.00 | 4,189.00 | 50,270.00 | | Veterans Upper Secondary Threshold (VUST) | 967.00 | 4,189.00 | 50,270.00 | ▼Earnings band thresholds 2025/26 | | Weekly (£) | Monthly (£) | Yearly (£) | | Secondary Threshold (ST) | 96.00 | 417.00 | 5,000.00 | | Lower Earnings Limit (LEL) | 125.00 | 542.00 | 6,500.00 | | Primary Threshold (PT) | 242.00 | 1,048.00 | 12,570.00 | | Freeport/Investment Zone Upper Secondary Threshold (FUST) | 481.00 | 2,083.00 | 25,000.00 | | Upper Earnings Limit (UEL) | 967.00 | 4,189.00 | 50,270.00 | | Upper Secondary Threshold (UST) | 967.00 | 4,189.00 | 50,270.00 | | Apprentice Upper Secondary Threshold (AUST) | 967.00 | 4,189.00 | 50,270.00 | | Veterans Upper Secondary Threshold (VUST) | 967.00 | 4,189.00 | 50,270.00 | NI category A rates Once the employees earnings fall within the bands, a deduction amount(%) applies. The category the employee is on determines the amount. A is the standard category that most employees will be on. ▼Category A rates | | Employee Rate (%) | Employer Rate (%) | Director rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.0 | | ST to PT | 0.00 | 15.00 | 0.0 | | PT to FUST | 8.00 | 15.00 | 8.00 | | FUST to UEL/UST/AUST/VUST | 8.00 | 15.00 | 8.00 | | Above UEL/UST/AUST/VUST | 2.00 | 15.00 | 2.00 | Directors Directors NI calculates on yearly thresholds. For more information, read Directors National Insurance. |