National Insurance Lower Earnings Limit: every value since 1999
Employees earning at least this much a week build up entitlement to State Pension and some benefits, even before they start paying Class 1 National Insurance.
HM Revenue and Customs gives 28 values for this rate, from £66 in 1999 to 2000 to £129 in 2026 to 2027. Of the 27 year-to-year steps, it stayed the same in 4, went up in 23 and never went down. The largest rise from one value to the next was +7.5%, in 2001 to 2002 (from £67 to £72). Across the whole series the cash value changed by +95.5%. The value in 2025 to 2026 was +1.6% on the one before; ONS CPI inflation for calendar year 2025 was 3.4%. Ten years before the latest value, in 2016 to 2017, it was £112. National Insurance contributions receipts were £200.8 billion in 2025 to 2026, according to HMRC.
Lower Earnings Limit
| Tax year | Lower Earnings Limit (a week) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | £129 | +3.2% | not yet published |
| 2025 to 2026 | £125 | +1.6% | 3.4% |
| 2024 to 2025 | £123 | – | 2.5% |
| 2023 to 2024 | £123 | – | 7.3% |
| 2022 to 2023 | £123 | +2.5% | 9.1% |
| 2021 to 2022 | £120 | – | 2.6% |
| 2020 to 2021 | £120 | +1.7% | 0.9% |
| 2019 to 2020 | £118 | +1.7% | 1.8% |
| 2018 to 2019 | £116 | +2.7% | 2.5% |
| 2017 to 2018 | £113 | +0.9% | 2.7% |
| 2016 to 2017 | £112 | – | 0.7% |
| 2015 to 2016 | £112 | +0.9% | 0.0% |
| 2014 to 2015 | £111 | +1.8% | 1.5% |
| 2013 to 2014 | £109 | +1.9% | 2.6% |
| 2012 to 2013 | £107 | +4.9% | 2.8% |
| 2011 to 2012 | £102 | +5.2% | 4.5% |
| 2010 to 2011 | £97 | +2.1% | 3.3% |
| 2009 to 2010 | £95 | +5.6% | 2.2% |
| 2008 to 2009 | £90 | +3.4% | 3.6% |
| 2007 to 2008 | £87 | +3.6% | 2.3% |
| 2006 to 2007 | £84 | +2.4% | 2.3% |
| 2005 to 2006 | £82 | +3.8% | 2.1% |
| 2004 to 2005 | £79 | +2.6% | 1.3% |
| 2003 to 2004 | £77 | +2.7% | 1.4% |
| 2002 to 2003 | £75 | +4.2% | 1.3% |
| 2001 to 2002 | £72 | +7.5% | 1.2% |
| 2000 to 2001 | £67 | +1.5% | 0.8% |
| 1999 to 2000 | £66 | 1.3% |
Source: HMRC Table A.4.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
- National Insurance Primary Threshold
- New State Pension
- National Insurance contributions receipts
- Inflation calculator
Sources and receipts
- Table A.4 Main features of National Insurance contributions, HM Revenue and Customs.
File: Table_a4_-_National_Insurance_Contributions_-_rates_and_allowances.ods. Read 2026-10-15. SHA-256
0928355419d32ea47fd79cc7e2774e59b3559f7cbcd0a954d4d7abc573ce744d - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641