HMRC have released new NI threshold limits for 2015/16.
| Threshold/Limit | Weekly (£) | 2 Weekly (£) | 4 Weekly (£) | Monthly (£) | Annual (£) |
|---|---|---|---|---|---|
| Lower Earnings Limit (LEL) | 112 | 224 | 448 | 486 | 5824 |
| Primary Threshold (PT) | 155 | 310 | 620 | 672 | 8060 |
| Secondary Thrshold (ST) | 156 | 312 | 624 | 676 | 8112 |
| Upper Accrual Point (UAP) | 770 | 1540 | 3080 | 3337 | 40040 |
| Upper Secondary Threshold (UST) | 815 | 1631 | 3261 | 3532 | 42385 |
| Upper Earnings Limit (UEL) | 815 | 1631 | 3261 | 3532 | 42385 |
