The amount of earnings that allow an employee to qualify for certain state benefits (such as qualifying years for the basic state pension). The lower earnings limit is set each tax year by the government. Even if an employee earns more than the lower earnings limit (LEL), they are not required to pay primary, class one national insurance contributions until their earnings reach the primary threshold.

In 2024/25, the LEL is set at £123 a week. See also upper earnings limit.