Lower earnings limit

Set each tax year by the government, the amount of earnings which allow an employee to qualify for certain state benefits (such as qualifying years for the basic state pension (www.practicallaw.com/4-375-9148)). Even if an employee earns more than the lower earnings limit (LEL), he is not required to pay primary, class one National insurance contributions (www.practicallaw.com/8-201-8297) until his earnings reach the primary threshold (www.practicallaw.com/1-205-6589). In the 2014/15 tax year, the LEL is set at £111 a week. See also upper earnings limit (www.practicallaw.com/2-205-6584).

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