An amount set by the government each year for the purposes of calculating National Insurance contributions (NICs) (www.practicallaw.com/8-201-8297) payable by employers and employees. In the 2013/14 tax year, the upper earnings limit (UEL) is set at £797 a week and an employee must pay NICs at rate of 12% of earnings between the primary theshold (www.practicallaw.com/1-205-6589) and the UEL, plus 2% of earnings above the UEL. His employer must pay NICs at rate of 13.8% of the employee's earnings above the primary threshold. See also lower earnings limit (LEL) (www.practicallaw.com/2-205-6579) and upper accrual point (www.practicallaw.com/4-386-4390).