Upper earnings limit

An amount set by the government for each tax year for the purposes of calculating National Insurance contributions ( www.practicallaw.com/8-201-8297) (NICs) payable by employees. The upper earnings limit (UEL) for 2016-17 is £827 a week. An employee must pay NICs at rate of 12% of earnings between the primary threshold ( 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 secondary threshold. See also lower earnings limit ( www.practicallaw.com/2-205-6579) (LEL) and upper accrual point ( www.practicallaw.com/4-386-4390) .

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