Notes:- Although the annual amounts shown are 52 times the weekly amounts, National Insurance Contributions are calculated on a weekly basis, which means that both LEL and UEL annual figures will be 53x the weekly figures if there happens to be 53 pay weeks in the tax year.
- The LEL is approximately equivalent to the basic state retirement pension
- Up to 6 April 2000 the UEL was, by law, between 6.5 and 7.5 times the base figure (before rounding) for the LEL. The base figure for 1999/00 was £66.75: the UEL for this year was just below the legal maximum.
- From 6 April 2000 the UEL is instead linked to the (primary) earnings threshold (broadly equal to the weekly equivalent of the Personal Allowance), which is now the point at which the NICs start to be paid.
- SERPS is calculated on band earnings (ie earnings between the LEL and the UEL).
- For calculation of the annual contracted-out rebates for APPs the annual LEL is always 52x the weekly figure, but the annual UEL is always 53x the weekly figure.
- The contracted-out rebate for COMPS, on the other hand, is calculated on a weekly rather than annual basis; therefore for this purpose annual band earnings will be based on either 52 or 53 weeks depending on the number of weeks in the particular year for which NICs are payable.
- Where an employed earner's earnings period is other than a week, the earnings threshold figures are
| Tax Year | Per Month | Per Year | |
| 2001/02 | £378 | £4535 | SI2001/1004 |
| 2002/03 | £385 | £4615 | SI2002/238 |
| 2003/04 | £385 | £4615 | SI2003/238 |
| 2004/05 | £395 | £4745 | SI2004/420 |
| 2005/06 | £408 | £4895 | SI2005/166 |
| 2006/07 | £420 | £5035 | SI2006/127 |
| 2007/08 | £435 | £5225 | SI2007/118 |
| 2008/09 | £453 | £5435 | SI2008/133 |
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