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HMRC internal manual

National Insurance Manual

Class 1 structural overview: the Upper Earnings Limit (‘UEL’) & the annual maximum

Section 5, SSCBA 1992 and regulations 10, 11 & 21, SS(C)R 2001

Prior to 6 April 2003, the Upper Earnings Limit (‘UEL’) set the earnings limit above which no primary (see NIM01001) NICs were payable.

From 6 April 2003, the UEL remains in place but now determines which type of primary Class 1 NICs are payable.

Guidance on the type of primary Class 1 NICs payable from 6 April 2003 on earnings above and below the UEL can be found at NIM01100 onwards.

The weekly UEL is fixed each year. For guidance on how to calculate the UEL for pay intervals of other than one week up to 5 April 2009, see NIM01010, from 6 April 2009 see NIM01206. There is also an annual maximum amount of primary NICs payable by earners with more than one employment. Please refer to NIM37010 for further information.

For further guidance on NICs limits, see NIM11000 onwards.