What is LEL (Lower Earnings Limit)?

Full Definition

The Lower Earnings Limit (LEL) is the weekly earnings threshold below which no National Insurance contributions are due and no NI credits are earned for the State Pension or benefits. For 2026/27 it is £129 per week (£6,708 per year). Between the LEL and the Primary Threshold (£242/week or £12,570/year), employees are treated as if they had paid NI contributions — their qualifying year count and entitlement to SSP, SMP and State Pension credit are preserved — even though no actual employee NI is deducted. This protects low earners, particularly part-time workers. Earnings below the LEL do not build up a qualifying NI year and do not trigger entitlement to statutory payments.

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