Registering with HMRC
Home > Guides > Information > A starting point for employees > Note for employers
…e limits The relevant income tax and National Insurance thresholds for 2014-15 are: for income tax – £192 per week for National Insurance – the Lower Earnings Limit is £111 per week (for 2013/14: for income tax – £181 per week, and for National Insurance, the Lower Earnings Limit – £109 per week). Note – Neither employee’s nor employer’s National Insurance is payable until pay reaches £153 a week, but the employee receives National Insurance credi…