National Insurance – Lower Earnings Limit
Some benefits relevant to working parents, including Statutory Maternity Pay and Statutory Paternity Pay, are dependent on your earnings reaching the “Lower Earnings Limit” (LEL). You can find the current rate of the LEL on our benefits rates page.
You might earn the LEL, but not have any National Insurance deducted from your wages. This is because the limit at which you have to pay National Insurance is slightly higher.