Introduction to Income Tax and NICs National Insurance contributions
Upper Secondary Threshold (UST)
Weekly
967
Monthly
4,189
Yearly
50,270
Apprentice Upper Secondary Threshold (AUST)
Weekly
967
Monthly
4,189
Yearly
50,270
Upper Earnings Limit (UEL)
Weekly
967
Monthly
4,189
Yearly
50,270
Veterans Upper Secondary Threshold (VUST)
Weekly
967
Monthly
4,189
Yearly
50,270
Rates
2023-24 %
Rates
Employee
On earnings up to LEL
Nil
On earnings between LEL and PT
0
On earnings between PT and UEL
12
On earnings above UEL
2
Reduced rate for married women and widows
5.85
Deferred rate
2.00
page 31 of 60
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