What's new on Bromcom

Modules > Finance > Configuration > NI Thresholds

The National Insurance (NI) thresholds for the 2025/2026 financial year has been updated in line with statutory requirements. These changes ensure that the correct NI rates and thresholds are applied from 6 April 2025.

The NI Thresholds table has been updated with the latest values for Weekly, Monthly, and Yearly limits. The system now validates that LEL (Lower Earnings Limit) values are less than UEL (Upper Earnings Limit) values. Replacing the previous validation against ST (Secondary Threshold).

LEL (Lower Earnings Limit):

• Weekly: £125.00
• Monthly: £542.00
• Yearly: £6,500.00

ST (Secondary Threshold):

• Weekly: £96.00
• Monthly: £417.00
• Yearly: £5,000.00

UEL (Upper Earnings Limit):

• Weekly: £967.00
• Monthly: £4,189.00
• Yearly: £50,270.00

• A, B, C, J: 15% across all earning bands.

F, I, L, S, N (Freeport/Investment Zone categories):

• 0% up to the Freeport/Investment Zone threshold. 15% beyond that threshold.

H, M, V, Z (Apprentices under 25, Under 21s, Veterans):

• 0% up to the Upper Earnings Limit. 15% above the Upper Earnings Limit.

D, E, K (Investment Zone categories):

• 0% up to the Freeport/Investment Zone threshold. 15% beyond that threshold.

These updates will take effect automatically, ensuring compliance with the latest National Insurance threshold regulations.