|Lower Earnings Limit
||£112 gross per week or less
||If you pay your employee the LEL or below, there is nothing due to HMRC and your employee will not be entitled to any state pensions or benefits.
|Bracket between Lower Earnings Limit and NI Threshold
||Between £112-£156 gross per week
||If you pay your employee between these figures there is nothing due to HMRC, however you should still register so your employee will be entitled to state pension and benefits.
|Employer's (Secondary) NI Threshold
||£156 gross per week or more
||If you pay your employee £156 or more you must register and pay Employer’s NI.