Pre-Budget Report 2009: Summary of employment tax changes
- National Insurance thresholds and rates unchanged for 2010-11. (PN02 and PBRN 01)
- LEL which determines access to state pensions and other contributory benefits will rise from £95 per week to £97 per week from April 2010. This has no impact on contributions as none are payable until the earnings threshold (£110 per week) is reached.