primary threshold

primary threshold
An amount set each year by the government for the purposes of calculating the national insurance contributions (NICs) payable by employers and employees. In the tax year 2006/2007, the primary threshold is set at £97 each week. See also lower earnings limit (LEL) and upper earnings limit (UEL).
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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