iCalculator™ AB Scotland Social Security Calculator for National Insurance Lower Earnings Limit (Lel)
This calculator for Scotland is part of our payroll calculators suite which support salary and income tax calculations in Scotland. With this National Insurance Lower Earnings Limit (Lel) Calculator, you can calculate the associated contributions due for National Insurance Lower Earnings Limit (Lel) in Scotland based on your annual income in the 2024 tax year, this includes, where appropriate, employee and employer national insurance lower earnings limit (lel) contribitions.
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National Insurance Lower Earnings Limit (Lel) in Scotland
National Insurance Lower Earnings Limit (Lel) is subject to annual review in Scotland and rates and thresholds can change from year to year. The table below defines the associated tax years and tax rates that are integrated into the Scotland Income Tax calculators on iCalculator™ AB:
Scotland Current and Historic Social Security Rates for National Insurance Lower Earnings Limit (Lel)| Tax Year | Employee Rate | Employer Rate | Combined Rate |
|---|
| 2024 | 0% | 0% | 0% |
| 2023 | 0% | 0% | 0% |
| 2022 | 0% | 0% | 0% |
| 2021 | 0% | 0% | 0% |
| 2020 | 0% | 0% | 0% |
| 2019 | 0% | 0% | 0% |
| 2018 | 0% | 0% | 0% |
| 2017 | 0% | 0% | 0% |
If you believe any of these rates are incorrect or you would like additional tax years adding to the Scotland tax suite then please contact us. All updates and amendments are complementary, we appreciate the support from our community with providing up to date free tax tools for Scotland. Note that you can view all tax years for Scotland supported by iCalculator™ AB here, this includes all payroll associated taxes and deductions that are applied in Scotland.