Pro Rata Annual Earnings Period – Full Reference Table
Use this table to determine the pro rata thresholds based on the director’s week of appointment.
Notes
Week 1 uses the standard annual earnings period (no pro rata applies)
UST and AUST follow the same values as UEL in this table
Week 53 is treated the same as week 52
Values are based on HMRC guidance for the 2026/27 tax year
This guide explains how to calculate pro rata NIC thresholds for directors who do not have a full tax year (for example, where a director is appointed during the year).
How to Calculate the Pro Rata Period
Count the number of weeks from the week of appointment to the end of the tax year
Use a maximum of 52 weeks
Ignore week 53, unless the director is appointed in that week (in which case, use 1 week)
Pro Rata Threshold Calculations
Use the table below to calculate each threshold:
Threshold | Calculation Method |
|---|---|
Secondary Threshold (ST) | Annual ST ÷ 52 × number of weeks (round up to nearest whole pound) |
Lower Earnings Limit (LEL) | Weekly LEL × number of weeks |
Primary Threshold (PT) | Annual PT ÷ 52 × number of weeks (round up to nearest whole pound) |
Upper Earnings Limit (UEL) | Annual UEL ÷ 52 × number of weeks (round up to nearest whole pound) |
Upper Secondary Threshold (UST) | Annual UST ÷ 52 × number of weeks (round up to nearest whole pound) |
Apprentice Upper Secondary Threshold (AUST) | Annual AUST ÷ 52 × number of weeks (round up to nearest whole pound) |
Freeports Upper Secondary Threshold (FUST) | Annual FUST ÷ 52 × number of weeks (round up to nearest whole pound) |
Investment Zone Upper Secondary Threshold (IZUST) | Annual IZUST ÷ 52 × number of weeks (round up to nearest whole pound) |
Veterans Upper Secondary Threshold (VUST) | Annual VUST ÷ 52 × number of weeks (round up to nearest whole pound) |
Important Notes
These calculations apply where a director has a pro rata annual earnings period
Most thresholds are calculated using the annual value divided by 52, then adjusted for the number of weeks
The Lower Earnings Limit (LEL) is based on the weekly rate, rather than the annual value
Always round up to the nearest whole pound where stated
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