{
 "id": "national_insurance_lel",
 "name": "NI Lower Earnings Limit",
 "category": "ni",
 "value": "\u00a3129 per week (\u00a36,708 per year)",
 "unit": "per week",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "The threshold for qualifying NI credit years and SSP/SMP eligibility.",
 "history": [
  "\u00a3125/week from 2025-04-06",
  "\u00a3123/week from 2023-04-06"
 ]
}