NATIONAL INSURANCE(NI) FOR LOW EARNERS

The amount of NI to be paid for low earners in employed position as of 06/04/2011 is dependent on the amount you earn.
Up to £101 weekly, there is no NI due and therefore at this level which is lower than the Lower earnings limit (LEL) of £102, meaning no credit to NI contribution scheme. Included and above the LEL and below the the secondary threshold (ST) £136 (102-135)the NI paid by employees is at a 0% rate and considered included as credit to the NI contribution scheme.
This is useful when setting a minimum or low wage for work that only requres a small amount of hours. Its best to arrange at least a payment of ablove £102 to be part of the NI scheme for contributions and still no tax to pay, if this is your only job and not costing the employer any employer NI.