The L2 database (Lifetime Labour Market Database) is a 1% sample of HMRC's National Insurance Recording System (NIRS2). The type of information which is held relates to annualised National Insurance Contributions and related data items such as personal characteristics, employer information, pay details and awards of National Insurance Credits. The data is longitudinal, relating to each year from 1975 to the previous tax year. This means that L2 can be used to track individuals through time e.g. employment patterns, earnings etc. There are two Tabulation Tools available for accessing this data: One is relating to 'Contributions and Qualifying Years' and the other 'Second Tier Pension Provision'.
