In the ICNIRP guidelines on the protection of human exposure to low frequency electric and magnetic fields, the reference levels are given based on the maximum value of induced electric fields (EF's) inside a numerical human model that stands erect on ground plane with both hands down by its sides. In this contribution, numerical results on the induced EF's inside a numerical human model standing with elevated arms in a 50 Hz uniform EF, are illustrated. The effect of the arm elevation angle on the maximum EF is discussed. It is found that, when both arms are raised overhead, the maximum values of the induced EF in the nervous system tissues increase by 20 – 35% compared with those obtained when both hands are down by its sides, which falls within the reduction factor of 2.4.