At this panel, you manage the work in progress limits per user. Sometimes you may want to set a maximum number of items assigned to a particular user in the account, irrespective of the boards where these tasks are. When this maximum number of tasks is reached, there will be a notification that the capacity of the user is exceeded. The limits can be specified per area of the board meaning that you could define limits for the In Progress area only and disregard tasks in the Backlog for example
Each user can choose to switch between the default view of “My Queue” and the view called “My Limits”. If you choose to see tasks from “My Limits”, then you will see how much free capacity you have before your personal limit is exceeded. If you choose “My Limits” the settings regarding which areas are displayed in your queue (Backlog, Requested, In Progress, Done, Archive) will be inherited from the user WIP settings.