New employee without a National Insurance NI number - no NINO
HMRC needs to know the employee's National Insurance number
- National Insurance NI number format is: AA 11 11 11 A.
- Employee with no national insurance number:
- An employee can be paid even if the employer has not got their National Insurance NI number - but the employer must keep a record of:
- Date of birth,
- Passport number.
- Passport number:
- There will be a separate data input box in your payroll software where you can enter the employee's passport number.
- Employers need to enforce Prevention of Illegal Working.
- We recommend that employers view passport or alternative photo ID and two recent utility bills or bank statements to the home address.
Employee without NI number
Never had a National Insurance NI number
- What to do if someone has not got a NI No:
- If the employee has never had a National Insurance NI number they must contact their Jobcentre Plus office on 0845 600 0643 open 8.00 am to 6.00 pm Monday to Friday.
- We recommend that employers make sure that progress is being made towards regularizing the position.
Have or should have a National Insurance NI number
- The National Insurance number can be found on:
- P45 Details of employee leaving work - pay and tax.
- P60 End of Year Certificate - of pay tax and NI.
- Pay slips from previous employments.
- Many items of correspondence from HM Revenue & Customs.
- Possibly: Biometric residence permit BRP. Depending on the date it was issued and visa status.
- If it still cannot be found:
- Print complete and return
CA5403 form - Your National Insurance NI number.
- Contact the National Insurance Registrations Helpline 0800 141 2075 open 8.30 am to 5.00 pm Monday to Friday.
- United Kingdom residents are sent a National Insurance NI number automatically just before their 16th birthday.
- If you're between 16 and 20 years old and haven't received a National Insurance NI number contact the National Insurance Registrations Helpline on 0800 141 2075 for advice. Lines are open 8.30 am to 5.00 pm Monday to Friday.
PAYE Real Time Information - immediate reporting
- HM Revenue & Customs are immediately alerted to employees being paid without a valid National Insurance NI number.
- Likely to give rise to prompt, and possibly time-consuming, correspondence with the PAYE tax office.
- We recommend that employers make every effort to obtain the National Insurance NI number before the employee is paid.