When taking on a new employee it is important that they produce their National Insurance (NI) number, both for your records as an employer and to ensure that their employee and employer National Insurance contributions are allocated correctly to their HMRC record.
If your employee does not know if they have one or has forgotten their NI number then there are various ways for them to find it out.
Via the HMRC mobile app or personal tax account online
The quickest way for an employee to obtain this is via the HMRC mobile app or log on to their personal tax account (PTA) where they can view, print proof and share an image of their NI number. If an employee is accessing their personal tax account for the first time and they do not have their NI number, they will be asked to provide their full name and postcode, which must match HMRC’s records. To confirm their identity, they may also be asked to provide information from a P60, a recent payslip or a valid passport.
Look at previous payslips or P60’s
Ask your employee to check payslips or P60’s from a previous employer as these may contain their NI Number. They could also check any letters received regarding tax, pensions or benefits for Government departments.
Complete form CA5403
The employee could complete form number CA5403 online and get HMRC to post their NI number to their home address. Please note it can take up to 15 days to receive a NI number by post. https://www.gov.uk/lost-national-insurance-number
Call the National Insurance Helpline
Contact the National Insurance Number Helpline which is 0300 200 3500. HMRC won’t be able to tell you your National Insurance number over the phone and therefore they’ll post it to you. As with the CA5403 forms, it could take up to 15 working days to arrive.
You as the employer can also verify any NI number you have on record by using the HMRC Basic PAYE Tool or your own payroll software by using the NVR facility. Find out more here.
What if an employee doesn’t have a National Insurance number yet?
An employee can start work before their National Insurance number arrives if they can prove that they can work in the UK. They must tell you as the employer that they have applied for one and give it to you once they have it. Employees can apply for their NI number online via the UK government website.
Do you need further advice on any Payroll matters?
Contact our Payroll Bureau Manager, Chantel Marshall on firstname.lastname@example.org or 01295 250401 to see how we can help you.