If you take on a new employee and they don’t have a National Insurance (NI) number, it’s the employee’s responsibility to apply for an NI number.
- If your employee has never had an NI number, they must apply directly to HM Revenue & Customs (HMRC) to be issued with an NI number. This is done by calling HMRC directly and requesting a new number.
- If your employee HAD an NI number but has lost it/forgotten it, they’ll have to fill out form CA5403 They can download the form here.
You CAN pay an employee who doesn’t have an NI number, but they’ll be put onto an emergency tax code until they’ve been issued with a number from HMRC – at present, this will be a 1100L code
NOTE: the emergency tax code will change to a 1150L code as of April 2017 when the basic threshold for income tax goes up to £11,500 per year.
Once you have a full NI code for your employee, add this into your payroll software and any amendments to their tax will take place in the next payroll run.
If you need any help with your team’s NI numbers, give us a call on 01454 300 999, or drop an email to firstname.lastname@example.org