Obtaining the National Insurance Number

The National Insurance Number (NINO) is, perhaps, the most important number an individual will ever be allocated as it is used by many organisations for many different purposes. It is extremely important that NI history is recorded against the NINO for entitlement to some State benefits, particularly State Pension

When it comes to payroll processing, the NINO is a vital piece of ‘matching data’ for HMRC. Essentially, this unique number is used to match an employee in payroll software to an individual on HMRC’s system. Where there is a match, there is one employment record created, i.e., one employment and one employment record of HMRC’s systems. Where there is not a match, there is the possibility that HMRC will not create a single employment record, thereby resulting in a duplicate.

The important message, therefore, is that the employee should declare the NINO to the employer and the employer should make every possible effort to obtain this. This is easier said than done as, sometimes, we do not get this information in time for the first RTI submission. April’s Employer Bulletin from HMRC contained information on getting the number, aimed at both employees and employers:

Employee

Sometimes, the employee does not always have the number themselves so there are a range of options available to them:

The intention of this article and HMRC’s advice is that the NINO is important data, not least for matching purposes on HMRC’s systems.

 

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