National Insurance numbers
When taking on a new personal assistant as an employee, one of the details you need to ask them for is their National Insurance number. This is often referred to as a NINO.
This section tells you more about NINOs and what to do if your employee has not got one.
What is a NINO?
Can I use the NINO to check my employee’s work status?
What if my employee has a temporary NINO?
What if my employee does not have a NINO?
What if my employee has lost their NINO?
Every employee must have a NINO. This is used to keep their National Insurance records up to date, and ensures their entitlement to various state benefits and the state pension is recorded properly. It also ensures any tax they pay is recorded against the correct name.
When you take on a new personal assistant as an employee, you will need to ask them for their NINO. To ensure the NINO details that the employee gives you are accurate, you should verify the information against an official source such as an old payslip or form P60 from an old employer.
As an employer, you have a responsibility to check that your new personal assistant has a right to work in the UK.
A NINO should not be relied on by employers as proof that someone has the right to work in the UK. You will need to do your own checks that your employee has the right to work in the UK.
If an employee gives you a NINO beginning with the letters ‘TN’ – this is a temporary (TN) National Insurance number. It may indicate that the employee does not have a proper NINO. TN numbers are not permitted to be used and will not be accepted by HMRC.
A proper NINO is made up of 2 letters, 6 numbers and a final letter, for example AB 12 34 56 C.
If an employee has never had a proper NINO they should contact their Jobcentre Plus office, who will be able to help arrange one for them. They can be contacted on 0345 600 0643. (Textphone 0345 600 0644)
Please note that your employee can start work before their National Insurance number arrives if they can prove they can work in the UK. They should tell you that they have applied for one, and give it to you when they have it.
If an employee has a NINO but has lost or forgotten it, in the first instance they should check an old payslip, P60 or any official correspondence from HMRC to see if they can find it.
If they still cannot find their NINO they may be able to obtain it from HMRC by phoning HMRC and asking them to send a letter of confirmation of their NINO. (Note HMRC will not tell someone their NINO over the phone.) The phone number is 0300 200 3502 (Textphone: 0300 200 3519).
If they still cannot find their NINO you may be able to obtain it from HMRC. How you do that depends on whether you send information to HMRC online (online filing) or on paper (paper filing).
If you are using payroll software to pay your personal assistant(s), it may have a function called NINO verification request (NVR) which can help.
If your payroll software cannot do this, you can use HMRC's Basic Payroll Tools to carry out this function alongside your usual payroll software. You can find the guidance on how to do this on GOV.UK here.
You can only submit an NVR request 2 weeks after making your first "Full Payment Submission" (FPS), however as long as you have successfully submitted an FPS for your PAYE scheme, an NVR request can be submitted for a new starter even if no FPS has been sent in respect of that specific employee.
When submitting an NVR you must leave the NINO field blank for that employee. You must not use an incorrect or 'dummy' NINO. HMRC will try to match the employee's details to their NINO and if they are able to do this, will confirm the number to you and the employee in writing.
If they cannot trace it automatically, HMRC may have to write to your employee and ask them to complete and return form CA5403 – Your National Insurance number, in order that they can do a clerical trace.
If HMRC have agreed you can use paper filing rather than send information about payments to your personal assistant online, you should follow these steps:
- If you have to send starter information to HMRC, leave the NINO section blank and they will try and trace the NINO and tell you what it is. You can find out if you need to send starter information to HMRC in the ‘employee starting without a P45’ part of our 'Paper filing' section.
- If they cannot trace it automatically, HMRC may have to write to your employee and ask them to complete and return form CA5403 – Your National Insurance number, in order that they can do a clerical trace.