When an employee starts without a National Insurance (NI) number, you can still process them on the payroll.
Here's what you need to know:
- HMRC implications: - You should still report the employee to HMRC through your regular Full Payment Submission (FPS). The employee will be taxed using the appropriate tax code based on their P45 or starter checklist. HMRC may send an RTI notice flagging the missing NI number, which is normal
- Impact on payslip: The payslip will show 'TN' (Temporary Number) in place of the NI number. All tax and National Insurance contributions will still be calculated and deducted as normal. The employee's earnings will still be recorded against their tax record
- Next steps: Advise your new employee to apply for a National Insurance number as soon as possible on their Bob profile .
In terms of processing you can leave the NI number section blank, then once received, update their record in the system with the correct NI number, your next FPS submission will inform HMRC of the updated records.