NIM39210 - National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by employer
Regulations 66 and 104 of the Social Security (Contributions) Regulations 2001
All employees must give their NINo to their Employer to enter on their payroll records. This is important to ensure their tax and contributions are recorded correctly.
If the employee can’t remember or find their NINo, employers need to keep a record of the employee's details until the NINO is received, including:
- full name
- address
- date of birth, and
- gender.
The employer may have to send RTI Submissions with the employee's details to HMRC, in which case the employee's NINo may be traced automatically.
More information about employing people can be found at: