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When a new employee doesn't have or know their NI number

If your new employee doesn't know their National Insurance (NI) number, you can find it by completing HM Revenue & Customs Employees NI number trace form (CA6855). You'll find this on the New Employer's Starter Pack CD-Rom. See the page in this guide on the New Employer's Starter Pack.

If the employee does not have an NI number, you should:

• keep a record of the employee's name, date of birth, address and gender
• ask the employee to make an appointment with their local JobCentre Plus to complete a CA5400 - Your National Insurance Number form

Read more information on what employees without NI numbers should do on the HM Revenue & Customs website.

If the employee was previously unemployed and claiming Jobseeker's Allowance, they must tell their Jobcentre that they are starting work. They can do this by calling the Jobcentre or sending back their ES40 booklet.

Subjects covered in this guide

• Introduction
• Who counts as an "employee"?
• First steps in taking on a new employee
• The New Employer's Starter Pack
• Dealing with a new employee's P45
• What if my new employee doesn't have a P45?
• When a new employee doesn't have or know their NI number
• Choosing a payroll system
• Operating the payroll manually
• Using payroll software
• Arranging payment for your new employee
• Paying your employee for the first time

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