Job Retention Scheme - update re National Insurance Numbers

Job Retention Scheme – update re National Insurance Numbers

On 22 April, HMRC provided us with the following update regarding how employers should make a claim under the Job Retention Scheme if they do not know the National Insurance Numbers for all their employees.

“When making a claim to the Job Retention Scheme, employers are asked to provide a National Insurance number (NINO) for each employee that they have furloughed. We are aware that in some limited circumstances an employer may not have a NINO for all employees.

Employee has a NINO but employer doesn’t know it

Where an employee has a NINO, but the employer does not know it they should make all reasonable efforts to establish it, including by making use of the RTI NINO Verification Request submission if appropriate.

Employee does not have a NINO

Where an employer has fewer than 100 furloughed employees but has one or more without a NINO they should contact the COVID-19 Helpline on 0800 024 1222 who can process their claim over the phone.

Where an employer has 100 or more furloughed employees, they must instead provide a payroll or employee reference number for any employee without NINO in their file upload.”

It has subsequently been confirmed by HMRC that if you have fewer than 100 furloughed employees and are missing a NINO for one or more employees you will have to complete the entire claim over the phone. This could take some significant time for payrolls at the upper end of that limit.

The NINO Verification Request (NVR) has been available to employers through RTI since April 2012. Guidance for employers using HMRC’s Basic Tools on how to complete an NVR is available on GOV.UK.