⚠️ This is a news story and may not be up to date. You can find the date it was published under the title. Our Tax Guides feature the latest up-to-date tax information and guidance.
Job Retention Scheme applications for employees with no NINO
⚠️ HMRC has provided LITRG with the following update
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 does not 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.
(We understand that this means the employer will have to make the entire application over the phone, not just the application in respect of the employee/s without a NINO).
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.
We provide some hints and tips to help you understand the recent Job Retention Scheme guidance and on how to do your claim calculations in our recent news piece: How to claim a Job Retention Scheme grant.
Contact: Meredith McCammond (click here to Contact Us)