Every employee needs an NI number, which is a unique reference code assigned by HMRC.
The NI number identifies the employee's record of National Insurance contributions.
If an employee can't give you their NI number or gives an invalid NI number, you need to obtain the correct number from HMRC.
Previously, a National Insurance verification (NVR) request was sent to HMRC via a Full Payment Submission (FPS).
However, HMRC withdrew this service on 3 February 2025. If you need to check an employee's NI number, go to gov.uk and contact HMRC directly.
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