What if an employee has no National Insurance number? 

A National Insurance number is used to verify the identity of the employee when they register for an account. There are occasions when an employee will not be able to provide this.

Employees that do not yet have an NI number, can be invited to register on the Portal provided that a Passport number is added to their Employee details.

During registration on the Portal, an Employee without an NI Number will be prompted instead to enter their passport number to verify their identity.

If an employee cant provide either a National Insurance number or Passport number, enter a unique word in the Passport No. field. (IRIS 12Pay, IRIS Earnie, IRIS Earnie IQ, IRIS PAYE-Master, IRIS Payroll (Business & Bureau flavours), IRS GP Payroll & IRS Payroll Basics.) or Passport Numberfield (IRIS Payroll Professional only).

HMRC rules state that the National Insurance Number is required but not having one will not stop you submitting an FPS (Full Payment Submission) - Leave the field blank until its provided.

IRIS Payroll Professional Only: If a CIS sub-contractor does not have a National Insurance Number and Passport, enter a memorable word in the passport field within Payroll Professional so the sub-contractor can register successfully.